IIA-CIA-Part1 Exam Dumps | What is the primary reason for establishing a continuing professional development program within an organization's

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Question 45/373

What is the primary reason for establishing a continuing professional development program within an organization's internal audit activity?

A. To ensure all internal audit responsibilities can be met

B. To ensure all audit staff members are capable of performing a quality self-assessment.

C. To ensure that each auditor maintains responsibility for his own professional development.

D. To attract the best and most talented candidates in the profession

Question List (373q): Question 1: The collaborating style for conflict resolution, where the p...; Question 2: Which of the following statements best represents the due pr...; Question 3: Which of the following documents are internal auditors most ...; Question 4: In the COSO internal control framework, which of the followi...; Question 5: According to IIA guidance, which of the following statements...; Question 6: According to HA guidance, if an internal auditor suspects fr...; Question 7: A large commercial bank was fined by regulators for fraudule...; Question 8: Which of the following would be considered an indicator that...; Question 9: An internal auditor assessed that the risk of steel theft at...; Question 10: According to IIA guidance, which of the following statements...; Question 11: Which of the following is an appropriate role for the intern...; Question 12: Which of the following parties would be responsible for ongo...; Question 13: Which of the following should a general internal auditor be ...; Question 14: Operational management in the IT department has developed ke...; Question 15: A newly appointed chief audit executive (CAE) started analyz...; Question 16: Which of the following processes does the board manage to en...; Question 17: In its five years of existence, an internal audit activity c...; Question 18: The organization's internal audit charter was last updated s...; Question 19: In the context of an internal control framework, organizatio...; Question 20: It is important for the chief audit executive to consider th...; Question 21: Which of the following is an example of corruption?...; Question 22: Which of the following statements is true regarding occupati...; Question 23: Senior management asks the chief audit executive to review t...; Question 24: To encourage internal audit objectivity, which of the follow...; Question 25: Which of the following specifications in an internal audit c...; Question 26: The accounting department asked the chief audit executive (C...; Question 27: Which of the following is the primary engagement responsibil...; Question 28: To comply with the proficiency standard which of the followi...; Question 29: According to IIA guidance, which of the following best descr...; Question 30: During a review of the procurement function, an internal aud...; Question 31: Which type of engagement requires that the client agrees wit...; Question 32: The chief audit executive (CAE) planned an in-person group t...; Question 33: During an assurance engagement the internal audit team disco...; Question 34: An organization allows the same individual to physically acc...; Question 35: Which level of corporate social responsibility does whistleb...; Question 36: A chief audit executive (CAE) is currently employed at a com...; Question 37: A subsidiary of the organization was preparing for an initia...; Question 38: Which of the following is true regarding internal audit role...; Question 39: Which of the following disclosures must the chief audit exec...; Question 40: Which of the following is the first step in the process of i...; Question 41: Guidelines need to be set for various levels of suspected fr...; Question 42: The chief audit executive (CAE) has decided to outsource an ...; Question 43: Which of the following is an area that an organization would...; Question 44: A newly hired chief audit executive is reviewing available d...; Question 45: What is the primary reason for establishing a continuing pro...; Question 46: According to IIA guidance, which of the following activities...; Question 47: Which of the following statements is most accurate with resp...; Question 48: Anew internal auditor suspects fraud is taking place. Which ...; Question 49: Which of the following is an example of the chief audit exec...; Question 50: The accounting department asked the chief audit executive (C...; Question 51: When beginning an engagement to assess the effectiveness of ...; Question 52: An accounts payable clerk has recently transferred Into the ...; Question 53: Management authorizes internal audit only to view production...; Question 54: Which of the following threatens internal audit objectivity'...; Question 55: An internal auditor notes that inventory counts are conducte...; Question 56: Regarding assurance and consulting services provided by the ...; Question 57: Regarding the chief audit executive (CAE). which ot the foll...; Question 58: Which of the following statements best describes a functiona...; Question 59: Which of the following statements is true regarding corporat...; Question 60: Which statement accurately describes the authority of the in...; Question 61: When taken by a chief audit executive, which of the followin...; Question 62: Which of the following offers the best evidence that the int...; Question 63: An organization sells products through distributors. The org...; Question 64: While conducting an engagement in the procurement department...; Question 65: Which of the following scenarios would most significantly re...; Question 66: In which of the following situations has the internal audito...; Question 67: According to IIA guidance, which of the following is true of...; Question 68: The same