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IIA IIA-CIA-Part1 Dumps Questions Answers

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IIA IIA-CIA-Part1 Dumps Questions Answers

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Essentials of Internal Auditing Questions and Answers

Questions 1

Six months after an employee was transferred to the internal audit activity his former operating manager requested that he return to assist a project team with the evaluation of a new pricing module for the organization’s online ordering system According to IIA guidance which of the following statements is true?



The auditor cannot be assigned to this project, as it has been fewer than 12 months since he was transferred from that department.


Another internal auditor should be appointed to the engagement to preserve the independence of the internal audit activity


The auditor cannot participate in the assignment, as providing an opinion would impair his objectivity


The auditor may participate on the project, as the nature of the assignment is consulting

Questions 2

Which of the following best demonstrates the authority of the internal audit activity?



Suggesting alternatives to decision makers.


Improving the integrity of information.


Determining the scope of internal audit services


Achieving engagement objectives.

Questions 3

Why is it imperative for the chief audit executive to track and develop the educational qualifications of internal audit staff?



To accurately conduct performance appraisals


To ensure that staff complete required continuing professional education credits annually.


To ensure that the resources needed to complete the audit plan are available.


To satisfy the audit committee requirements.

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