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IIA IIA-CIA-Part1 Exam Dumps - Actual Questions Answers

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IIA-CIA-Part1 Questions and Answers

Question # 1

Which of the following statements is true regarding occupational fraud?

A.

An employee who diverts the organization's purchases for personal use is demonstrating asset misappropriation

B.

An employee who intentionally omits negative information in the financial statement disclosures is demonstrating an example of corruption

C.

An employee who made an error in estimating losses may have committed fraud even if the error was not intentional

D.

An employee who creates a denial of service in the organization’s computer systems is committing asset misappropriation

Question # 2

When would on-the-job training be more effective?

A.

When participants already have a certain degree of experience and knowledge.

B.

When it makes up the largest part of the training budget.

C.

When it includes ongoing feedback and coaching from experienced team members.

D.

When it is standardized for the whole entire staff.

Question # 3

Which of the following is the best example of an ongoing independent monitoring activity?

A.

Management quality assurance activities

B.

Internal audit fraud prevention and detection activities

C.

Management and supervisory activities

D.

External audit quality assurance activities

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