IIA-CIA-Part1 Exam Questions Tutorials

Compare vendor addresses to employee addresses.

Match cancelled checks to invoices.

Search for duplicate payment amounts.

Check employee bank records against invoice amounts.

As internal control is part of risk management, the internal audit role in risk management implies reduced emphasis on internal control.

Internal audit can blur the distinction between the second and the third lines as long as value is added.

Internal audit cannot rely on other assurance providers when opining on the effectiveness of risk management.

Internal audit should be aligned with first- and second-line functions through effective communication, cooperation, and collaboration.

This situation does not necessitate any action related to the auditor's objectivity.

The auditor should decline to perform the audit because personal conflicts of interest are likely.

The auditor must disclose to the chief audit executive that this situation may impair her objectivity.

The auditor can provide only consulting services, not assurance.

The ability to inspire trust

The ability to communicate effectively

The ability to display courage

The ability to understand the needs of stakeholders