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

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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: tiffany
Question 28

According to IIA guidance, which of the following training methods is considered most effective in assisting new entry-level internal auditors in achieving competence with internal audit practices in the workplace?

Options:

A.

Pursuance of an internal audit certification.

B.

Enrollment in internal audit practice webinars.

C.

Attendance of internal audit workshops.

D.

Involvement in a variety of audit assignments.

Discussion
Question 29

Which of the following organizations is adopting an acceptance technique in terms of its risk response?

Options:

A.

An organization that takes no action in managing the possible exposure to an earthquake.

B.

An organization that opts out of investing in a new region due to volatility in foreign exchange rates.

C.

An organization that takes out insurance policies to protect its property and equipment.

D.

An organization that deploys policies and procedures to guide business activities and practices

Discussion
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Question 30

Which of the following is an advantage of using nongovernmental organization (NGO) members on an assurance team when auditing corporate social responsibility?

Options:

A.

Typically less time is needed to train the NGO members on the audit process.

B.

NGO members are often more unbiased and objective

C.

A report with a positive statement from an NGO member is deemed to be more credible. As opposed to auditors.

D.

NGO members are licensed to audit corporate social responsibility.

Discussion
Question 31

Which of the following statements is true regarding the role of the internal audit activity in the organization's risk management process?

Options:

A.

The internal audit activity should not be responsible for developing the organization's risk management framework, even with appropriate safeguards.

B.

The internal audit activity is typically responsible for alerting operational management to emerging risks and changes in regulatory scenarios

C.

The internal audit activity may coach management on risk response scenarios if safeguards have been implemented.

D.

The internal audit activity should avoid giving assurance regarding the accuracy of risk evaluations if safeguards have not been implemented.

Discussion
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