IIA-CIA-PART1 VCE FILE & PDF IIA-CIA-PART1 VCE

IIA-CIA-Part1 Vce File & PDF IIA-CIA-Part1 VCE

IIA-CIA-Part1 Vce File & PDF IIA-CIA-Part1 VCE

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Tags: IIA-CIA-Part1 Vce File, PDF IIA-CIA-Part1 VCE, IIA-CIA-Part1 Actualtest, Exam Dumps IIA-CIA-Part1 Collection, Real IIA-CIA-Part1 Exam Questions

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IIA-CIA-Part1 (Essentials of Internal Auditing) certification exam is a critical certification for internal auditors worldwide. It is designed to test the knowledge and understanding of candidates in the areas of internal auditing, including governance, risk management, ethics, and internal control. Essentials of Internal Auditing certification is highly respected in the industry and is recognized globally. Candidates who pass the exam can enhance their professional credibility and demonstrate their expertise in the field.

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PDF IIA-CIA-Part1 VCE & IIA-CIA-Part1 Actualtest

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IIA Essentials of Internal Auditing Sample Questions (Q519-Q524):

NEW QUESTION # 519
A major corporation is considering significant organizational changes.
Which of the following groups would not be responsible for implementing these changes?

  • A. Employees.
  • B. Senior management.
  • C. Outside consultants.
  • D. Common stockholders.

Answer: D


NEW QUESTION # 520
A chief audit executive used risk assessment to prepare the audit work schedule. Which of the following would be the least appropriate reason to modify the schedule?

  • A. Budget constraints or expansions.
  • B. Request for postponement since the audit would be too complicated.
  • C. Need for coordination of audit activities with the external auditors.
  • D. Change in the relative risk of auditable activities during the year.

Answer: B


NEW QUESTION # 521
The chief audit executive should periodically report the internal audit activity's purpose, authority, responsibility, and performance, as well as significant risk exposures and control issues, to which of the following?
I.Board of directors.
II.
Senior management.
III.
Shareholders.
IV.
External auditors.

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

Answer: C


NEW QUESTION # 522
An internal auditor wants to use ratio analysis to examine efficiencies in an organization's accounting department. Which of the following statements identifies a weakness of ratio analysis that should be considered by the auditor?

  • A. It is only helpful for making comparisons across industries.
  • B. Computer software is required in order to draw conclusions from the data.
  • C. It requires a substantial investment of money.
  • D. It utilizes financial information that may not have been checked for validity and reliability.

Answer: D


NEW QUESTION # 523
Which of the following options describes the reason that conformance with The IIA's Code of Ethics is mandatory for internal auditors?

  • A. The internal audit activity's ethical compliance sets the tone for the ethical compliance by the organization's board, management, and employees.
  • B. Ethical compliance provides the basis for stakeholder trust and confidence in the validity of the profession of internal auditing and the internal audit activity's findings.
  • C. Ethical compliance is necessary for internal auditors and the internal audit activity to accept responsibility for providing g absolute assurance about the organization's risk management.
  • D. Ethical compliance provides the basis for stakeholder confidence in the competence of the internal audit activity and of professional internal auditors.

Answer: B

Explanation:
Conformance with The IIA's Code of Ethics is mandatory for internal auditors because it provides the basis for stakeholder trust and confidence in the validity of the profession of internal auditing and the internal audit activity's findings. Ethical behavior in internal auditing ensures that auditors are trusted by those who rely on their conclusions, advice, and information, thereby enhancing the integrity and credibility of the audit results.
Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)


NEW QUESTION # 524
......

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