internal auditor has audited the regional purchasin...; Question 69: An internal auditor was offered expensive tickets to a sport...; Question 70: Which of the following would be an important aspect of an in...; Question 71: Which of the following situations undermines the independenc...; Question 72: Which of the following preventative controls would be most e...; Question 73: The head of human resources notified the internal audit acti...; Question 74: An automobile manufacturer will become one of the first in t...; Question 75: Which of the following actions would best help the internal ...; Question 76: An IT contractor applied for an internal audit position at a...; Question 77: One of the essential skills for a head of internal audit is ...; Question 78: Which of the following statements is true regarding external...; Question 79: Which of the following resources would be most effective for...; Question 80: When the chief audit executive Is responsible for risk manag...; Question 81: Which of the following statements is true regarding control ...; Question 82: Which of the following survey questions would be most effect...; Question 83: Which of the following fraud prevention measures is most lik...; Question 84: After being assigned to an audit of the accounts payable pro...; Question 85: The internal audit activity is asked to provide consulting s...; Question 86: Which of the following actions should the organization's gov...; Question 87: According to The IIA's Code of Ethics, an internal auditor w...; Question 88: An internal auditor failed to identify transactions between ...; Question 89: Which of the following is the primary benefit of an effectiv...; Question 90: Instead of leaving its capital in a bank account with a low ...; Question 91: During an audit of a foreign subsidiary an internal audit te...; Question 92: Which of the following statements is most likely to be true ...; Question 93: Whch ol the following would show appropriate disclosure of n...; Question 94: An engagement supervisor obtains facilities maintenance repo...; Question 95: During fieldwork, an internal auditor located a significant ...; Question 96: Which of the following activities aligns with The IIA's Core...; Question 97: Which of the following engagement areas would allow the inte...; Question 98: Senior management and the board have expressed concerns abou...; Question 99: A manufacturing organization's chief audit executive (CAE) w...; Question 100: An organization opened its warehouse to sell written-off sur...; Question 101: Which of the following best demonstrates that the internal a...; Question 102: The board of a newly established organization was discussing...; Question 103: During an audit of company expenses, the internal auditor pe...; Question 104: According to IIA guidance, which of the following statements...; Question 105: Which requirement should the chief audit executive consider ...; Question 106: Which of the following actions would be most effective to he...; Question 107: Which of the following statements represents the most approp...; Question 108: Which of the following is the most appropriate reason for a ...; Question 109: Which of the following activities best ensures that internal...; Question 110: Which of the following would be a preventive control for hel...; Question 111: The internal audit activity is responsible for conducting fr...; Question 112: Which of the following is a primary responsibility of senior...; Question 113: Which of the following approaches will internal audit utiliz...; Question 114: Which of the following scenarios provides the most concernin...; Question 115: An internal auditor creates a professional development plan ...; Question 116: Which of the following actions is a chief audit executive mo...; Question 117: According to IIA guidance, the internal audit activity must ...; Question 118: During an assurance engagement, an internal auditor reviews ...; Question 119: An internal audit activity is taking steps to promote profes...; Question 120: During an assurance engagement internal auditors interview o...; Question 121: An engagement supervisor noted that an internal auditor's pe...; Question 122: Which of the following best demonstrates the application of ...; Question 123: An internal auditor in a busy internal audit activity review...; Question 124: The board requested the chief audit executive (CAE) to provi...; Question 125: Which of the following scenarios demonstrates nonconformance...; Question 126: Which of the following procedures will best help an internal...; Question 127: Which of the following best demonstrates the authority of th...; Question 128: To assure that the technical proficiency of internal auditor...; Question 129: Which of the following statements is true with regard to the...; Question 130: An internal audit of warehouse inventory revealed no materia...; Question 131: According to IIA guidance, which of the following conditions...; Question 132: The internal audit activity plans to audit a supplier qualit...; Question 133: The internal audit activity conducted an organization wide r...; Question 134: Which of the following is an example of a management control...; Question 135: Which of the following would provide the best support for in...; Question 136: How should the internal audit activity promote continuous im...; Question 137: During an assurance engagement an internal auditor discovere...; Question 138: Which statement is accurate regarding reporting on the quali...; Question 139: Due to unfavorable economic conditions management decided to...; Question 140: Which of the following describes an ongoing monitoring activ...; Question 141: A business unit manager was impressed by the competence of t...; Question 142: A chief audit executive assigned an internal auditor to perf...; Question 143: At a construction company, supervisors