Free IIA-CIA-Part1 Exam Dumps

Which of the following best demonstrates the authority of the internal audit activity?

Correct Answer:C

According to The IIA's Code of Ethics, which of the following statements is true?

A. When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
B. When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
C. When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.
D. When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.

Correct Answer:C

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

Correct Answer:C

Which of the following is not an objective of internal control?

Correct Answer:D

Which of the following control activities is the most effective to ensure users' levels of access are appropriate for their current roles?

A. The human resources department generates a monthly list of terminated and transferred employees and requests IT to update the user access as required.
B. Standardized user access profiles are developed and the appropriate access profiles are automatically assigned to new or transferred employees.
C. System administrator rights are assigned to one user in each department who can update user access of terminated or transferred employees immediately.
D. Department managers are required to perform periodic user access reviews of relevant systems and applications.

Correct Answer:D