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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 Exam is designed to test the candidate's knowledge of internal auditing principles and practices. It covers the essential topics that every internal auditor should know, including governance, risk management, internal control, and audit tools and techniques. >> Visual IIA-CIA-Part1 Cert Exam
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IIA-CIA-Part1 is a certification exam designed for professionals who aspire to become internal auditors. IIA-CIA-Part1 exam is conducted by the Institute of Internal Auditors (IIA) and is a part of the Certified Internal Auditor (CIA) program. The IIA-CIA-Part1 Certification Exam is also known as the Essentials of Internal Auditing exam. It is the first step towards becoming a certified internal auditor.
IIA Essentials of Internal Auditing Sample Questions (Q720-Q725): NEW QUESTION # 720 Which of the following is a legitimate role for the internal audit activity in the organization's risk management process'?
A. Maintaining sole responsibility for risk management within the organization B. Setting the risk appetite of the organization C. Creating and implementing new risk management processes D. Championing the establishment of a risk management framework Answer: D
Explanation: According to the Institute of Internal Auditors (IIA), the internal audit activity can play several roles in risk management, but its involvement should be advisory and facilitative in nature. The most appropriate role from the given options for the internal audit activity in an organization's risk management process is championing the establishment of a risk management framework. This includes advocating for risk management throughout the organization and helping management establish and improve the risk management framework without taking on management responsibilities, such as setting risk appetite or maintaining sole responsibility for risk management.References:
- IIA Position Paper: "The Role of Internal Auditing in Enterprise-wide Risk Management"
NEW QUESTION # 721 Which of the following is the most appropriate outcome measure for assessing safety operations?
A. Reduction in machine down time due to accidents. B. Number of inspections conducted. C. Tests made of equipment. D. Number of operations observed. Answer: A
Explanation: Section: Volume C Explanation/Reference:
NEW QUESTION # 722 According to the COSO enterprise risk management framework, which of the following best describes the activity that helps ensure risk responses are carried out effectively?
A. Objective setting. B. Event identification. C. Control activities. D. Information and communication. Answer: C
NEW QUESTION # 723 An internal auditor is planning an audit of an organization where temporary employees are suspected of receiving pay for hours they have not worked. Which of the following tasks should not be performed at this stage in the audit?
A. Preparing an engagement program. B. Obtaining a copy of the contract between the organizations and the temporary employment agency. C. Interviewing the manager who requested the audit engagement. D. Interviewing shift supervisors about their employees' attendance. Answer: D
NEW QUESTION # 724 The internal audit activity is undergoing a self-assessment as part of its quality assurance and improvement program Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?
A. The internal audit charter does not describe the authority of the internal audit activity B. The internal audit charter does not identify which audit services are outsourced C. The internal audit charter has not been reviewed by the legal department D. The internal audit charter has not been approved by the board within the past year Answer: D
Explanation: For the internal audit activity to achieve conformance with the Standards, it is crucial that the internal audit charter has been approved by the board within the past year. Regular approval and review of the charter by the board ensure that it remains relevant and aligned with the organization's objectives and governance frameworks. This approval process is part of maintaining the necessary authority and scope as prescribed by The IIA standards.References: The IIA's International Standards for the Professional Practice of Internal Auditing on charter review and approval.
NEW QUESTION # 725 ......
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