VALID IIA-CIA-PART1 EXAM REVIEW–FREE DOWNLOAD NEW EXAM DISCOUNT FOR IIA-CIA-PART1: ESSENTIALS OF INTERNAL AUDITING

Valid IIA-CIA-Part1 Exam Review–Free Download New Exam Discount for IIA-CIA-Part1: Essentials of Internal Auditing

Valid IIA-CIA-Part1 Exam Review–Free Download New Exam Discount for IIA-CIA-Part1: Essentials of Internal Auditing

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IIA Essentials of Internal Auditing Sample Questions (Q163-Q168):

NEW QUESTION # 163
During fieldwork, an internal auditor located a significant internal control issue. Without identifying the origins of the issue, the auditor concluded the engagement and included the issue in the final audit report. To enhance audit quality, which of the following skills should the internal auditor improve?

  • A. Audit report writing.
  • B. Communication.
  • C. Critical thinking.
  • D. Business acumen.

Answer: C

Explanation:
The internal auditor's failure to identify the origins of a significant control issue before concluding the engagement suggests a lack of critical thinking skills. Critical thinking involves analyzing and evaluating an issue thoroughly to understand its root causes before forming a judgment. Improving this skill would enhance the auditor's ability to conduct deeper analyses and provide more valuable insights in audit reports.References:
Institute of Internal Auditors (IIA) - Competency Framework for Internal Auditors


NEW QUESTION # 164
An internal auditor prepared a workpaper that consisted of a list of employee names and identification numbers as well as the following statement:
* "A statistical sample of 40 employee personnel files was selected to verify that they contain all documents required by company policy 501 (copy attached). No exceptions were noted."
* The auditor did not place any audit verification symbols on this workpaper.
Which of the following changes would most improve the auditor's workpaper?

  • A. Removal of the employee names to protect their confidentiality.
  • B. Listing of the actual documents examined for each employee.
  • C. Use of audit verification symbols to show that each file was examined.
  • D. Justification for the sample size.

Answer: D

Explanation:
Section: Volume C


NEW QUESTION # 165
According to IIA guidance, which of the following is an appropriate role for the internal audit activity?

  • A. Implementing risk responses on management's behalf.
  • B. Imposing risk management processes.
  • C. Coaching management in responding to risks.
  • D. Setting the risk appetite.

Answer: C


NEW QUESTION # 166
Which of the following data collection strategies systematically tests the effects of various factors on an outcome?

  • A. Sampling.
  • B. Content analysis.
  • C. Modeling.
  • D. Evaluation synthesis.

Answer: C

Explanation:
Section: Volume C


NEW QUESTION # 167
If management has not established a risk management process, the internal audit activity could:

  • A. Take a proactive role that supplements traditional assurance activities.
  • B. Assume responsibility for the management of identified risks.
  • C. Assume primary responsibility for determining if adequate and effective processes are in place.
  • D. Identify and mitigate risks to the organization.

Answer: A


NEW QUESTION # 168
......

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