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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

Who is responsible for ensuring internal auditors’ continuing professional development?

A.

Individual internal auditors.

B.

Chief audit executive.

C.

The board.

D.

Engagement supervisors.

Question # 2

A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following is the most appropriate action the CAE should take regarding the request?

A.

Assign the engagement to a more senior internal auditor.

B.

Decline the engagement request.

C.

Allow the internal auditors to acquire the needed skills while performing the engagement.

D.

Supervise the assigned internal auditors throughout the engagement.

Question # 3

Which of the following situations is most likely to heighten an internal auditor's professional skepticism regarding potential fraud?

A.

A procurement manager does not have the expected academic credentials for his position.

B.

A salesperson frequently complains about the organization's policy on sales commissions.

C.

The accounts payable supervisor has requested advances against her monthly salary on several occasions.

D.

A financial accountant is absent from work frequently due to regular medical procedures.

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