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Exam Code: IIA-CIA-Part1
Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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IIA-CIA-Part1 Real Dumps Total Q&A: 566 Questions and Answers
Last Update: 11-01,2015
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NO.1 Which of the following should be the primary objective of an audit of an entity's business continuity plan? A. Cost of testing and updating the plan. B. Delegation of responsibilities for the plan. C. Relationship of the plan to risk exposures. D. Efficiency of the planning procedures. Answer: C IIA Exam Tests IIA-CIA-Part1 exam dumps IIA-CIA-Part1 test answers NO.2 Which of the following factors affects the control risk of a company? A. Potential problems like technological obsolescence. B. Unusual pressures on management. C. Complex accounts that require expert valuations. D. Segregation of duties. Answer: D IIA dumps torrent IIA-CIA-Part1 questions IIA-CIA-Part1 Real Questions IIA-CIA-Part1 pdf IIA-CIA-Part1 Dumps PDF IIA-CIA-Part1 test NO.3 Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility? A. Observation of the facility during operations. B. Questioning of facility management,including the facility safety officer. C. Analysis of facility operating reports,focusing on instances when breakdowns occurred. D. Review of records involving safety violations,filed by facility production employees. Answer: A IIA Exam Cram IIA-CIA-Part1 pdf IIA-CIA-Part1 IIA-CIA-Part1 test NO.4 A retail sales company has discontinued a product that normally sold for $100. During the first month of a sale of the product,a 20 percent discount was given. Later that sale price was reduced by an additional 40 percent. What was the overall discount from the original selling price? A. 60 percent. B. 52 percent. C. 48 percent. D. 30 percent. Answer: B IIA IIA-CIA-Part1 exam dumps IIA-CIA-Part1 test IIA-CIA-Part1 Exam Tests NO.5 According to IIA guidance,which of the following is the most likely obstacle to undertaking a quality assurance and improvement program by the internal audit activity? A. The size of internal audit department under review. B. The time commitment to complete. C. The lack of independence and objectivity. D. The inability to adequately fund the program. Answer: D IIA Practice Exam IIA-CIA-Part1 exam IIA-CIA-Part1 Exam Dumps IIA-CIA-Part1 Test Questions IIA-CIA-Part1 NO.6 After several years in the engineering department,an engineer was transferred to the internal audit department. One month later,the new auditor was assigned to an assurance engagement for the engineering department. When the auditor's former engineering supervisor suggested a change in the sample selection method,the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation,the auditor: A. Maintained an independent mental attitude and is therefore objective. B. Has subordinated professional judgment,and objectivity is therefore impaired. C. Does not have objectivity since the auditor recently transferred from the engineering department. D. Does not have independent organizational status since the auditor recently transferred from the engineering department. Answer: C IIA VCE Dumps IIA-CIA-Part1 demo IIA-CIA-Part1 IIA-CIA-Part1 certification training IIA-CIA-Part1 demo NO.7 When using a risk assessment model to develop audit plans,it is essential that the chief audit executive take into accountthe: A. Results of the last audit. B. Planned visits by the external auditors during the upcoming year. C. Recent or expected changes in management direction and objectives. D. Dates of future board meetings. Answer: C IIA exam IIA-CIA-Part1 exam dumps IIA-CIA-Part1 certification training IIA-CIA-Part1 practice test IIA-CIA-Part1 Training online NO.8 According to IIA guidance,which of the following statements about working papers is false? A. They assist in the implementation of recommendations. B. They provide support for communication to third parties. C. They demonstrate compliance with auditing standards. D. They contribute to development of the internal audit staff. Answer: A IIA demo IIA-CIA-Part1 dumps IIA-CIA-Part1 certification training
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