New IIA-CIA-Part1 Exam Answers & IIA-CIA-Part1 Latest Test Braindumps

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The Essentials of Internal Auditing IIA-CIA-Part1 certification is a valuable credential earned by individuals to validate their skills and competence to perform certain job tasks. Your Essentials of Internal Auditing IIA-CIA-Part1 certification is usually displayed as proof that you’ve been trained, educated, and prepared to meet the specific requirement for your professional role. The Essentials of Internal Auditing IIA-CIA-Part1 Certification enables you to move ahead in your career later.

IIA-CIA-Part1 exam is a globally recognized certification for internal auditors. IIA-CIA-Part1 exam is designed to test the knowledge and skills of individuals in the field of internal auditing. The IIA-CIA-Part1 exam is conducted by the Institute of Internal Auditors (IIA), which is a professional association of internal auditors. IIA-CIA-Part1 Exam is also known as the Essentials of Internal Auditing exam.

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IIA Essentials of Internal Auditing Sample Questions (Q354-Q359):

NEW QUESTION # 354
During a review of employee benefits, a staff internal auditor observed an ambiguity in the incentive compensation policy. If reported, it could negatively impact the internal auditor's compensation. Which of the following would encourage the internal auditor to be objective in his work?

Answer: A


NEW QUESTION # 355
According to the Standards, in today's technology and business environments, how much computer and information systems-related knowledge and skills must an internal auditor have to be effective in fulfilling his job responsibilities?

Answer: A

Explanation:
According to the IIA Standards, internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which IT is managed. This includes understanding their organization's IT governance, risk, and control processes (Option D). Standard 1210.A3 specifies that internal auditors must have sufficient knowledge of key information technology risks and controls and available technology-based audit techniques to perform their assigned work. This ensures that auditors can effectively assess and contribute to the improvement of the organization's IT governance and control environment.References:
* IIA Standards, Standard 1210.A3: Proficiency - Technology-based Audit Techniques
* IIA's International Professional Practices Framework (IPPF)


NEW QUESTION # 356
Senior management asks the chief audit executive to review the organization's compliance with recently introduced legislation on international transfer pricing. The review requires an internal auditor who thoroughly understands the legislation and pricing methods. The internal audit activity does not have an auditor with those skills. Which of the following is the most appropriate course of action?

Answer: A

Explanation:
When the internal audit activity does not have the appropriate skills to review the organization's compliance with recently introduced legislation on international transfer pricing, the most appropriate course of action is to outsource the engagement to an external audit firm that has the necessary expertise. This ensures that the review is conducted thoroughly and accurately by professionals with specialized knowledge, maintaining the quality and reliability of the audit work while addressing the specific requirements of the engagement.
References:
* The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) - Standard 1210: Proficiency.
* The IIA's Practice Guide on Coordinating Internal and External Audit Activities.


NEW QUESTION # 357
According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?

Answer: B


NEW QUESTION # 358
During an audit engagement, an internal auditor finds that management is not complying with previous commitments made to the external auditors. However, the auditor determines management's actions to be justified due to significant changes in the business. The best course of action for the auditor to take would be to:

Answer: C


NEW QUESTION # 359
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