Iia transcender cia Iia-cia-part1 Exam Questions And Answers Pdf by Fleur q23 vce pdf

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Exam Name:	Essentials of Internal Auditing
Exam Code:	IIA-CIA-Part1 Dumps
Vendor:	IIA	Certification:	CIA
Questions:	735 Q&A's	Shared By:	fleur

Question 36

According to IIA guidance, which of the following statements is true regarding internal auditors' knowledge, skills and other competencies?

Options:

The chief audit executive (CAE) must obtain competent advice and assistance if the internal audit activity lacks the knowledge, skills, or other competencies needed to complete the audit engagement

Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization and should have the expertise of a fraud investigator

Internal auditors need to have basic knowledge of key IT risks and controls and available technology-based audit techniques in order to perform their assigned work

The CAE must refuse a consulting engagement if the internal audit activity lacks the knowledge, skills, or other competencies needed to perform all or part of the engagement

Discussion

Question 37

Which of the following would be considered an impairment to an internal auditor's objectivity when performing a review of the organization's procurement function'?

Options:

The internal auditor worked on the implementation of the accounting system within the organization before joining the internal audit activity last year

The internal auditor is part of a multidisciplinary team tasked to assist with a new project implementation checklist within the organization

The internal auditor worked as a sourcing specialist before joining the internal audit activity last year

The internal auditor participates in a cross-departmental team for information and data security within the organization

Discussion

Question 38

Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?

A description of their job responsibilities,

Options:

A non-disclosure agreement.

An annual declaration of commitment to

The IIA s Code of Ethics.

The internal audit charter.

Discussion

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Question 39

Which of the following best demonstrates that the internal audit activity is using due professional care?

Options:

The internal audit activity reports directly to the board on the engagements it performs.

Internal auditors undertake the necessary training to complete their audit work.

The completion of engagements is based on the assumption that fraudulent activities may exist.

Internal auditors consider the use of technology-based audit and other data analysts techniques