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[General] IIA-CIA-Part1 Exam Questions Fee, IIA-CIA-Part1 Valid Dumps Sheet

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【General】 IIA-CIA-Part1 Exam Questions Fee, IIA-CIA-Part1 Valid Dumps Sheet

Posted at 2/13/2026 07:50:22      View：61 | Replies：1        Print      Only Author   [Copy Link] 1#
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IIA Essentials of Internal Auditing Sample Questions (Q32-Q37):NEW QUESTION # 32
In preparing for an audit of the footwear division of a major retail organization, an internal auditor gathered the following information about the organization's stores:

In addition to labor costs, the other costs associated with each store are leasing and maintenance expenses. Which of the following is a valid conclusion?
  • A. Gross margin is directly related to the size of the store.
  • B. Sales per store are directly related to the size of the store.
  • C. Cost of goods sold is directly related to the size of the store.
  • D. Employees are less productive in larger stores.
Answer: B

NEW QUESTION # 33
Which of the following is an advantage of using nongovernmental organization (NGO) members on an assurance team when auditing corporate social responsibility?
  • A. NGO members are often more unbiased and objective.
  • B. Typically less time is needed to train the NGO members on the audit process.
  • C. A report with a positive statement from an NGO member is deemed to be more credible.
  • D. As opposed to auditors, NGO members are licensed to audit corporate social responsibility.
Answer: A

NEW QUESTION # 34
With regard to external assessments of an internal audit activity (IAA), which of the following is the chief audit executive required to discuss with the board?
  • A. The simplest way for the external reviewer to join the IAA's organization, and the timeline of the external assessment.
  • B. External reviewer conflicts of interest, and the need for an external assessment more frequently than once every five years.
  • C. External reviewer conflicts of interest, and the timeline of the external assessment.
  • D. The need for an external assessment more frequently than once every five years, and the simplest method for the external reviewer to join the IAA's organization.
Answer: B

NEW QUESTION # 35
According to MA guidance, which of the following statements is true regarding internal auditors' use of technology-based techniques?
  • A. Auditors must consider using technology if it advances the engagement, even when implementation costs exceed the benefits.
  • B. Auditors must considering using technology to reduce the organization's risk by detecting all instances of fraud.
  • C. Auditors must consider using technology only when the Implementation cost does not exceed benefits.
  • D. Auditors must consider using technology in a variety of engagements to ensure that their work is substantiated and infallible.
Answer: C

NEW QUESTION # 36
Which of the following best describes the role of internal control frameworks?
  • A. They serve as a list of appropriate internal controls for auditors to ensure an organization is using best practices.
  • B. They serve as a template for identifying standardized best practices in effective risk management across industries and countries.
  • C. They provide guidance related to internal control design and implementation to assist with the evaluation and benchmarking of business practices.
  • D. They outline specific internal controls for an organization to implement to ensure business objectives will be achieved.
Answer: C

NEW QUESTION # 37
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