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IIA IIA-CIA-Part1 Dumps

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Essentials of Internal Auditing
Last Update: Mar 18, 2023
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Essentials of Internal Auditing Questions and Answers

Questions 1

At what point in time can an organization conclude that the established organizational governance framework was correctly implemented?



When the internal auditor conducts observations and fieldwork.


When management completes the risk assessment.


When the internal auditor evaluation shows its soundness.


When the organization's goals and objectives are met.

Questions 2

The internal audit activity was asked to conduct an investigation for potential fraud in the treasury department and subsequently contracted with a forensic accountant to join the team for the engagement. Which of the following parties has the primary responsibility for resolving any fraud incidents found as a result of this investigation?



Chief audit executive.


Senior management.


The forensic accountant.


The legal department.

Questions 3

Which of the following is a primary benefit of implementing a governance risk management and compliance framework within an organization?



Fewer internal audits


More effective interviews


Automated risk management strategy tools


Reduced assurance costs