IIA-CIA-PART1 USEFUL DUMPS | RELIABLE IIA-CIA-PART1 TEST EXPERIENCE

IIA-CIA-Part1 Useful Dumps | Reliable IIA-CIA-Part1 Test Experience

IIA-CIA-Part1 Useful Dumps | Reliable IIA-CIA-Part1 Test Experience

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Lead2PassExam PDF questions can be printed. And this document of IIA-CIA-Part1 questions is also usable on smartphones, laptops and tablets. These features of the Essentials of Internal Auditing IIA-CIA-Part1 PDF format enable you to prepare for the test anywhere, anytime. By using the IIA-CIA-Part1 desktop practice exam software, you can sit in real exam like scenario. This IIA IIA-CIA-Part1 Practice Exam simulates the complete environment of the actual test so you can overcome your fear about appearing in the Essentials of Internal Auditing IIA-CIA-Part1 exam. Lead2PassExam has designed this software for your Windows laptops and computers.

IIA-CIA-Part1: Essentials of Internal Auditing Exam is one of the three exams required to obtain the Certified Internal Auditor (CIA) certification. IIA-CIA-Part1 exam is designed to test the candidate's knowledge of the fundamental principles of internal auditing, including the role of internal auditors, the internal audit process, risk management, governance, and internal control. IIA-CIA-Part1 exam is suitable for individuals who are new to the internal audit profession, students studying internal auditing, and professionals seeking to enhance their knowledge and skills in this field.

IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is an essential certification for those who are pursuing a career in internal auditing. IIA-CIA-Part1 Exam is designed to test the candidate's knowledge of internal auditing practices, principles, and standards. It covers a broad range of topics, including governance, risk management, control, and audit planning and reporting.

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IIA-CIA-Part1 (Essentials of Internal Auditing) Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 Exam is designed to test the knowledge and skills of candidates in the field of internal auditing. The Essentials of Internal Auditing exam covers a wide range of topics, including governance and risk management, fraud risks and controls, internal audit engagement, and audit tools and techniques.

IIA Essentials of Internal Auditing Sample Questions (Q747-Q752):

NEW QUESTION # 747
In selecting a team to perform an internal audit of a purchasing operation, which of the following characteristics would not preclude an auditor from being selected?
The auditor's spouse is employed by the clerical section of the purchasing records
unit.
The auditor had been a purchasing agent five years earlier.
The auditor's family owns a business that regularly sells goods to the organization.
The auditor has received a desk calendar as a promotional gift from a vendor.

  • A. 2 and 3 only.
  • B. 2 and 4 only.
  • C. 1 and 3 only.
  • D. 1 and 4 only.

Answer: B

Explanation:
- ---


NEW QUESTION # 748
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?

  • A. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
  • B. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
  • C. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.
  • D. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.

Answer: A


NEW QUESTION # 749
Which of the following actions best demonstrates an internal auditor exercising due professional care?

  • A. Testing an entire population, even when a sample would suffice
  • B. Establishing audit objectives, performing audit tests, and implementing missing controls
  • C. Enhancing knowledge, skills, and other competencies through professional development
  • D. Using technology and data analysis techniques for efficiency

Answer: C

Explanation:
An internal auditor exercises due professional care by enhancing knowledge, skills, and other competencies through ongoing professional development. This action is essential to maintain the necessary proficiency and competency in performing audit tasks, thereby ensuring the quality and effectiveness of the audit work aligns with professional standards and meets the evolving needs of the organization.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)


NEW QUESTION # 750
Which of the following statements is true regarding management's use of judgement to design, implement, and conduct internal control?

  • A. The use of judgment enhances management's ability to make better decisions about internal control, but cannot guarantee perfect outcomes.
  • B. Introducing judgment generally diminishes management's ability to make good decisions about internal control.
  • C. It is inappropriate for management to exercise judgement in areas such as specifying and using suitable accounting principles.
  • D. It is inappropriate for management to exercise judgement in assessing whether components are present, functioning, and operating together

Answer: A

Explanation:
The use of judgment in designing, implementing, and conducting internal control is essential and enhances management's ability to tailor controls to the organization's unique circumstances, thereby making better decisions. However, it cannot guarantee perfect outcomes as it involves estimating and forecasting future conditions, which are inherently uncertain.References: COSO Internal Control Framework


NEW QUESTION # 751
According to IIA guidance, which of the following statements is true of assurance services provided by the internal audit activity?

  • A. Management of the area under review must agree with the engagement objectives, scope, and techniques.
  • B. The only parties involved in the engagement are the internal auditor and management of the area under review.
  • C. The engagement results will vary in form and content depending upon the needs and wishes of the engagement client.
  • D. Internal auditors cannot assess an operation for which they were responsible within the previous year.

Answer: D

Explanation:
IIA standards require that internal auditors avoid engagements in areas where they recently held operational responsibility, typically within a one-year period, to maintain independence and objectivity.


NEW QUESTION # 752
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