are entitled to bonus...; Question 144: Which action by senior management indicates to the internal ...; Question 145: An internal auditor is assessing the effectiveness of the or...; Question 146: What is an appropriate first step in an internal auditor's f...; Question 147: What is the primary reason a chief audit executive should de...; Question 148: A chief audit executive (CAE) identifies that the internal a...; Question 149: In which of the following scenarios would the internal audit...; Question 150: According to IIA guidance, which of the following actions be...; Question 151: According to MA guidance, which of the following is the most...; Question 152: Which of the following is the best way for an internal audit...; Question 153: Which of the following is an example of an impairment to an ...; Question 154: During a payroll audit, a staff internal auditor suspects th...; Question 155: The chief audit executive (CAE) annually develops a budget a...; Question 156: Which of the following is a consulting service the internal ...; Question 157: Which of the following would be considered a violation of Th...; Question 158: Which of the following best demonstrates conformance with th...; Question 159: Considering the concepts of organization wide risk managemen...; Question 160: According to NA guidance, which of the following actions by ...; Question 161: Which of the following statements is true regarding internal...; Question 162: Which of the following actions does a competency assessment ...; Question 163: According to the Standards, which of the following demonstra...; Question 164: A sales manager was recently bypassed for a promotion. He fe...; Question 165: Which of the following is an example of a directive control?...; Question 166: Which of the following engagements would be considered an ap...; Question 167: At what point in time can an organization conclude that the ...; Question 168: Which of the following types of fraud tests would be most ef...; Question 169: After the draft engagement report is issued, the manager of ...; Question 170: In which of the following scenarios is the internal auditor ...; Question 171: Which of the following is a strategic risk that internal aud...; Question 172: An internal auditor has documented several instances in whic...; Question 173: Which of the following is a way to demonstrate an individual...; Question 174: The chief audit executive of a large national retailer is re...; Question 175: Which of the following should an internal auditor take into ...; Question 176: What is the primary purpose of The IIA's Code of Ethics?...; Question 177: Which of the following is the internal audit activity expect...; Question 178: Further examination revealed that most differences resulted ...; Question 179: Which of the following statements describes the activities p...; Question 180: Which of the following statements would typically be include...; Question 181: Which of the following is the most effective way for interna...; Question 182: An internal auditor is reviewing employee travel expenses fr...; Question 183: Which of the following is most likely to impair the organiza...; Question 184: An internal audit team analyzed the organization's value-at-...; Question 185: A global manufacturing company has three regional offices. T...; Question 186: What is due professional care in internal audit? 4: Standard...; Question 187: The internal audit activity is performing an assessment of a...; Question 188: Which of the following is an indicator that an organization'...; Question 189: Which of the following statements relating to risk managemen...; Question 190: Which of the following is most important for an internal aud...; Question 191: The internal audit activity is asked to review the effective...; Question 192: Which of the following should be part of the internal audit ...; Question 193: Which should the internal auditor first consider when assess...; Question 194: Which of the following are considered root causes of fraud?...; Question 195: Nearing the completion of fieldwork, an internal auditor sha...; Question 196: An internal audit activity maintains a quality assurance and...; Question 197: Which of the following is an example of risk monitoring to e...; Question 198: Which of the following is a true statement regarding whistle...; Question 199: Which of the following is most accurate concerning corporate...; Question 200: For a high-risk observation, which is the best approach to f...; Question 201: When an organization purchases a derivative contract in the ...; Question 202: Management would like to self-assess the overall effectivene...; Question 203: Which of the following techniques should an internal auditor...; Question 204: Which of the following would be the most effective fraud pre...; Question 205: An accounts payable clerk who has access to the vendor maste...; Question 206: A whistle blower notified internal audit of a conflict of in...; Question 207: Which of the following best describes the internal audit act...; Question 208: Which of the following offers the feast evidence that the in...; Question 209: An internal audit activity uses a rotational program to recr...; Question 210: Which of the following actions best demonstrates an internal...; Question 211: The chief audit executive (CAE) of a large organization has ...; Question 212: Which of the following actions taken during an audit engagem...; Question 213: According to IIA guidance, which of the following best demon...; Question 214: An internal audit activity includes in its audit reports the...; Question 215: The internal auditor obtained large volumes of transaction h...; Question 216: Which of the following actions should the internal audit act...; Question 217: According to IIA guidance, which of the following corporate ...; Question 218: Which of the following statements