100% Pass IIA-CIA-Part1 Essentials of Internal Auditing Marvelous Interactive Questions

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Passing the IIA-CIA-Part1 Exam is an essential step towards becoming a Certified Internal Auditor (CIA). The CIA certification is highly respected in the internal auditing profession and is recognized globally. Essentials of Internal Auditing certification demonstrates a commitment to the profession and a high level of knowledge and expertise in internal auditing. Passing the IIA-CIA-Part1 exam requires preparation and study, but the benefits of becoming a CIA make the effort worthwhile.

IIA-CIA-Part1 (Essentials of Internal Auditing) Exam is a challenging but rewarding certification exam for individuals seeking to establish themselves as competent and professional internal auditors. With the knowledge and skills gained from the exam, certified internal auditors can make informed decisions, add value to their organizations, and contribute to the overall success of their company.

IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized professional certification offered by the Institute of Internal Auditors (IIA). Essentials of Internal Auditing certification exam is designed to test the candidate's knowledge and understanding of the essential principles and practices of internal auditing. Essentials of Internal Auditing certification is an entry-level certification and is the first step towards becoming a Certified Internal Auditor (CIA).

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IIA Essentials of Internal Auditing Sample Questions (Q658-Q663):

NEW QUESTION # 658
Which of the following examples best describes how an internal auditor should behave while listening to an engagement client talk about human resource process problems?

A. The auditor should mentally plan the next steps of the audit engagement.
B. The auditor should make an internal note of the client's gestures, demeanor, and body language, rather than paying close attention to the content of the discussion.
C. The auditor should gather their thoughts in order to have a response immediately ready for the client.
D. The auditor should integrate the information the client provides with the information that is already known.

Answer: D

NEW QUESTION # 659
Which of the following results from computer assisted audit techniques provides the most significant indication that additional audit work is needed?

A. Matching the accounts payable transaction file with the purchase order request file resulted in many differences between the person requesting the purchase
B. Sorting the check register file by vendor name identified missing sequences of check numbers.
C. The sum of credit entries on the bank statement did not equal the sum of collections for the same period.
D. Several exact matches were found when vendor and employee addresses were compared.

Answer: D

NEW QUESTION # 660
Which documents would help a forensic auditor identify instances of collusion between an employee and vendor to defraud the organization?

A. Payment request forms.
B. Bank statements.
C. Email correspondence.
D. Vendor invoices.

Answer: B

NEW QUESTION # 661
According to MA guidance, which of the following is an appropriate role for the internal audit activity?

A. Implementing risk responses on management's behalf.
B. Imposing risk management processes.
C. Setting the risk appetite.
D. Coaching management in responding to risks.

Answer: D

Explanation:
According to IIA guidance, an appropriate role for the internal audit activity includes coaching management in responding to risks. This involves advising, counseling, and providing insights based on analyses and assessments in a way that adds value and improves an organization's operations without assuming management's responsibilities. Implementing risk responses, imposing risk management processes, or setting the risk appetite would compromise the independence of the internal audit function.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

NEW QUESTION # 662
According to IIA guidance, which of the following statements is true regarding consulting engagements performed by the internal audit activity?

A. The scope of a consulting engagement is determined by either the engagement supervisor or chief audit executive, and it is finalized prior to beginning fieldwork.
B. Consulting engagements typically involve four or five parties: the internal audit activity, engagement client, senior management, board, and sometimes the external auditor.
C. According to the Standards, internal auditors are permitted to carry out certain management functions during a consulting engagement.
D. A preliminary risk assessment may not be needed for consulting engagements, because the expectations and objectives of the engagement are determined by the engagement client.

Answer: A

NEW QUESTION # 663
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100% Pass IIA-CIA-Part1 Essentials of Internal Auditing Marvelous Interactive Questions

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IIA Essentials of Internal Auditing Sample Questions (Q658-Q663):

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