Practice IIA-CIA-Part1 Questions | Valid IIA-CIA-Part1 Exam Vce

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IIA Essentials of Internal Auditing Sample Questions (Q743-Q748):

NEW QUESTION # 743
Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation'?

Answer: A

Explanation:
A chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation because fraud specialists are better equipped to act as an expert witness in court. Their expertise and credentials in fraud investigations provide authoritative insight and detailed knowledge that can support legal proceedings, making them valuable resources in cases where legal actions are pursued.References: The IIA's guidance on managing and investigating fraud.


NEW QUESTION # 744
It is important for the chief audit executive to consider the level of competence of the internal audit staff because their competence influences which of the following?

Answer: A


NEW QUESTION # 745
A new chief audit executive realized that the internal audit charter has not been updated in five years and only includes the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, and the Standards. What mandatory component is missing?

Answer: B


NEW QUESTION # 746
Which of the following is an example of corruption?

Answer: C

Explanation:
Corruption in the context of unethical practices typically involves wrongdoing for personal gain or to benefit another at the expense of the organization. Demanding payment from a vendor for decisions made in the vendor's favor is a clear example of corruption, as it involves misuse of authority for personal benefit. The other options listed deal with accounting manipulations or reimbursement fraud, which, while unethical, are not examples of corruption as defined in auditing terminology.References: Association of Certified Fraud Examiners (ACFE) - Fraud Definitions and Classifications


NEW QUESTION # 747
Which of the following statements describes the activities performed by the internal audit activity to fulfill the Mission of Internal Audit?

Answer: B

Explanation:
The Mission of Internal Audit is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight2. One of the activities that the internal audit activity performs to fulfill this mission is to conduct reviews of internal risk and controls, which means evaluating and improving the effectiveness of risk management, control, and governance processes in the organization3. This helps the organization to achieve its objectives and mitigate its risks.
References:
1: CIA Exam Practice Questions - Certified Internal Auditor 2019 2: Mission of Internal Audit 3: About Internal Audit : What is Risk Management in Internal Audit - ESG | The Report


NEW QUESTION # 748
......

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