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IIA-CIA-Part1 dumps questions answers

IIA IIA-CIA-Part1 Dumps

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Essentials of Internal Auditing
Last Update: Jun 26, 2022
318 Questions
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Essentials of Internal Auditing Questions and Answers

Questions 1

An internal auditor is updating the risk register for risks identified during a recent organizational risk assessment. According to the Standards, which of the following would the auditor include in the risk register?



Management’s acceptance of inadequate controls for cybersecurity risk.


Discussions with senior management relating to a new revenue stream.


Mitigating controls implemented by the engagement supervisor


Project manager planned hours versus time spent for all prior year projects

Questions 2

Which of the following best describes the internal audit activity's contribution to the implementation of the risk management framework?



Internal audit identifies key risk areas during assurance reviews and provides audit findings.


Internal audit assists with the prioritization of identified risks.


Internal audit participates in setting the risk appetite.


Internal audit takes part in the design of risk mitigation measures.

Questions 3

Upon joining the internal audit activity, each new auditor receives a copy of the audit handbook. Which of the following handbook policies has the greatest risk of compromising audit objectivity?



Internal auditors should obtain 80 hours of continuing professional education every two years, 20 of which should be audit-related, and the remainder may be operations-related.


Internal auditors should rotate to other areas of the organization for nonaudit assignments to gain an understanding of the organization's operations.


Internal auditors should have direct and unrestricted access to personnel and information throughout the organization and the governing board.


Internal auditors should undergo annual performance appraisals conducted by the chief audit executive, who reports administratively to the chief financial officer.

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