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

According to The IIA's Core Principles for the Professional Practice of Internal Auditing, one of the key principles is that internal auditors should be objective and free from undue influence (independence). The correct option that aligns with these principles is B, where final reports from consulting engagements provide a summary of findings and ensure that the auditor’s advice is distinctly separated from management's decisions. This separation supports the principle of objectivity and avoids conflicts of interest, which is fundamental in upholding the integrity and independence of the internal audit function.References:

The IIA's Core Principles for the Professional Practice of Internal Auditing

The most effective and appropriate role for the internal audit activity with regard to IT governance is to assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks. This role involves evaluating the adequacy and effectiveness of the organization's IT governance framework, ensuring that IT-related decisions and activities align with strategic objectives and manage IT risks effectively.References: IIA Global Technology Audit Guide (GTAG) on IT Governance

To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should consider the scope of work and level of responsibility when establishing criteria for education and experience in filling internal audit positions. This approach helps align the skills and competencies of the audit staff with the specific requirements of the audit engagements, ensuring effective performance and adherence to professional standards.References: IIA Standards for the Professional Practice of Internal Auditing

The corporate social responsibility (CSR) strategy of accommodation is associated with responding to outside pressures by assuming additional responsibility. This strategy typically involves making adjustments and accepting responsibilities to address the concerns of external stakeholders, thereby fostering a positive relationship and enhancing the company's social license to operate.References: CSR strategies and responses in corporate governance literature