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IIA-CIA-Part1 Dumps With Exact Questions and Answers

Exact2pass Provides 100% Valid Essentials of Internal Auditing IIA-CIA-Part1 Exam dumps Questions and answers which can helps you to Pass Your Certification Exam in First Attempt.

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IIA-CIA-Part1 Questions and Answers

Question # 1

An auditor identifies three errors in the sample of 25 entries selected for review (a 12 percent error rate). Based on this result, the auditor assumes that approximately 59 of the total population of 492 entries are incorrect. To reach this assumption, the auditor has used a technique known as which of the following?

A.

Variability tolerance.

B.

Ratio estimation.

C.

Stratification.

D.

Acceptance sampling.

Question # 2

According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

A.

The services must be aligned with those defined in the internal audit charter.

B.

The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.

C.

The services may preclude assurance services from the consulting engagement.

D.

The services impose no responsibility to communicate information other than to the engagement client.

Question # 3

According to IIA guidance, which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A.

An internal auditor assessed the effectiveness of controls over payroll software, which he had helped implement with a previous employer.

B.

An internal auditor participated in an audit of controls around absenteeism, despite providing some consultation on controls in this area earlier in the year.

C.

An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls, one of which he previously helped to design.

D.

An internal auditor, previously employed in the quality assurance operations area, performed a consulting engagement for the operations manager.

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