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Duration, language, and format of IIA-CIA-Part1 Exam
- Format: Multiple choices, multiple answers
- Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
- Number of Questions: 125
- Passing score: 600
- Length of examination: 150 mins
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IIA Essentials of Internal Auditing Sample Questions (Q196-Q201):
NEW QUESTION # 196
According to IIA guidance, which of the following risk management process evaluation findings would the internal audit activity consider most effective?
- A. Risk management processes are monitored through an annual assessment.
- B. Relevant risk information is captured and communicated in a periodic manner to management.
- C. Strategic risks with low residual values are continuously monitored.
- D. Risk responses align with the organization's risk appetite.
NEW QUESTION # 197
According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?
The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.
The needs and expectation of clients, including the nature, timing, and communication of engagement results.
The application of technology-based audit and other data analysis techniques, where appropriate.
The relative complexity and extent of work needed to achieve the engagement's objectives.
- A. 1,3,and 4
- B. 1,2,and 3
- C. 2,3,and 4
- D. 1,2,and 4
NEW QUESTION # 198
The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently. Which common characteristics of fraud will the practice and policy most likely reduce?
- A. Pressure or incentive.
- B. Opportunity.
- C. Commitment.
- D. Rationalization.
NEW QUESTION # 199
Which of the following procedures would provide the best evidence of the effectiveness of a credit-granting function?
- A. Review the trend in receivables write-offs.
- B. Observe the process.
- C. Ask the credit manager about the effectiveness of the function.
- D. Check for evidence of credit approval on a sample of customer orders.
NEW QUESTION # 200
The internal audit activity audited an organization's risk management function multiple times, and the recommendations that were made remain unaddressed by the head of risk management. Which of the following would be the next step for the internal audit activity?
- A. The chief audit executive (CAE) must discuss this matter with senior management and the board
- B. The internal audit activity should add value by implementing the recommendations on management's behalf.
- C. The CAE should determine which recommendations to implement based on the severity of the associated risks.
- D. The internal audit activity, led by the CAE. should assume responsibility for risk management function.
NEW QUESTION # 201
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