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What are the IIA-CIA-Part1 Exam

• Everyone in the internal audit market recognizes what it takes to be a CIA, they will see it much more positively when you do. Their respect for you will certainly increase today, as will your confidence in your experience.

• One of the most interesting elements of the CIA certification is the income of the certified internal auditor. As a CIA, you won't have to work for financial security alone. Rather, you can rejoice in financial success.

• The CIA is the only identified internal audit accreditation in the world, so it is the best way to interact with your internal accounting skills. Furthermore, the CIA is the only essential designation in the internal audit career and its value does not diminish from country to country.

• No matter where you are in your profession, the CIA offers you even more career opportunities.

• The IIA has high requirements for certified internal auditors. He wants potential CIA clients to demonstrate all the skills and abilities necessary to fulfill current placement obligations. Therefore, the IIA established several requirements of the CIA. Additionally, many of these qualified internal auditor certifications are quite involved in the experience and evaluation needs.

IIA Essentials of Internal Auditing Sample Questions (Q520-Q525):

NEW QUESTION # 520
The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan. Which of the following strategies best fulfills the requirements of the Standards regarding these audits?

• A. The scope of store operations audits should exclude compliance.
• B. Store operations audits can be fully executed with appropriate disclosure to the board.
• C. Store operations audits should be performed by an external service provider.
• D. A store operations compliance audit should be performed by a staff internal auditor under the direction of the CAE.

Answer: C

NEW QUESTION # 521
Which of the following would be outside the scope of acquiring and developing human resources for an internal audit department?

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

Answer: D

Explanation:
Section: Volume D

NEW QUESTION # 522
Which of the following results from computer assisted audit techniques provides the most significant indication that additional audit work is needed?

• A. Sorting the check register file by vendor name identified missing sequences of check numbers.
• B. Several exact matches were found when vendor and employee addresses were compared.
• C. Matching the accounts payable transaction file with the purchase order request file resulted in many differences between the person requesting the purchase order and the person authorizing payment.
• D. The sum of credit entries on the bank statement did not equal the sum of collections for the same period.

Answer: B

Explanation:
Section: Volume C

NEW QUESTION # 523
Which of the following statements best describes the competency requirement for an auditor regarding fraud risks encountered in an engagement execution?

• A. The auditor is not expected to have any competency requirement regarding fraud since the role of investigating and detecting fraud belongs to other functions in the organization.
• B. The auditor must be able to have an appreciation of the fundamentals of fraud detection and investigation techniques.
• C. The auditor must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization.
• D. The auditor should be able to have comparable competencies of a person whose primary responsibility is detecting and investigating fraud.

Answer: C

Explanation:
Section: Volume C

NEW QUESTION # 524
Which of the following scenarios best illustrates the concept of due professional care?

• A. As head of the internal audit activity, the chief audit executive reported functionally to the organization's board and administratively to senior management.
• B. As head of the internal audit activity, the chief audit executive ensures that engagement supervisors conduct post-engagement staff meetings.
• C. After establishing engagement objectives and reviewing a process, the internal auditor assured process owners that all significant risk events were identified and tested using a systematic, disciplined approach.
• D. After conducting an audit based upon a predefined scope and objective, the internal auditor guaranteed management that the system of internal controls in an audited area operates effectively.

Answer: C

NEW QUESTION # 525
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