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IIA IIA-CIA-Part1 Dumps

Exam Code:
IIA-CIA-Part1
Exam Name:
Essentials of Internal Auditing
Last Update: May 15, 2024
227 Questions
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Essentials of Internal Auditing Questions and Answers

Questions 1

Which of the following statements is true regarding a key difference between assurance and consulting services provided by the internal audit activity?

Options:

A.

When conducting a consulting engagement, the nature and scope of the engagement are determined by the internal audit activity.

B.

Three parties are participants in assurance services, while consulting engagements generally involve two parties.

C.

An assurance engagement has two participants, while consulting engagements generally involve three parties.

D.

When conducting an assurance engagement, the engagement objectives, scope, and techniques are agreed with the area under review.

Questions 2

When performing an audit of the risk management process an auditor makes the observations listed below. Which poses the greatest risk to the organization?

Options:

A.

The identified risks have not undergone a detailed review to ensure completeness in the past two years.

B.

The controls in place to mitigate the risks are not tested on an annual basis to confirm operating effectiveness.

C.

The process in place to identify and evaluate new risks to the organization is informal and poorly documented.

D.

The identified risks have not been ranked to establish their importance and risk management priority.

Questions 3

Which of the following is an indicator of ineffective third-party risk management?

Options:

A.

Sourcing of third parties does not follow public procurement law.

B.

Violations of service conditions trigger either fines or termination.

C.

Due diligence of third parties is conducted only after contract signing.

D.

The right-to-audit clause is limited by personal data protection regulations.

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