ESSENTIALS OF INTERNAL AUDITING LATEST BRAINDUMPS & IIA-CIA-PART1 SURE PASS TORRENT & ESSENTIALS OF INTERNAL AUDITING FREE EXAM PDF

Essentials of Internal Auditing latest braindumps & IIA-CIA-Part1 sure pass torrent & Essentials of Internal Auditing free exam pdf

Essentials of Internal Auditing latest braindumps & IIA-CIA-Part1 sure pass torrent & Essentials of Internal Auditing free exam pdf

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IIA-CIA-Part1, also known as the Essentials of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 exam is designed to test the fundamental knowledge and skills required by internal auditors, including the principles of internal auditing, the code of ethics, risk management, and internal control. Passing IIA-CIA-Part1 exam is a crucial step for those seeking a career in internal auditing, as it verifies their competency and expertise in the field.

IIA-CIA-Part1 (Essentials of Internal Auditing) certification exam is an essential certification for internal auditors worldwide. IIA-CIA-Part1 exam is conducted by the Institute of Internal Auditors (IIA), which is a global organization that provides professional certification, education, research, and guidance for internal auditors. The IIA-CIA-Part1 Certification Exam ensures that internal auditors have the necessary understanding of the fundamental principles of internal auditing and the related concepts that support and enhance its practice.

The IIA IIA-CIA-Part1 exam is administered by the Institute of Internal Auditors (IIA), which is the leading professional organization for internal auditors worldwide. The IIA-CIA-Part1 exam is the first part of a three-part certification program that is designed to prepare candidates to become Certified Internal Auditors (CIA).

IIA Essentials of Internal Auditing Sample Questions (Q713-Q718):

NEW QUESTION # 713
Which of the following would provide the best assessment of an organization's ethical climate?

  • A. Evidence of training provided to the board of directors on ethical issues.
  • B. Clarity and consistency of consequences imposed by the board of directors for ethical violations.
  • C. Number of years that directors have been appointed to the board.
  • D. Frequency of fraud reported and results of subsequent investigations.

Answer: B

Explanation:
Section: Volume B


NEW QUESTION # 714
During a payroll audit, the internal auditor discovered that several individuals who have the same position classification as he are earning a significantly higher salary. The auditor noted the names and amounts of each, and he planned to prepare a request to the chief audit executive for a salary increase based on this information.
Which of the following IIA Code of Ethics principles was violated in this scenario?

  • A. Competency.
  • B. Objectivity,
  • C. Integrity.
  • D. Confidentiality

Answer: D


NEW QUESTION # 715
A manufacturing organization discovers that the waste water released has failed to meet permitted limits. Which control function will be least effective in correcting the issue?

  • A. Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.
  • B. Establishing a preventive maintenance program for the pretreatment system.
  • C. Posting signs that tell employees which substances may be disposed of via sinks and floor drains within the facility.
  • D. Performing a chemical analysis of the water, prior to discharge, for components specified in the permit.

Answer: A


NEW QUESTION # 716
Which of the following would be an important aspect of an internal auditor's role in fraud management?

  • A. Conducting fraud based audits to ensure that fraud will be detected during engagements
  • B. Reporting instances of fraud discovered during engagements to regulatory bodies
  • C. Implementing fraud prevention controls to minimize and mitigate the risk of fraud
  • D. Utilizing analytical techniques to actively discover instances of potential fraud

Answer: D


NEW QUESTION # 717
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?

  • A. Periodic inventories of kiln-dried wood at the organization's warehouse.
  • B. An automated computer report, organized by supplier, of any invoices for the same amount.
  • C. A pre-award financial capacity analysis of suppliers.
  • D. The periodic rotation of procurement officers' assignments to supplier accounts.

Answer: D


NEW QUESTION # 718
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