Iia dumpspedia last Attempt Iia-cia-part1 Questions by Cyrus q182 vce pdf

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Exam Name:	Essentials of Internal Auditing
Exam Code:	IIA-CIA-Part1 Dumps
Vendor:	IIA	Certification:	CIA
Questions:	735 Q&A's	Shared By:	cyrus

Question 184

According to IIA guidance, which of the following corporate social responsibility {CSR) evaluation activities may be performed by the internal audit activity?

1. Consult on CSR program design and implementation

2. Serve as an advisor on CSR governance and risk management.

3. Review third parties for contractual compliance with CSR terms.

4. Identify and mitigate risks to help meet the CSR program objectives.

Options:

1,2, and 3.

1,2, and 4.

1, 3, and 4.

2, 3, and 4

Discussion

Question 185

During an audit engagement, a junior staff internal auditor begins to suspect a fraud may have occurred involving a friend of the engagement supervisor. He reports his concerns to the engagement supervisor, who disagrees with his suspicions and directs him to continue with the engagement as planned. Given the circumstance, what is the most appropriate action for the junior auditor to take?

Options:

Document in the workpapers and expand testing.

Continue with the engagement as planned, per the more senior auditor.

Report the suspected fraud to law enforcement officials and seek financial restitution.

Escalate the concern to the chief audit executive.

Discussion

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Question 186

How do assurance services and consulting services differ?

Options:

There is less variety of consulting services that an internal audit activity might provide compared to assurance services

Assurance services are limited to financial events or actions, and consulting services are not limited in this way

Consulting services do not have to be included in the internal audit charter

Other employees in an organization can provide consulting services but only an internal audit activity can provide assurance services

Discussion

Question 187

Which of the following best describes the approach the internal audit activity should take to assess and make appropriate recommendations to improve the organization?

Options:

To evaluate an organization s governance processes for making strategic and operational decisions eternal auditors should review the organization s policies and processes related to staff compensation

To determine how an organization provides oversight of its risk management and control activities internal auditors should review board meeting minutes and the board policy manual

To assess how an organization promotes ethics and values both internally and among its external business partners, internal auditors should review the organization' s related objectives programs and activities

To evaluate how an organization ensures effective performance management and accountability internal auditors should review previously conducted risk assessments