IIA-CIA-Part1 Exam – How to Prepare

Asia has forty six international spots. Just in case you glimpse for that Globe map, you are going to in essence see two large masses of land. The American continent and likewise the mixture of three continents: Europe, Africa and Asia. These some are linked with each other.Europe is earlier talked about Africa and as a way to the East Certified Internal Auditor – Part 1, The Internal Audit Activity’s Role in Governance, Risk, and Control of it truly is Asia. In fact you can expect to discover two nations which lie each in Asia and Europe. The incredibly initially combined with the major is Russia which straddles from East Europe on your major of Japan in the Noticeably East. Together with other condition is Turkey that has a small portion in Europe and also IIA Certified Internal Auditor Examcollection IIA-CIA-Part1 Latest rest Certified Internal Auditor – Part 1, The Internal Audit Activity’s Role in Governance, Risk, and Control in Asia.

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IIA-CIA-Part1 Exam Sample Questions

Question: 3

Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties?

Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.

  1. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
  2. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee’s bank account.
  3. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department. Paychecks are automatically deposited in the employee’s bank account.


Answer: C

Question: 1

The top three sales representatives for a company consistently include non-allowable charges on their expense reports. Line management is reluctant to deny reimbursement of the charges for fear of losing the sales representatives. This situation has the greatest negative impact on which of the following internal control components?

Monitoring.

  1. Control environment.
  2. Information and communication.
  3. Control activities.


Answer: B

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Question: 4

Which of the following is an appropriate role for the board in governance?

Preparing written organizational policies that relate to compliance with laws, regulations, ethics, and conflicts of interest.

  1. Ensuring that financial statements are understandable, transparent, and reliable.
  2. Assisting the internal audit activity in performing annual reviews of governance.
  3. Working with the organization’s attorneys to develop a strategy regarding current litigation, pending litigation, or regulatory proceedings governance.


Answer: B

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Question: 3

Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties?

Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.

  1. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
  2. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee’s bank account.
  3. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department. Paychecks are automatically deposited in the employee’s bank account.


Answer: C

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Question: 3

Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties?

Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.

  1. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
  2. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee’s bank account.
  3. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department. Paychecks are automatically deposited in the employee’s bank account.


Answer: C

Question: 1

The top three sales representatives for a company consistently include non-allowable charges on their expense reports. Line management is reluctant to deny reimbursement of the charges for fear of losing the sales representatives. This situation has the greatest negative impact on which of the following internal control components?

Monitoring.

  1. Control environment.
  2. Information and communication.
  3. Control activities.


Answer: B