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[General] IIA IIA-CIA-Part1 PDF Dumps Files, Reliable IIA-CIA-Part1 Test Online

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【General】 IIA IIA-CIA-Part1 PDF Dumps Files, Reliable IIA-CIA-Part1 Test Online

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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized professional certification offered by the Institute of Internal Auditors (IIA). Essentials of Internal Auditing certification exam is designed to test the candidate's knowledge and understanding of the essential principles and practices of internal auditing. Essentials of Internal Auditing certification is an entry-level certification and is the first step towards becoming a Certified Internal Auditor (CIA).
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IIA Essentials of Internal Auditing Sample Questions (Q356-Q361):NEW QUESTION # 356
During an assurance engagement, an internal auditor uses benchmarking research to support preparation of a report to stakeholders that contains significant findings about control deficiencies. Which of the following skills did the auditor demonstrate?
  • A. Critical thinking.
  • B. Persuasion and collaboration.
  • C. Conflict negotiation.
  • D. Internal audit management.
Answer: A
Explanation:
The use of benchmarking research to support the preparation of a report on control deficiencies demonstrates critical thinking. This skill involves analyzing and evaluating information from multiple sources to form a well-rounded view of the audit area, leading to significant findings and effective recommendations in the audit report.References: Commonly recognized audit practices and skills as documented in auditing literature and the IIA's Competency Framework.

NEW QUESTION # 357
Which segregation of duties would best reduce the risk of payroll fraud?
  • A. Human resources personnel add employees and enter employee bank information. Payroll personnel process hours,and paychecks are automatically deposited in the employee's bank account.
  • B. Human resources personnel add employees,review and submit payroll hours to the payroll department for processing,and deliver paychecks to employees.
  • C. Human resources personnel add employees,and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the
    employee's bank account.
  • D. Human resources personnel add employees,payroll personnel process hours,and human resources personnel deliver paychecks to employees.
Answer: C

NEW QUESTION # 358
Which of the following is a common error made in designing multiple-choice questions in a survey questionnaire?
  • A. The alternative response categories for the questions are not mutually exclusive.
  • B. Likert scaling is used instead of semantic differential scaling.
  • C. The question itself uses terms that are very familiar to the respondent.
  • D. Unipolar rather than bipolar labels are used for the response categories.
Answer: A
Explanation:
Section: Volume C

NEW QUESTION # 359
Which of the following would be a preventive control for helping to manage fraud in an organization?
  • A. A monthly review of new vendors performed by management for reasonableness.
  • B. Bank reconciliations performed on a monthly basis by the accounting department.
  • C. Reviews of reports to determine which issued payments lack evidence of supervisory review.
  • D. A code of conduct and whistleblower policy that must be signed by all employees annually.
Answer: A

NEW QUESTION # 360
Which of the following internal control weaknesses would an internal auditor most likely detect while reviewing a flowchart that depicts the purchasing function of an organization?
  • A. Payments for goods received have not been authorized at the appropriate level.
  • B. Payments to suppliers are made before goods are received.
  • C. The organization is not taking advantage of quantity discounts available from its suppliers.
  • D. Purchasing policies have not been updated.
Answer: B

NEW QUESTION # 361
......
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