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BraindumpsPass is a site that provide the exam materials to the people who want to take the exam. and we can help the candidates to pass the exam effectively.r IIA Essentials of Internal Auditing Sample Questions (Q166-Q171):r NEW QUESTION # 166 According to IIA guidance, which of the following must internal auditors consider to conform with the requirements for due professional care during a consulting engagement?The cost of the engagement, as it pertains to audit time and expenses in relation to the potential benefits.The needs and expectation of clients, including the nature, timing, and communication of engagement results.The application of technology-based audit and other data analysis techniques, where appropriate.The relative complexity and extent of work needed to achieve the engagement's objectives.r A. 2,3,and 4r B. 1,2,and 3r C. 1,3,and 4r D. 1,2,and 4r Answer: Dr NEW QUESTION # 167 Which of the following components influences the risk consciousness of an organization's people and is the basis for all other components of enterprise risk management?r A. Objective setting.r B. Risk Assessment.r C. Internal Environment.r D. Information and Communication.r Answer: Cr NEW QUESTION # 168 Which of the following situations is most likely to prompt the internal audit activity to disclose its nonconformance with the Standards?r A. The internal audit activity committed to carrying out an audit of documentation on investment hedging, and a hedging expert was contracted to assist with the engagement.r B. A periodic quality self-assessment of the internal audit activity identified a number of improvement areas with regard to key performance indicators.r C. One of the organization's senior internal auditors owns a side business, though to date, no sales have been made to this business.r D. The annual internal audit plan includes performance audits of main business processes, but reviews of high-risk development projects were not considered.r Answer: Cr NEW QUESTION # 169 Which of the following relates to the concept of due professional care?r A. An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.r B. The internal audit resource plan is only approved by the chief financial officer.r C. An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.r D. The appointment of the chief audit executive is ratified by the board.r Answer: Cr NEW QUESTION # 170 To promote a positive image within an organization, a chief audit executive (CAE) adjusted the audit plan to focus on assurance engagements that highlighted potential costs to be saved. Negative observations were to be omitted from engagement final communications. Which action taken by the CAE would be considered a violation of the Standards?I.The focus of the audit function was changed without modifying the audit charter or notifying the audit committee.II.Negative observations were omitted from the engagement final communications.III.Cost savings and recommendations were highlighted in the engagement final communications.r A. II only.r B. I and II only.r C. I and III only.r D. I, II, and III.r Answer: Br NEW QUESTION # 171......r They struggle to find the right platform to get actual Essentials of Internal Auditing (IIA-CIA-Part1) exam questions and achieve their goals. BraindumpsPass has made the product after seeing the students struggle to solve their issues and help them pass the IIA-CIA-Part1 certification exam on the first try. 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