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


IIA-CIA-Part1 practice test questions answers

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IIA-CIA-Part1 Questions and Answers

Question # 1

Which of the following organizational practices is likely to be a part of a corporate social responsibility program?

A.

A mining company practices backfilling and planting trees after mining within an area.

B.

A construction company ensures that its workers are paid at the regulated minimum wage.

C.

A foods manufacturer sources cheap raw materials to generate higher profits for distribution to its employees.

D.

A bank listed on the national stock exchange consistently pays dividends to its shareholders.

Question # 2

Which of the following Code of Ethics principles specifically requires internal auditors to disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review?

A.

Confidentiality.

B.

Transparency.

C.

Integrity.

D.

Objectivity.

Question # 3

An organization allows the same individuals to physical access inventory and purchase new assets when supplies are depleted. Which of the following would best help the organization manage the risk of fraud?

A.

Accounting personnel should regularly perform reconciliation between invoices and purchase orders

B.

Accounting personnel should conduct a periodic inventory count and reconcile inventory movements

C.

internal auditors should review Vie frequency and volume of purchased assets to detect trends in the inventory levels

D.

Management should established a policy requiring new inventory asset purchases to be made on serialized order forms with copies retained

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