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IIA-CIA-Part1 PDF DEMO:

QUESTION NO: 1
Which of the following factors affects the control risk of a company?
A. Potential problems like technological obsolescence.
B. Unusual pressures on management.
C. Complex accounts that require expert valuations.
D. Segregation of duties.
Answer: D

QUESTION NO: 2
Which of the following actions should an internal auditor take to exercise due professional care?
1.Consider the probability of significant noncompliance in each audit engagement.
2.Weigh the cost of assurance against the benefits.
3.Perform assurance procedures with sufficient care to ensure that all risks are identified.
A. 1 and 2 only
B. 1 and 3 only
C. 2 and 3 only
D. 1,2,and 3
Answer: A

QUESTION NO: 3
After several years in the engineering department,an engineer was transferred to the internal audit department. One month later,the new auditor was assigned to an assurance engagement for the engineering department. When the auditor's former engineering supervisor suggested a change in the sample selection method,the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation,the auditor:
A. Maintained an independent mental attitude and is therefore objective.
B. Has subordinated professional judgment,and objectivity is therefore impaired.
C. Does not have objectivity since the auditor recently transferred from the engineering department.
D. Does not have independent organizational status since the auditor recently transferred from the engineering department.
Answer: C

QUESTION NO: 4
Risk assessments can vary in format,but generallyinclude.
I.A description of identified risks.
II.Tests of audit controls.
III.A system of rating risks.
IV.Sample size identification.
A. I and IIonly
B. I and IIIonly
C. I,III,and IVonly
D. II,III,and IVonly
Answer: B

QUESTION NO: 5
An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?
A. External industry associate that performed a similar review for a supplier of the organization.
B. A team from an independent entity that previously employed the chief audit executive of the organization.
C. A team under the direction of the organization's chief audit executive with validation by a former manager of the internal audit activity.
D. The same external service provider because of its competency and experience with the organization.
Answer: A

IIA的SAP C_TFG61_2405考試認證將會從遙不可及變得綽手可得。 他們一直致力于為考生提供最好的學習資料，以確保您獲得的是最有價值的IIA The Open Group OGEA-103考古題。 SAP C-HRHFC-2411 - 它可以讓你得到事半功倍的結果。 如果你想選擇通過 IIA Amazon AIF-C01 認證考試來使自己在如今競爭激烈的IT行業中地位更穩固，讓自己的IT職業能力變得更強大，你必須得具有很強的專業知識。 IAPP CIPP-US - 只要你使用過一次Shobhadoshi的資料，你就肯定還想用第二次。

Updated: May 27, 2022