Iia techtarget pass Using Iia-cia-part1 Exam Dumps by Ayzal q204 vce pdf

Page: 42 / 54

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

Question 168

An internal auditor performed a risk assessment and concluded that the controls over access privileges to a bank account were appropriate. Later, the auditor learned that a contractor was using a shared password provided by an authorized user of the account. Which of the following statements best describes the auditor's application of due professional care?

Options:

Due professional care was exercised, despite the auditor’s failure to identify the significant risk.

Due professional care was not exercised because the auditor failed to identify all the significant risks during the risk assessment.

Due professional care was not exercised because the residual risk from the possibility of authorized users sharing their passwords was not considered.

Due professional care was not exercised because the auditor failed to conduct interviews to obtain testimonial evidence of possible password sharing

Discussion

Question 169

An organization is conducting a fraud risk assessment as part ol its risk management program. Which of the following steps is the organization most likely to perform first?

Options:

Identify relevant fraud risk factors.

Identify potential fraud schemes.

Identify existing controls for preventing and detecting fraud.

Identify red flags by conducting data analysis.

Discussion

Anaya

I found so many of the same questions on the real exam that I had already seen in the Cramkey Dumps. Thank you so much for making exam so easy for me. I passed it successfully!!!

Nina Feb 20, 2026

It's true! I felt so much more confident going into the exam because I had already seen and understood the questions.

Cecilia

Yes, I passed my certification exam using Cramkey Dumps.

Helena Feb 24, 2026

Great. Yes they are really effective

Everleigh

I must say that they are updated regularly to reflect the latest exam content, so you can be sure that you are getting the most accurate information. Plus, they are easy to use and understand, so even new students can benefit from them.

Huxley Feb 8, 2026

That's great to know. So, you think new students should buy these dumps?

Cody

I used Cramkey Dumps to prepare and a lot of the questions on the exam were exactly what I found in their study materials.

Eric Feb 17, 2026

Really? That's great to hear! I used Cramkey Dumps too and I had the same experience. The questions were almost identical.

Question 170

According to IIA guidance, which of the following statements is true regarding due professional care?

Options:

Internal auditors must exercise due professional care to Insure that all significant risks will be identified,

Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor

Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist,

Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost.

Discussion

Question 171

To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?

Options:

The length and consistency of the auditor's work experience

The auditor's demonstrated problem-solving skills

The auditor's skills compared to those already possessed by other audit staff

The auditor's ability to be self motivated and a good team player