2025 LATEST DOWNLOAD IIA-CIA-PART1 DEMO | 100% FREE ESSENTIALS OF INTERNAL AUDITING EXAM FEE

2025 Latest Download IIA-CIA-Part1 Demo | 100% Free Essentials of Internal Auditing Exam Fee

2025 Latest Download IIA-CIA-Part1 Demo | 100% Free Essentials of Internal Auditing Exam Fee

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Passing the IIA-CIA-Part1 exam is a significant achievement for internal auditors, as it demonstrates their knowledge and expertise in the field. Essentials of Internal Auditing certification is also a valuable asset for professionals seeking career advancement or increased earning potential. Additionally, the IIA-CIA-Part1 Certification is a prerequisite for the IIA's Certified Internal Auditor (CIA) designation, which is globally recognized as the standard for excellence in internal auditing.

IIA Essentials of Internal Auditing Sample Questions (Q218-Q223):

NEW QUESTION # 218
According to the COSO Enterprise Risk Management - Integrated Framework, which of the following statements is true regarding the role of risk appetite in an organization?

  • A. A high risk appetite may limit capital investment in high risk areas.
  • B. Risk appetite reflects the organization's risk philosophy and influences its operating style.
  • C. Risk appetite is often best measured in the same units as its related objective.
  • D. Risk appetite is determined in part by how an entity allocates its resources.

Answer: B

Explanation:
Section: Volume D
Explanation/Reference:


NEW QUESTION # 219
Which of the following is an example of a detective control?

  • A. Confirmation with suppliers and vendors.
  • B. Auto-correct software functionality.
  • C. Safety instructions.
  • D. Automatic shut-off valve.

Answer: A


NEW QUESTION # 220
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?

  • A. Board of directors.
  • B. Internal audit activity.
  • C. All employees.
  • D. Senior management

Answer: D

Explanation:
According to IIA guidance, senior management is ultimately responsible for ensuring that the internal control system of an organization's social responsibility program is effective. This responsibility stems from management's role in establishing and maintaining a system of internal controls that supports the achievement of organizational objectives, including those related to social responsibility.References: IIA's guidance on governance, which places responsibility for the effectiveness of internal controls primarily on senior management.


NEW QUESTION # 221
Which of the following actions would be a violation of the IIA Code of Ethics?

  • A. Reporting information that could be damaging to the organization, at the request of a court of law.
  • B. Declining an audit engagement for which the auditor does not have the necessary experience or training.
  • C. Excluding an issue in the final audit report after management has resolved the issue.
  • D. Failing to return a free promotional pen to a vendor related to the audit activity.

Answer: C

Explanation:
Section: Volume D
Explanation


NEW QUESTION # 222
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?

  • A. Periodic inventories of kiln-dried wood at the organization's warehouse.
  • B. A pre-award financial capacity analysis of suppliers.
  • C. An automated computer report, organized by supplier, of any invoices for the same amount.
  • D. The periodic rotation of procurement officers' assignments to supplier accounts.

Answer: D

Explanation:
Section: Volume E


NEW QUESTION # 223
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