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The IIA-CIA-Part1 exam, also known as the Essentials of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). The IIA is a global professional association that offers education, training, and certification programs for internal auditors. The IIA-CIA-Part1 exam is the first step towards earning the Certified Internal Auditor (CIA) designation, which is a globally recognized certification for internal auditors. The exam covers topics such as internal audit basics, risk management, governance, and internal control. It is designed to test the knowledge and skills of individuals who are interested in pursuing a career in internal auditing or those who are already working in the field and want to enhance their knowledge and skills.
IIA Essentials of Internal Auditing Sample Questions (Q122-Q127):NEW QUESTION # 122
An internal auditor plans to use an analytical review to verify the correctness of various operating expenses in a division.
The use of an analytical review as a verification technique would not be a preferred approaches if:
Answer: D
NEW QUESTION # 123
According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?
Answer: A
Explanation:
Section: Volume E
NEW QUESTION # 124
Which of the following is a common type of payroll fraud?
Answer: B
NEW QUESTION # 125
During an audit of a foreign subsidiary an internal audit team discovered that products were sold to a prohibited country due to sanctions. What is the best course of action for the internal audit team?
Answer: A
NEW QUESTION # 126
A chief audit executive (CAE) for a specialty retailer is asked by management to review the controls in place to manage their electronic funds transfer process. The internal audit activity has no experience with similar engagements. What is the most appropriate course of action for the CAE to take?
Answer: B
NEW QUESTION # 127
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