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IIA Updated IIA-CIA-Part1 Exam Questions and Answers by salma

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IIA IIA-CIA-Part1 Exam Overview :

Exam Name: Internal Audit Fundamentals
Exam Code: IIA-CIA-Part1 Dumps
Vendor: IIA Certification: CIA
Questions: 735 Q&A's Shared By: salma
Question 200

Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation?

Options:

A.

Fraud specialists are better at using computer-assisted audit techniques.

B.

Fraud specialists are better equipped to act as an expert witness in court.

C.

Fraud specialists are better able to properly apply due professional care.

D.

Fraud specialists are better at using crime scene investigation techniques.

Discussion
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Question 201

Which of the following statements is true regarding an organization's code of ethics?

Options:

A.

It should be written with primary consideration given to using a rule-based approach.

B.

It should be of two variations: one applicable internally and one applicable for third parties.

C.

Its operational effectiveness cannot be tested using traditional audit and rating systems such as maturity models.

D.

It should require an annual attestation of compliance with the code of conduct by all employees.

Discussion
Question 202

According to IIA guidance, which of the following is required of an internal audit activity?

Options:

A.

The internal audit activity should refrain from conducting an assurance engagement for which it lacks the necessary competencies or skills

B.

The chief audit executive must decline a consulting engagement or obtain competent advice and assistance if internal auditors lack the necessary competencies or skills

C.

The audit committee should ensure that the internal audit activity continuously improves its knowledge and skills in order to fulfill its responsibilities

D.

In today's business climate which is dominated by technology and big data, it is imperative that each staff internal auditor has detailed knowledge about IT risks and technology-based audit techniques

Discussion
Question 203

Which of the following scenarios would cause a chief audit executive (CAE) to immediately discontinue using any statements that would indicate conformance with the Standards in an audit report?

Options:

A.

The internal audit activity used a risk-based approach to create the internal audit plan.

B.

The engagement supervisor considered requests from senior management regarding engagements to include in the internal audit plan.

C.

The CAE only accepted engagements that the internal audit activity collectively had the knowledge to perform.

D.

The area under review restricted the internal audit activity's ability to access records, impacting the audit results.

Discussion
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