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

The best example of a computer forensic audit activity among the options provided is when an internal auditor recovers emails of an employee who was suspected of fraudulent activities. Computer forensics involves the application of investigation and analysis techniques to gather and preserve evidence from a particular computing device in a way that is suitable for presentation in a court of law. Recovering emails for the purpose of investigating suspected fraud aligns well with these practices.References: Computer forensic audit techniques are commonly discussed in IIA publications and training related to forensic auditing and fraud examination.

The most effective and appropriate role for the internal audit activity with regard to IT governance is to assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks. This role involves evaluating the adequacy and effectiveness of the organization's IT governance framework, ensuring that IT-related decisions and activities align with strategic objectives and manage IT risks effectively.References: IIA Global Technology Audit Guide (GTAG) on IT Governance

Employing the use of data analytics tools to sort, analyze, and detect anomalies in the data best demonstrates due professional care by the internal auditor. This approach allows for efficient and effective review of large volumes of data, enabling the auditor to identify patterns and irregularities that may indicate fraudulent transactions, while also adhering to the principles of competence and due care outlined in the IIA's standards.References: IIA Standards for the Professional Practice of Internal Auditing

Internal auditors may provide consulting services relating to operations for which they had previous responsibilities, provided they do not currently have any operational responsibilities that would impair their objectivity. This scenario is possible under IIA guidelines as long as any potential conflicts of interest are managed, and auditors maintain their independence regarding the areas they are auditing.References: IIA's International Standards for the Professional Practice of Internal Auditing, specifically standards on objectivity and independence in consulting roles.