-CIA-Part1 Certification Exam Questions with AI Explanations

When reviewing management reports to the board of directors, the internal audit activity should:

Answer(s): A

The internal audit activity's role in the risk assessment and management processes of an organization is determined by the:

Answer(s): A

Which of the following best contributes to the effectiveness of the internal audit activity in an organization?

Answer(s): A

During a review of data center physical security and environmental controls, an auditor should ensure that:

Visitors are accompanied by authorized personnel at all times.
II. Only developers and operators have access to the data center.
III. Fire suppression equipment is tested periodically.
IV. Fire and water detectors have been installed.
I and IIIonly
II and IVonly
I,III,and IVonly
II,III,and IVonly

Answer(s): C

To enhance the independence of both the internal and external audit functions, audit committees should be composed of:

A rotating subcommittee of the board of directors or its equivalent.
A combination of external members of the board of directors and company officers.
Members from all important constituencies,specifically including representatives from banking,labor,regulatory agencies,shareholders,and officers.
Only external members of the board of directors or other similar oversight committees.

Answer(s): D

IIA CIA Part 1 - Essentials of Internal Auditing IIA-CIA-Part1 Dumps in PDF