IIA-CIA-Part1 Sample Exam - IIA-CIA-Part1 Latest Dumps Ppt

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IIA Essentials of Internal Auditing Sample Questions (Q61-Q66):

NEW QUESTION # 61
According to IIA guidance, which of the following best describes the chief audit executive s responsibility for confirming to the board the organizational independence of the internal audit activity'?

Answer: D

Explanation:
According to IIA standards, the Chief Audit Executive (CAE) is responsible for confirming to the board, at least annually, the organizational independence of the internal audit activity. This is crucial for maintaining the effectiveness of the audit function and ensuring that it operates without undue influence from management, thereby allowing the board to trust in the impartiality and efficacy of the audit reports.References:
* IIA Standard 1110.A1: "Organizational Independence"


NEW QUESTION # 62
Which of the following activities best ensures that internal auditors grow professionally in alignment with current industry trends to meet the expectations of primary stakeholders?

Answer: D

Explanation:
Memberships in professional organizations play a crucial role in the professional development of internal auditors. These organizations often provide access to a wealth of resources including training, certification opportunities, latest industry news, networking events, and seminars that align with current industry trends.
These resources are tailored specifically to help auditors meet the evolving demands and expectations of their primary stakeholders.References: Institute of Internal Auditors (IIA) - Guidelines on Continuing Professional Education and Development


NEW QUESTION # 63
Which of the following strategies for professional development best demonstrates an internal auditor's competency'?

Answer: A

Explanation:
The strategy for professional development that best demonstrates an internal auditor's competency is the creation and adherence to professional development and training plans. Such plans are tailored to the auditor's needs and goals and include a variety of learning activities and programs designed to maintain and enhance their auditing competencies. This comprehensive approach ensures continuous improvement and relevancy in the profession.
IIA's guidelines on Continuing Professional Development and standards for maintaining competency.


NEW QUESTION # 64
Which of the following would not be considered part of preliminary survey of an engagement area?

Answer: C


NEW QUESTION # 65
According to the IIA Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

Answer: D

Explanation:
According to the IIA Code of Ethics, the principle of competency requires internal auditors to apply the knowledge, skills, and experience needed in the performance of internal audit services. Specifically, the Code of Ethics mandates that internal auditors shall not perform any services for which they lack the necessary skills, unless they obtain appropriate assistance (Option C). This principle ensures that auditors provide professional and competent services, maintaining the quality and reliability of their work.References:
* IIA Code of Ethics: Competency
* IIA Standards, Standard 1210: Proficiency and Due Professional Care


NEW QUESTION # 66
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