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Exam Code: IIA-CIA-Part1Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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IIA-CIA-Part1 Training online Total Q&A: 566 Questions and Answers
Last Update: 2016-08-07
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Exam Code: IIA-CIA-Part2Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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IIA-CIA-Part2 Latest Dumps Total Q&A: 508 Questions and Answers
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NO.1 Which of the following factors affects the control risk of a company?
A. Complex accounts that require expert valuations.
B. Potential problems like technological obsolescence.
C. Unusual pressures on management.
D. Segregation of duties.
Answer: D
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NO.2 In publicly held companies,management often requires the internal audit activity's involvement
with quarterly financial statements that are made public and used internally. Which of the following
is generally not a reason for such involvement?
A. Management may be concerned about its reputation in the financial markets.
B. Management may be concerned about potential penalties that could occur if quarterly financial
statements are misstated.
C. Management may perceive that having quarterly financial information examined by the internal
auditors enhances its value for internal decision making.
D. The Standards state that internal auditors should be involved with reviewing quarterly financial
statements.
Answer: D
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