Iia dumpspedia pearson Iia-cia-part1 New Attempt by Tyson q45 vce pdf

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

Question 196

According to IIA guidance, which of the following best describes the chief audit executive s responsibility for confirming to the board the organizational independence of the internal audit activity'?

Options:

The CAE must do this at least annually

The CAE must do this at least once every five years

The CAE must do this upon completion of each external quality assessment

The CAE should do this periodically in conjunction with a review of the internal audit charter

Discussion

Question 197

Which of the following best describes organizational governance processes?

Options:

Processes employed by internal and external assurance providers to authorize, direct, and provide oversight to management to better enable the meeting of organizational objectives

Processes employed by the board of directors to authorize and provide guidance and oversight to management to promote the achievement of organizational objectives.

Processes employed by the board of directors and senior management to mitigate risks to acceptable levels.

Processes employed by risk owners to mitigate risks to acceptable levels within the organization's risk appetite

Discussion

Question 198

According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization’s social responsibility program is effective?

Options:

Senior management

Internal audit activity.

All employees.

Board of directors.

Discussion

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Question 199

According to IIA guidance, which of the following statements is true regarding proficiency?

Options:

The globally accepted Certified Internal Auditor designation is mandatory at chief audit executive levels.

Internal auditors are encouraged to obtain appropriate professional designations.

Specialty designations are required for those who perform specialized audit and consulting work.

Studies for professional designations are the preferred source of continuing professional education