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IIA IIA-CIA-Part1 Exam Dumps - Actual Questions Answers

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IIA-CIA-Part1 Questions and Answers

Question # 1

Which of the following would be considered an impairment to an internal auditor's objectivity when performing a review of the organization's procurement function'?

A.

The internal auditor worked on the implementation of the accounting system within the organization before joining the internal audit activity last year

B.

The internal auditor is part of a multidisciplinary team tasked to assist with a new project implementation checklist within the organization

C.

The internal auditor worked as a sourcing specialist before joining the internal audit activity last year

D.

The internal auditor participates in a cross-departmental team for information and data security within the organization

Question # 2

Upon completion of an external quality assessment, which of the following would the chief audit executive be required to report to the board?

A.

The total time spent to accomplish the external assessment

B.

The detailed evaluation results of the external assessment

C.

The competency and independence of the external assessment team

D.

The timetable and schedule of the next external assessment

Question # 3

Which of the following fraud schemes is often an off-book fraud*?

A.

Payroll fraud

B.

Disbursement fraud

C.

Corruption

D.

Information misrepresentation

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