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IIA-CIA-Part1: Essentials of Internal Auditing Exam is a rigorous exam that requires candidates to have a strong understanding of internal auditing principles and practices. Candidates are advised to prepare for the exam by studying the exam syllabus, which contains a detailed outline of the exam content. They can also take advantage of various study materials and resources provided by the IIA, including training courses, practice exams, and study guides.

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IIA IIA-CIA-Part1 Exam Actual Questions & IIA-CIA-Part1 Useful Dumps

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IIA Essentials of Internal Auditing Sample Questions (Q215-Q220):

NEW QUESTION # 215
A chief audit executive would most likely use risk assessment for audit planning because it provides:

  • A. The probability that an event or action may adversely affect the organization.
  • B. A list of auditable activities in the organization.
  • C. A systematic process for assessing and integrating professional judgment about probable adverse conditions.
  • D. A listing of potentially adverse effects on the organization.

Answer: C

Explanation:
Section: Volume B


NEW QUESTION # 216
According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

  • A. Developing retention requirements for engagement records that are consistent with organizational guidelines.
  • B. Forming policies governing the custody and retention of consulting engagement records before their release to other parties.
  • C. Controlling access to engagement records, including access by senior management.
  • D. Rating each engagement record to assess its relevance and accessibility for the organization's board.

Answer: D


NEW QUESTION # 217
Which of the following actions would compromise an internal auditor's objectivity?

  • A. Auditing an activity for which the auditor had responsibility two years ago.
  • B. Preparing bank reconciliations.
  • C. Reviewing procedures before they are implemented.
  • D. Receiving a promotional pen from a supply available to all employees.

Answer: B


NEW QUESTION # 218
Which of the following options describes the reason that conformance with The IIA's Code of Ethics is mandatory for internal auditors?

  • A. Ethical compliance is necessary for internal auditors and the internal audit activity to accept responsibility for providing absolute assurance about the organization's risk management.
  • B. Ethical compliance provides the basis for stakeholder confidence in the competence of the internal audit activity and of professional internal auditors.
  • C. The internal audit activity's ethical compliance sets the tone for the ethical compliance by the organization's board, management, and employees.
  • D. Ethical compliance provides the basis for stakeholder trust and confidence in the validity of the profession of internal auditing and the internal audit activity's findings.

Answer: D


NEW QUESTION # 219
Which of the following would be outside the scope of acquiring and developing human resources for an internal audit department?

  • A. Evaluating auditors' compliance with standards and level of audit effectiveness.
  • B. Conducting individual counseling sessions regarding professional development and performance.
  • C. Requiring audit staff to participate in continuing education activities.
  • D. Writing job descriptions for audit staff, audit managers, and other auditing positions.

Answer: A


NEW QUESTION # 220
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