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IIA-CIA-Part1 Dumps With Exact Questions and Answers

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IIA-CIA-Part1 Questions and Answers

Question # 1

Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?

A.

ISO 26000.

B.

Global Reporting Initiative.

C.

Open Compliance and Ethics Group.

D.

COSO’s enterprise risk management framework

Question # 2

The chief audit executive (CAE) of a new internal audit activity is creating an internal audit charter According to IIA guidance, which of the following terms is most likely to

be included in the charter?

A.

Senior management will be present whenever the CAE interacts with the board, to ensure effective communication among all three parties.

B.

Internal auditors will advise on the design of control policies and procedures in any area where the organization does not possess the requisite expertise,

C.

Internal auditors will demonstrate competence, concern, and the dedication expected of a professional,

D.

Internal auditors will receive performance-based compensation, including bonuses for reporting more than a stipulated number of observations.

Question # 3

The internal audit activity completed its analysis of sample transactions to determine occurrences of double billings According to If A guidance, which of the following best demonstrates that internal auditors exercised due professional care during the review?

A.

Internal auditors found no instances of double billing and concluded there were no significant risks in this area.

B.

Internal auditors documented the scope and methodology of the data testing.

C.

Internal auditors discussed with management how data is safeguarded.

D.

Internal auditors received formal performance feedback from the engagement supervisor.

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