2024 Updated Certificate IIA-CIA-Part1 Exam | Essentials of Internal Auditing 100% Free Exam Revision Plan

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IIA-CIA-Part1 exam, also known as the Essentials of Internal Auditing, is the first of three exams required to become a Certified Internal Auditor (CIA). IIA-CIA-Part1 exam focuses on the fundamental principles of internal auditing and covers topics such as governance, risk management, and internal control. IIA-CIA-Part1 Exam is designed to validate the candidate's knowledge of the internal auditing profession and their ability to apply that knowledge in real-world scenarios.

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IIA Essentials of Internal Auditing Sample Questions (Q568-Q573):

NEW QUESTION # 568
Which of the following statements is true about visual observation during an audit engagement?
- Visual observations should not be documented as the facts have not been substantiated.
- Complex conditions observed should be verified prior to communicating observations to management.
- Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.
- Visual observation can be used during both preliminary survey and fieldwork stages of the audit engagement.

A. 2, 3, and 4 only.
B. 3 and 4 only.
C. 1, 2, and 4 only.
D. 1 and 2 only.

Answer: A

NEW QUESTION # 569
During an audit of a major contract, an internal auditor finds that actual hours and dollars billed are consistently at or near budgeted amounts. This condition is a red flag for which of the following procurement fraud schemes?

A. Bid rotation.
B. Fictitious vendor.
C. Cost mischarging.
D. Defective pricing.

Answer: C

NEW QUESTION # 570
In assessing the independence of the internal audit activity, a member of a peer review team should consider all of the following factors except:

A. The scope and depth of engagement objectives for the audit engagements included in the review.
B. The degree to which auditors assume operating responsibilities.
C. Access to and frequency of communications with the board of directors or its audit committee.
D. The criteria of education and experience considered necessary when filling vacant positions on the audit staff.

Answer: D

NEW QUESTION # 571
Which of the following statements best demonstrates application of due professional care during an assurance engagement?

A. The audit procedures were systematically planned, executed, and documented.
B. The engagement supervisor had no significant comments in the supervisory review.
C. The engagement objectives were designed to assist the engagement client.
D. The engagement detected irregularities and noncompliance instances.

Answer: A

Explanation:
Demonstrating due professional care during an assurance engagement, according to IIA standards, includes systematically planning, executing, and documenting audit procedures. This ensures that all aspects of the engagement are covered comprehensively and that findings and conclusions are well-supported and credible.
This approach aligns with the IIA's definition of due professional care, which emphasizes thoroughness and accuracy in the audit process.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.

NEW QUESTION # 572
The chief audit executive (CAE) is drafting the annual internal audit plan and seeks input from senior management and the external auditor prior to submitting it for approval to the board. According to MA guidance, which of the following statements is true regarding this scenario?

A. The CAE acted appropriately, as he has authority to determine who reviews and approves the audit plan.
B. The CAE acted appropriately, and the independence of the internal audit activity was not impaired.
C. The CAE should have developed the audit plan without outside influence to maintain objectivity.
D. The CAE's actions are likely to impair the Independence of the internal audit activity.

Answer: B

Explanation:
The CAE acted appropriately, and the independence of the internal audit activity was not impaired by seeking input from senior management and the external auditor prior to submitting the annual audit plan for board approval. This practice aligns with the IIA's guidance, which encourages collaboration and communication to ensure that the audit plan addresses relevant risks and aligns with organizational goals.References: The IIA's International Standards for the Professional Practice of Internal Auditing regarding the development of the internal audit plan.

NEW QUESTION # 573
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