LATEST IIA-CIA-PART1 EXAM PRACTICE & IIA-CIA-PART1 NEW BRAINDUMPS BOOK

Latest IIA-CIA-Part1 Exam Practice & IIA-CIA-Part1 New Braindumps Book

Latest IIA-CIA-Part1 Exam Practice & IIA-CIA-Part1 New Braindumps Book

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IIA Essentials of Internal Auditing Sample Questions (Q402-Q407):

NEW QUESTION # 402
Which of the following best describes the risk contained in an initial public offering for a new stock?

  • A. Residual risk
  • B. Underlying risk
  • C. Net risk
  • D. Inherent risk

Answer: D


NEW QUESTION # 403
Regarding assurance and consulting services provided by the internal audit activity which of the following statements is correct?

  • A. The assurance engagement process ends with reporting
  • B. The nature and scope of an assurance engagement are subject to agreement with management of the area under review
  • C. Both assurance services and consulting services can be focused on controls or performance or both
  • D. The nature and scope of a consulting engagement are determined by the internal audit activity based on its risk assessment

Answer: A


NEW QUESTION # 404
Which of the following actions by a chief audit executive is most likely to prevent exaggerated sales reports by division management?
I.Hire a new internal auditor who has fraud investigation credentials.
II.
Assist the controller in developing and monitoring a series of business process indicators which are historically correlated with, but independent of, sales.
III.
Announce a series of internal audit engagements focusing on compliance with corporate sales-reporting policies.
IV.
Ask the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting.

  • A. I and II only.
  • B. I, II, III, and IV.
  • C. II and III only.
  • D. III and IV only.

Answer: D


NEW QUESTION # 405
An internal auditor is updating the risk register for risks identified during a recent organizational risk assessment. According to the Standards, which of the following would the auditor include in the risk register?

  • A. Mitigating controls implemented by the engagement supervisor
  • B. Project manager planned hours versus time spent for all prior year projects
  • C. Discussions with senior management relating to a new revenue stream.
  • D. Management's acceptance of inadequate controls for cybersecurity risk.

Answer: D


NEW QUESTION # 406
Which is the least effective form of risk management?

  • A. Systems-based detective control.
  • B. Systems-based preventive control.
  • C. People-based preventive control.
  • D. People-based detective control.

Answer: D

Explanation:
Section: Volume A


NEW QUESTION # 407
......

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