Iia selftestengine new Release Iia-cia-part1 Cia Questions by Maverick q114 vce pdf

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

Question 144

Guidelines need to be set for various levels of suspected fraud within an organization and when it would be reported to the audit committee. Which of the following would be

reported at the next meeting?

Options:

Minor theft of less than $10,000, not involving senior management.

Theft using collusion for more than $10,000. but not involving senior management.

Denial of access to requested employees during an audit.

Discussion of replacement of the chief audit executive.

Discussion

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Question 145

According to IIA guidance, which of the following is necessary for internal auditors to comply with the requirements for proficiency?

1. Sufficient consideration of current activities, trends, and emerging issues to effectively carry out their professional responsibilities.

2. Ability to provide relevant advice and recommendations to management and the board.

3. Understanding of key IT risks and controls and the ability to identify fraud using technology-based audit techniques.

4. Knowledge, skills, and other competencies necessary to perform individual responsibilities during the engagement.

Options:

1 and 4 only.

1, 2, and 3 only.

1, 2, and 4 only.

2, 3. and 4 only

Discussion

Question 146

The chief audit executive (CAE) is drafting the annual internal audit plan and seeks input from senior management and the external auditor prior to submitting it for approval to the board. According to MA guidance, which of the following statements is true regarding this scenario?

Options:

The CAE ' s actions are likely to impair the Independence of the internal audit activity.

The CAE acted appropriately, and the independence of the internal audit activity was not impaired.

The CAE should have developed the audit plan without outside influence to maintain objectivity.

The CAE acted appropriately, as he has authority to determine who reviews and approves the audit plan.

Discussion

Question 147

An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible. Which of the following is the best action for the new internal auditor to take?

Options:

If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes wifi provide depth and add more value.,

If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.

If it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value.

If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor ' s previous role when this engagement was assigned.