Printable PDFCertified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control: IIA-CIA-PART1
Vendor: IIA
Certifications: Certified Internal
Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
Exam Code: IIA-CIA-PART1
Total Questions: 566 Q&As
Last Updated: Aug 07, 2022
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IIA-CIA-PART1 Online Practice Questions and Answers
Which of the following would be an appropriate outcome of a quality assurance and improvement program in an internal audit activity?
1.
Modification of resources.
2.
Corrections to procedures.
3.
Changes in processes.
4.
Implementation of new technology.
A. 2 and 4 only
B. 3 and 4 only
C. 1, 2, and 3 only
D. 1, 2, 3, and 4
An organization has developed a model to determine the most profitable rate of production. The organization varies the cost of labor in the model to determine how much the changes affect the optimal production level. Which type of analysis does this scenario demonstrate?
A. Forecast.
B. Sensitivity.
C. Critical path.
D. Decision.
The audit committee is concerned that the small size of the internal audit activity (IAA) makes it impractical to achieve full conformance with the Standards. To address this concern, which of the following actions is most appropriate for the CAE to take?
A. The CAE should agree with the audit committee and implement only those standards appropriate to the size of the IAA.
B. The CAE should request the audit committee to review the Standards to identify specifically which are creating the greatest concern.
C. The CAE should seek sufficient funding to increase audit resources to meet the minimum requirements of the Standards.
D. The CAE should explain that conformance with the Standards is essential and not dependent upon the size of the IAA.
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