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

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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: ziggy
Question 112

A chief audit executive ensures that the internal audit activity provides annual training to management on internal controls. Where is the nature of these services defined?

Options:

A.

The annual audit plan.

B.

The audit report.

C.

The annual risk assessment.

D.

The audit charter.

Discussion
Question 113

Which of the following statements is true regarding intangible assets?

Options:

A.

The amortization period of an intangible asset cannot exceed 20 years.

B.

The cost intangible assets with indefinite lives should be amortized.

C.

Intangible assets are categorized as having either a limited life or an indefinite life.

D.

Companies should record intangible assets at fair market value

Discussion
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Question 114

Which of the following actions should the organization's governing body perform to provide the most effective governance over the organization's culture?

Options:

A.

Coordinate control activities.

B.

Provide direction.

C.

Design key controls.

D.

Deliver assurance.

Discussion
Question 115

Wi ch of the following circumstances would most likely be considered a potential red flag for fraud by the internal audit activity?

Options:

A.

The monthly payroll reports are not vetted to ensure terminated employees have been removed from the payroll system

B.

The volume of nonroutine journal entries has steadily increased over time.

C.

The database of approved suppliers has not been reviewed the last year

D.

The recent employee survey indicates that some employees remain unaware of the organization’s whistieblower hotline.

Discussion
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