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

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

Question 184

Which of the following should catch the internal auditor ' s attention as a potential red flag for fraud?

Options:

The accounting unit keeps detailed records and preserves supporting documentation in excess of company requirements

One of the subsidiaries has more bank accounts than any other comparable subsidiary

The same external audit firm has been with the company for three years without rotation

The arithmetic median tenure of employees working at production facilities is 15 years

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Question 185

Which of the following is most likely to be considered a control weakness?

Options:

Vendor invoice payment requests are accompanied by a purchase order and receiving report.

Purchase orders are typed by the purchasing department using prenumbered forms.

Buyers promptly update the official vendor listing as new supplier sources become known.

Department managers initiate purchase requests that must be approved by the plant superintendent.

Discussion

Question 186

Which of the following describes the most appropriate match between a potential temporary guest auditor candidate and an upcoming audit assignment?

Options:

A purchasing manager with two years of prior audit experience in public practice to lead a contracts management audit

A communications officer who worked in the marketing department during the last six months to conduct a customer loyalty program audit

A manager of social responsibility who has a nursing background to participate m a health and safety audit for the corporate office and plant facilities

An accounting manager who discovered and reported fraud committed by a payables clerk to conduct a performance audit of accounts payable

Discussion

Question 187

Senior management has decided to adopt the key principles approach of the ISO 31000 risk management framework. According to IIA guidance, which of the following principles is most appropriate when implementing the risk management process in a dynamic agency?

Options:

Everyone in the agency has a primary responsibility for identifying and managing risks as part of the risk management process.

The risk management process, while evaluating risk, should develop a mechanism to rank the relative importance of each risk.

The risk management process should be regularly reviewed and respond to changes in the environment, to remain relevant.

The risk management process should use a formal technique to consider the consequence and likelihood of each risk.