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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

During an audit of company expenses, the internal auditor performed a test using data analytics and identified a violation of the company's expenses policy. The auditor who discovered the issue considered it a potential fraudulent transaction and informed the chief financial officer (CFO). The CFO dismissed the concern because he did not understand the data analytics test that was performed and the transaction was of a low value. Given this situation, which skills or competencies should this internal auditor seek to improve?

A.

Skills in evaluating the risk of fraud.

B.

Knowledge of key IT risks and controls

C.

Soft skills such as communication and negotiation.

D.

Knowledge and understanding of the company's expenses policy

Question # 2

A chief audit executive ensures that the internal audit activity provides annual training to management on internal controls. Where is the nature of these services defined?

A.

The annual audit plan.

B.

The audit report.

C.

The annual risk assessment.

D.

The audit charter.

Question # 3

Which of the following scenarios depicts an appropriate role for the internal audit activity to take regarding an organization's risk management process?

A.

Internal audit designs and implements the organization's controls to help manage risk.

B.

Internal audit sets the organization's risk tolerance and promotes awareness throughout the organization.

C.

Internal audit assesses whether the organization's risk management processes are effective.

D.

Internal audit is responsible for safeguarding the organization's assets and preventing loss from occurring.

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