GET FANTASTIC LATEST IIA-CIA-PART1 EXAM PAPERS AND PASS EXAM IN FIRST ATTEMPT

Get Fantastic Latest IIA-CIA-Part1 Exam Papers and Pass Exam in First Attempt

Get Fantastic Latest IIA-CIA-Part1 Exam Papers and Pass Exam in First Attempt

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IIA Essentials of Internal Auditing Sample Questions (Q523-Q528):

NEW QUESTION # 523
Which of the following are components of the COSO enterprise risk management
framework?
1.Objective setting.
2.External environment.
3.Data collection.
4.Control activities.

  • A. 2 and 4only
  • B. 1 and 3only
  • C. 2 and 3only
  • D. 1 and 4only

Answer: D


NEW QUESTION # 524
To promote a positive image within an organization, a chief audit executive (CAE) adjusted the audit plan to focus on assurance engagements that highlighted potential costs to be saved. Negative observations were to be omitted from engagement final communications. Which action taken by the CAE would be considered a violation of the Standards?
I.The focus of the audit function was changed without modifying the audit charter or notifying the audit committee.
II.
Negative observations were omitted from the engagement final communications.
III.
Cost savings and recommendations were highlighted in the engagement final communications.

  • A. I and II only.
  • B. I, II, and III.
  • C. II only.
  • D. I and III only.

Answer: A


NEW QUESTION # 525
Which of the following describes a primary responsibility for the internal audit activity in helping management maintain effective controls?

  • A. Promoting continuous evaluation
  • B. Promoting continuous monitoring
  • C. Promoting continuous reporting
  • D. Promoting continuous improvement

Answer: A


NEW QUESTION # 526
An organization's board recommends revising the internal audit charter by adding requirements regarding the hiring and compensation of the chief audit executive as well as information on approving the internal audit budget. Which of the following is the board most likely defining in the charter?

  • A. Authority and objectivity of internal audit activity.
  • B. Assurance and improvement of internal audit activity.
  • C. Independence and objectivity of internal audit activity.
  • D. Functional and administrative responsibilities of internal audit activity.

Answer: D

Explanation:
By recommending revisions to the internal audit charter that include requirements regarding the hiring and compensation of the chief audit executive and the approval of the internal audit budget, the board is most likely defining the functional and administrative responsibilities of the internal audit activity. These aspects pertain to the organizational structure and resource management within the internal audit function, which are fundamental to its operation and effectiveness.References: IIA guidance on internal audit charters and governance.


NEW QUESTION # 527
According to IIA guidance, which of the following roles would be appropriate for an internal auditor regarding fraud risk?
1. Identification.
2. Mitigation.
3. Remediation.
4. Reduction.

  • A. 1, 3, and 4 only.
  • B. 1 only. |
  • C. 1 and 4 only.
  • D. 1,2, 3, and 4.

Answer: C


NEW QUESTION # 528
......

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