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IIA-CIA-Part1 Actual Questions & Reliable IIA-CIA-Part1 Test Notes

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IIA Essentials of Internal Auditing Sample Questions (Q58-Q63):

NEW QUESTION # 58
Which of the following factors would most influence an organization's decision when adopting a risk management framework?

A. The size of the organization's board.
B. The number of staff members in the organization.
C. The number of internal auditors in the organization's internal audit activity.
D. The culture of the organization.

Answer: D

NEW QUESTION # 59
To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?

A. The length and consistency of the auditor's work experience
B. The auditor's skills compared to those already possessed by other audit staff
C. The auditor's demonstrated problem-solving skills
D. The auditor's ability to be self motivated and a good team player

Answer: B

NEW QUESTION # 60
According to the International Professional Practices Framework, which of the following is the appropriate division of responsibilities for the coordination of internal and external audit efforts?
I. Oversight of Work Coordination of Activities Chief audit executive Senior management
II. Board Chief audit executive
III.
Chief financial officer
Chief audit executive
IV.
Board
Chief financial officer

A. I
B. III.
C. II.
D. IV.

Answer: C

NEW QUESTION # 61
According to IIA guidance, which of the following is necessary for internal auditors to comply with the requirements for proficiency?
1. Sufficient consideration of current activities, trends, and emerging issues to effectively carry out their professional responsibilities.
2. Ability to provide relevant advice and recommendations to management and the board.
3. Understanding of key IT risks and controls and the ability to identify fraud using technology-based audit techniques.
4. Knowledge, skills, and other competencies necessary to perform individual responsibilities during the engagement.

A. 1, 2, and 3 only.
B. 1, 2, and 4 only.
C. 2, 3. and 4 only
D. 1 and 4 only.

Answer: B

Explanation:
The requirements for proficiency, according to the IIA guidance, include sufficient consideration of current activities, trends, and emerging issues (1), providing relevant advice and recommendations to management and the board (2), and possessing the necessary knowledge, skills, and other competencies for their responsibilities during engagements (4). These elements ensure that internal auditors are well-prepared and effective in their roles.References: IIA's International Standards for the Professional Practice of Internal Auditing

NEW QUESTION # 62
Prior to commencing a financial compliance engagement, the engagement supervisor reads the business plan for the finance department and meets informally with the director to learn more about any key issues. Which of the following competencies is the engagement supervisor demonstrating?

A. The ability to inspire trust
B. The ability to display courage
C. The ability to communicate effectively
D. The ability to understand the needs of stakeholders

Answer: D

Explanation:
The engagement supervisor is demonstrating the ability to understand the needs of stakeholders. By reading the business plan and meeting informally with the finance director, the supervisor is actively gathering information about the department's goals, challenges, and issues, which is crucial for aligning the audit objectives with the stakeholders' expectations and ensuring the engagement adds value.References: Institute of Internal Auditors (IIA) - Core Competencies for Today's Internal Auditor

NEW QUESTION # 63
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