demonstrates that internal...; Question 219: According to HA guidance, which of the following is true reg...; Question 220: Which of the following scenarios would cause a chief audit e...; Question 221: Which of the following best describes a proactive role for t...; Question 222: Which of the following statements is true regarding the inde...; Question 223: With regard to governance, which of the following is a board...; Question 224: Which of the following actions is the internal audit activit...; Question 225: An employee accepts cash payments from customers and does no...; Question 226: Which of the following scenarios would most likely impair th...; Question 227: An internal audit activity is performing a governance engage...; Question 228: Upon completion of an external quality assessment, which of ...; Question 229: Which aspect of an internal audit charter relates to the rep...; Question 230: According to IIA guidance, which of the following is the pri...; Question 231: A multinational organization has asked the internal audit ac...; Question 232: At a conference, an interna! auditor presented a new compute...; Question 233: A chief audit executive (CAE) is concerned that the internal...; Question 234: According to NA guidance, which of the following is true reg...; Question 235: According to IIA guidance, which of the following corporate ...; Question 236: Which of the following skills is most important for an inter...; Question 237: During a quality assessment of the internal audit activity a...; Question 238: Which of the following is an example of an entity-level cont...; Question 239: Which of the following best demonstrates the board of direct...; Question 240: What is the primary purpose of The IIA's Code of Ethics?...; Question 241: Which of the following factors is most important for interna...; Question 242: According to IIA guidance, which policy, established by the ...; Question 243: Which of the following situations would cause the greatest c...; Question 244: Which of the following should the internal audit activity es...; Question 245: Due to the increased operational responsibility of the CEO t...; Question 246: Which of the following statements is true regarding an organ...; Question 247: Which of the followIng would permit an internal audit activi...; Question 248: While auditing an organization's credit approval process, an...; Question 249: According to NA guidance, which of the following provides th...; Question 250: According to IIA guidance, who is ultimately responsible for...; Question 251: According to IIA guidance, which of the following statements...; Question 252: Which of the following is ultimately responsible for the con...; Question 253: Which of the following would the chief audit executive be re...; Question 254: The internal audit activity was denied access to expenditure...; Question 255: Which of the following would be the best choice for a contin...; Question 256: An organization's board of directors has decided that the in...; Question 257: Senior management purchased surveillance cameras and install...; Question 258: Which of the following is true about corporate social respon...; Question 259: Which of the following situations would best indicate to the...; Question 260: An internal auditor failed to identify transactions between ...; Question 261: Which of the following is a primary benefit of implementing ...; Question 262: Which of the following is true regarding risk analysis?...; Question 263: Which of the following would a chief audit executive most li...; Question 264: Which of the following best demonstrates organizational inde...; Question 265: Which of the following represents a deficiency in the contro...; Question 266: A chief audit executive ensures that the internal audit acti...; Question 267: What should be the first step for a newly hired chief audit ...; Question 268: Which of the following best describes a consulting engagemen...; Question 269: An external assessment of an organization's internal audit a...; Question 270: An engagement supervisor noticed that a newly hired internal...; Question 271: Which of the following would be considered a monitoring acti...; Question 272: According to MA guidance, which of the following statements ...; Question 273: During an audit engagement of a large retail store, internal...; Question 274: Which of the following is an example of computer forensic au...; Question 275: Which of the following practices is generally most effective...; Question 276: In a small company with a small budget, the board and senior...; Question 277: Which of the following most accurately describes the role of...; Question 278: The chief audit executive (CAE) has assigned an internal aud...; Question 279: According to NA guidance which of the following should be do...; Question 280: The largest risks facing an organization should be mitigated...; Question 281: According to IIA guidance, which of the following statements...; Question 282: Which of the following statements is true regarding manageme...; Question 283: An investment advisory firm purchased professional liability...; Question 284: An internal auditor assessed the controls within his organiz...; Question 285: Which of the following would be considered an impairment to ...; Question 286: Which of the following statements is true regarding the role...; Question 287: Which of the following is an indicator of ineffective third-...; Question 288: An internal audit team was assigned to review the organizati...; Question 289: Which of the following indicates an appropriate disclosure o...; Question 290: When dealing with various stakeholders which of the followin...; Question 291: Which of the following scenarios best demonstrates the appli...; Question 292: Which of the following items related to the quality assuranc...; Question 293: The chief audit executive (CAE) has hired