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IIA IIA-CIA-Part1 Exam Dumps Questions and Answers

Exam Code: IIA-CIA-Part1
Certification: CIA
Vendor: IIA
Last Update: Apr 20, 2024
Questions: 227
10  Customers Passed IIA IIA-CIA-Part1
87%  Average Success In Real Exam
92%  Questions came word by word from this dump
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Essentials of Internal Auditing Questions and Answers

Questions 1

An internal audit team was assigned to review the organization’s information security protocol After fieldwork was completed an internal auditor identified an error in the review of security access The error could affect the overall results of the engagement Which of the following is the most appropriate course of action for the internal auditor?

Options:

A.

Proceed with addressing the error and report any corrections to the engagement supervisor during the scheduled exit meeting

B.

Issue the audit report to senior management on schedule but include a disclaimer about the error

C.

Proceed with the scheduled closing of the engagement without consideration of the identified error

D.

Inform the engagement supervisor of the error and allow the supervisor to determine the appropriate action to take

Questions 2

Which of the following tests would most likely help discover a fictitious invoice?

Options:

A.

Compare vendor addresses to employee addresses.

B.

Match cancelled checks to invoices.

C.

Search for duplicate payment amounts.

D.

Check employee bank records against invoice amounts.

Questions 3

Which of the following requests, if accepted by the internal audit activity, would impair its independence?

Options:

A.

A request to develop workshops on corporate governance for management.

B.

A request to act as liaison with external auditors.

C.

A request to determine appropriate risk management responses for management.

D.

A request to provide counseling services on ethical matters.