Exam Name: | Essentials of Internal Auditing | ||
Exam Code: | IIA-CIA-Part1 Dumps | ||
Vendor: | IIA | Certification: | CIA |
Questions: | 691 Q&A's | Shared By: | antoni |
Which of the following processes does the board manage to ensure adequate governance?
After being assigned to an audit of the accounts payable process, an internal auditor privately notifies the chief audit executive that she is a finalist for an open manager position within the accounts payable department. Which of the following is the IIA Code of Ethics principle that the auditor upheld?
According to NA guidance, which of the following is true regarding typical fraud schemes?
1. A diversion occurs when an employee has an undisclosed personal economic interest in a transaction that adversely affects
the organization.
2. Tax evasion is intentional reporting of false or misleading information on a tax return by an organization to reduce taxes owed.
3. Skimming involves stealing cash or assets from the organization and is normally concealed by adjusting the organization’s
records.
4, Disbursement fraud occurs when a person causes the organization to issue a payment for fictitious goods or services.