a new internal aud...; Question 294: Which of the following describes a responsibility of operati...; Question 295: Which competency is required of all staff internal auditors ...; Question 296: An auditor for a large wholesaler is evaluating the controls...; Question 297: Which of the following best demonstrates organizational inde...; Question 298: According to MA guidance, which of the following statements ...; Question 299: Which of the following best illustrates the principle of due...; Question 300: When performing an audit of the risk management process an a...; Question 301: An internal auditor is reviewing the results of an employee ...; Question 302: Which of the following would be included in quality assuranc...; Question 303: During the closing meeting of a procurement audit, the busin...; Question 304: According to IIA guidance, which of the following threats to...; Question 305: A third-party provider's questionable labor practices have e...; Question 306: Senior management has requested that the internal audit acti...; Question 307: Which of the following tools would be most useful to an inte...; Question 308: Which of the following statements is true regarding control ...; Question 309: Which of the following is the best reason why the engagement...; Question 310: Which of the following statements is true regarding the disc...; Question 311: Which of the following is a legitimate requirement for an in...; Question 312: An internal auditor has completed an assurance engagement Wh...; Question 313: Which of the following activities would breach the principle...; Question 314: Following a quality assurance review of a small internal aud...; Question 315: Which of the following best describes the board's role in es...; Question 316: According to IIA guidance, which of the following statements...; Question 317: According to IIA guidance which of the following correctly d...; Question 318: A newly appointed chief audit executive (CAE) is tasked with...; Question 319: Which of the following documents most directly describes the...; Question 320: What is the ultimate goal of establishing a robust risk mana...; Question 321: An audit engagement required that an internal auditor, using...; Question 322: Which of the following activities should the chief audit exe...; Question 323: An internal audit activity is using the auditing-by-element ...; Question 324: To meet the resource requirements of this year's internal au...; Question 325: According to IIA guidance, which of the following would be i...; Question 326: An internal auditor is reviewing employee travel expenses fr...; Question 327: Which of the following situations is most likely to prompt t...; Question 328: According to IIA guidance, which of the following statements...; Question 329: Which of the following demonstrates that the internal audit ...; Question 330: According to IIA guidance, which of the following is most cr...; Question 331: If an internal auditor suspects fraud during an engagement w...; Question 332: After the final audit report was issued, the engagement supe...; Question 333: Which of the following is an example of a risk avoidance str...; Question 334: An organization's fraud policies and procedures dictate that...; Question 335: Which of the following statements is true regarding how the ...; Question 336: According to IIA guidance, which of the following best descr...; Question 337: An internal auditor is assessing fraud risks and creating a ...; Question 338: Which of the following statements is the most appropriate ex...; Question 339: According to MA guidance, which of the following is an appro...; Question 340: Management assessed the organization's risk of expanding ope...; Question 341: Which of the following is true about a system of internal co...; Question 342: A senior executive at a government-owned organization receiv...; Question 343: Which of the following is considered to be a threat to the i...; Question 344: The board of directors of a global organization has found an...; Question 345: In an assurance engagement focused on the adequacy of organi...; Question 346: The internal audit activity audited an organization's risk m...; Question 347: An organization's senior management team is awarding substan...; Question 348: Which of the following accurately describes the concept of i...; Question 349: Which of the following is a greater consideration for intern...; Question 350: According to the 11A Code of Ethics, which of the following ...; Question 351: Which of the following statements best demonstrates applicat...; Question 352: In which of the following ways can a chief audit executive d...; Question 353: During a complex financial compliance engagement, a senior i...; Question 354: A manufacturer of power tools is experiencing regular fluctu...; Question 355: Which of the following statements is true regarding reportin...; Question 356: Which type(s) of assessments in an internal audit activity's...; Question 357: Which of the following strategies would be the most effectiv...; Question 358: Which documents would help a forensic auditor identify insta...; Question 359: To comply with the proficiency standard, which of the follow...; Question 360: Which of the following should play a leading role in oversee...; Question 361: Which of the following process weaknesses is most likely to ...; Question 362: Which of the following is true with regard to an organizatio...; Question 363: The audit committee chair requested that the chief audit exe...; Question 364: An internal auditor discovered fraud while performing an aud...; Question 365: To achieve conformance with the Standards, the chief audit e...; Question 366: According to IIA guidance, which of the following is ultimat...; Question 367: Which of the following options describes the reason that con...; 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