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IIA-CIA-Part1 exam, also known as the Essentials of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 exam is the first of three exams required to become a Certified Internal Auditor (CIA), which is a globally recognized certification for internal auditors. The IIA-CIA-Part1 exam covers the fundamental principles of internal auditing and is designed to test the knowledge and skills necessary for a successful career in internal auditing.
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IIA Essentials of Internal Auditing Sample Questions (Q54-Q59):
NEW QUESTION # 54
The internal audit staff lacks the expertise to perform a specific activity when auditing an organization. Which of the following individuals is not an appropriate choice to perform this task?
- A. A researcher affiliated with a college or university.
- B. A consultant from an outside firm.
- C. An expert within the department being audited.
- D. A specialist from the staff of a government agency.
Answer: C
NEW QUESTION # 55
According to the Standards, a review team must express an opinion on which of the following when performing an external assessment of an internal audit activity?
1. Conformance with the Standards and IIA Code of Ethics.
2. Effectiveness of continuous improvement activities.
3. Feedback from internal audit customers and other stakeholder groups.
4. Efficiency and effectiveness of the internal audit activity's administration processes.
- A. 2 and 4 only
- B. 3 only
- C. 1 and 2 only
- D. 1 only
Answer: D
NEW QUESTION # 56
Outsourcing a business activity is considered which of the following risk management techniques?
- A. Sharing a risk.
- B. Mitigating a risk
- C. Avoiding a risk.
- D. Reducing a risk.
Answer: A
NEW QUESTION # 57
The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently.
Which common characteristics of fraud will the practice and policy most likely reduce?
- A. Commitment.
- B. Opportunity.
- C. Pressure or incentive.
- D. Rationalization.
Answer: D
NEW QUESTION # 58
An organization's chief audit executive (CAE) has been asked to monitor and report on any violations of the organization's code of conduct. The CAE should:
- A. Review and adjudicate all complaints.
- B. Lead the committee responsible for the oversight of the code.
- C. Develop specific procedures to ensure that the code is clearly communicated to all employees.
- D. Participate in an advisory capacity on the committee that adjudicates any violations.
Answer: D
NEW QUESTION # 59
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