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IIA Updated IIA-CIA-Part1 Exam Questions and Answers by frazer

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IIA IIA-CIA-Part1 Exam Overview :

Exam Name: Essentials of Internal Auditing
Exam Code: IIA-CIA-Part1 Dumps
Vendor: IIA Certification: CIA
Questions: 721 Q&A's Shared By: frazer
Question 20

A third-party provider's questionable labor practices have exposed the organization to reputational risks and regulatory risks. Which of the organization's risk management practices was most likely ineffective?

Options:

A.

The organization ensured that the third-party vendor provided the best pricing for the requested services.

B.

The organization conducted quality control reviews of provided services to ensure industry standards were met.

C.

The organization performed a due diligence review of all vendors during the bid review process.

D.

The organization planned to issue a resolution concerning the third-party provider's labor practices.

Discussion
Question 21

What is the primary reason for establishing a continuing professional development program within an organization's internal audit activity?

Options:

A.

To ensure all internal audit responsibilities can be met

B.

To ensure all audit staff members are capable of performing a quality self-assessment.

C.

To ensure that each auditor maintains responsibility for his own professional development.

D.

To attract the best and most talented candidates in the profession

Discussion
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Question 22

An organization employs ongoing monitoring and is considering implementing periodic evaluations to assess the continuing effectiveness of its risk management process. Which of the following statements Is true with regard to such periodic evaluations?

Options:

A.

Periodic evaluations are considered to be less objective than ongoing monitoring.

B.

Periodic evaluations can be more effective than ongoing monitoring.

C.

Periodic evaluation frequency may depend on the results of ongoing monitoring.

D.

Periodic evaluations frequently identify problems more quickly than ongoing monitoring.

Discussion
Question 23

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?

Options:

A.

Pressure or incentive.

B.

Opportunity.

C.

Rationalization.

D.

Commitment.

Discussion
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