CompTIA
Checkpoint
ISC
HP
Dell
EC-Council
EXIN
Fortinet
ITIL®
Juniper
PMI
Microsoft
VMware
Avaya
Google
Salesforce
Amazon
Palo Alto Networks
Certiport
ISC2
All Vendors
  2. Home
  3. Exams
  4. IIA
  5. IIA-CIA-Part1

Free IIA-CIA-Part1 Exam Braindumps (page: 13)

Page 12 of 142
PDF with 1068 Questions
View Related Case Study

A code of business conduct provides?

  1. A fraud avoidance plan that does not explicitly describe punishments for violations.
  2. A passive method of fraud deterrence.
  3. A program to anonymously report irregularities to authorities.
  4. An alternative to "tone at the top" programs.

Answer(s): B



View Related Case Study

Fraud is most frequently detected by:

  1. Following up on tips from employees or citizens.
  2. Following up on analytical review of high-risk areas.
  3. Performing periodic reconciliations over cash and other assets.
  4. Performing unannounced audits or reviews of programs or departments.

Answer(s): A



View Related Case Study

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:

  1. Maintained an independent mental attitude and is therefore objective.
  2. Has subordinated professional judgment,and objectivity is therefore impaired.
  3. Does not have objectivity since the auditor recently transferred from the engineering department.
  4. Does not have independent organizational status since the auditor recently transferred from the engineering department.

Answer(s): C



View Related Case Study

A charitable organization provides substantial grants for important medical research. Assuming marginal controls are in place, which of the following possible frauds or misuses of organization assets should be considered the area of greatest risk?

  1. Senior executives are using company travel and entertainment funds for activities that might be considered questionable.
  2. Purchases of office supplies are made from fictitious vendors.
  3. Grants are made to organizations associated with senior executives.
  4. A payroll clerk has added a fictitious employee.

Answer(s): C






Post your Comments and Discuss IIA IIA-CIA-Part1 exam with other Community members:

IIA-CIA-Part1 Exam Discussions & Posts