VALID DUMPS IIA IIA-CIA-PART1 FREE - IIA-CIA-PART1 VALID TEST TUTORIAL

Valid Dumps IIA IIA-CIA-Part1 Free - IIA-CIA-Part1 Valid Test Tutorial

Valid Dumps IIA IIA-CIA-Part1 Free - IIA-CIA-Part1 Valid Test Tutorial

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IIA-CIA-Part1 exam is suitable for individuals who are new to the field of internal auditing or professionals who want to enhance their knowledge and skills in this area. IIA-CIA-Part1 Exam is particularly relevant for those who are working in internal audit departments, compliance functions, risk management, or other related functions. Passing IIA-CIA-Part1 exam not only demonstrates a high level of competency in the field but also opens up new career opportunities and enhances the earning potential of the candidate.

The IIA IIA-CIA-Part1 exam consists of 125 multiple-choice questions and has a time limit of two and a half hours. Candidates must achieve a score of at least 600 out of a possible 800 points to pass the exam. Those who successfully pass the IIA-CIA-Part1 exam are awarded the Certified Internal Auditor (CIA) designation, which is widely recognized as a mark of excellence in the field of internal auditing.

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IIA Essentials of Internal Auditing Sample Questions (Q175-Q180):

NEW QUESTION # 175
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following is the most appropriate action the CAE should take regarding the request?

  • A. Supervise the assigned internal auditors throughout the engagement.
  • B. Allow the internal auditors to acquire the needed skills while performing the engagement.
  • C. Assign the engagement to a more senior internal auditor.
  • D. Decline the engagement request.

Answer: D

Explanation:
When an internal audit activity lacks the necessary skills to perform a requested consulting engagement, the most appropriate action according to IIA guidance is for the Chief Audit Executive (CAE) to decline the engagement request. This decision ensures the integrity and quality of the audit service, adhering to the standard of only undertaking work where the internal audit staff possesses or has the ability to obtain the necessary knowledge and skills.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.


NEW QUESTION # 176
Management has implemented a segregation-of-duties policy for handling inventory. Which of the following fraud risks would be more concerning to an internal auditor following the implementation of this new policy?

  • A. The risk of low-liquidity inventory.
  • B. The risk of collusion between parties.
  • C. The risk of falsified reconciliations.
  • D. The risk of damages to the inventory.

Answer: B


NEW QUESTION # 177
Company A has a formal comprehensive corporate code of ethics while company B does not. Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?
Company A exhibits a higher standard of ethical behavior than does company B.
Company A has established objective criteria by which an employee's actions can be evaluated.
The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.

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

Answer: C


NEW QUESTION # 178
The accounting department asked the chief audit executive (CAE) to perform a review of suspicious transactions The CAE was an accounting manager for the organization six months ago How should she respond to the request?

  • A. Accept, it is a consulting engagement with agreed-upon scope and services to be provided by me internal audit activity.
  • B. Inform the accounting department mat me engagement can take place m the future once she has been removed from accounting for a longer period of time.
  • C. Accept, 11 is an assurance engagement, as she has been out of the department long enough to not impair objectivity.
  • D. Decline, if it is consulting engagement because she recently worked in the organization s accounting department

Answer: A


NEW QUESTION # 179
Which of the following internal controls is likely to prevent pollution from waste disposal before it occurs, rather than detect it after it occurs?

  • A. Restricted access to environmental department files.
  • B. Identification of large budget variances in disposal costs for hazardous chemicals.
  • C. Formal on-the-job training program conducted by the environmental staff.
  • D. Samples of water and solid waste taken daily with the results recorded in a log.

Answer: C


NEW QUESTION # 180
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