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IIA-CIA-Part1 | Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control

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IIA-CIA-Part1 - Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control - braindump

Vendor IIA
Exam Number IIA-CIA-Part1
Exam Name Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control
Questions 565 Q & A
Recent Update November 8, 2018
Free PDF Download IIA-CIA-Part1 Brain Dump
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IIA-CIA-Part1 exam Dumps Source : Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control

Test Code : IIA-CIA-Part1
Test Name : Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control
Vendor Name : IIA
Q&A : 565 Real Questions

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IIA IIA Certified Internal Auditor

certified inner auditors exam now in Arabic | killexams.com Real Questions and Pass4sure dumps

Institute of inner Auditors (IAA), a world skilled affiliation of more than a hundred and fifty,000 members with international headquarters in US, has introduced Arabic to its record of world languages for skilled certification programmes.

For the first time ever, Arabic speakers will have the choice to take the licensed interior Auditors (CIA) certification examination in Arabic, said a statement from IAA.

The CIA designation is the simplest globally-permitted certification for inner auditors and remain the ordinary during which people show their typical competency and potential of inner auditing.

The tests, until now obtainable most effective in 16 languages, will presently even be performed in the Arabic language, it brought.

Abdulqader Obaid Ali, UAE IAA president, referred to, 'here's a landmark success for the Arab world. With the aid of all of the chapters in the place, we have been working on the Arabisation of the check for greater than a year now.'

'This new initiative will supply Arab auditing gurus superior entry to internationally recognised certification programmes to improve their advantage. As one body, the IIA chapters within the vicinity will also be facilitating the Arabised preparation fabric for candidates in the center East,' he noted. 

He said the initiative for Arabisation was taken via the UAE-IAA, with the assist of the IIA chapters in the vicinity.

This turned into officially signed at a meeting in Dubai within the presence of Kevin Rafiq, director for Institute relations & development of IIA international (US); Yousef Al Mobarak, president of IIA Saudi Arabia; Naji Fayyad, board member, IIA- Lebanon; Hassan Al Mulla, president, IIA-Qatar; Mohammed Al Musafir, board member, IIA- Oman and Dr Badawi Hamadein, CEO, IIA-Sudan.

Candidates completing the CIA programme are enriched with academic experience, information, and business equipment that can be applied immediately in any organization or company environment.

On the facet-lines of the settlement signing for Arabisation, UAE IAA additionally announced that the twelfth Annual Regional Gulf Audit convention this 12 months could be held from April three to five at the Atlantis resort, The Palm.

The symposium will consist of workshops, talks and presentations by means of invited foreign audio system, including officials of the IIA. The event is additionally an invaluable networking chance for internal audit practitioners within the area.-TradeArabia information carrier


IIA requires internal Auditors in any respect Public businesses | killexams.com Real Questions and Pass4sure dumps

The Institute of internal Auditors is urging the U.S. Securities and exchange fee to observe the instance of the big apple inventory trade and require all publicly-traded agencies to have an inner audit feature.

The SEC in July issued a 55-page idea free up proposing a set of revisions in audit committee disclosure requirements. each the agency and the general public enterprise Accounting Oversight Board had been working toward improving the assistance offered to buyers in regards to the audit committee’s tasks and activities.

In a letter responding to the SEC’s proposals, IIA president and CEO Richard F. Chambers pointed out the time turned into ripe to mandate an interior audit characteristic.

“The presence of a great interior audit characteristic makes an unequivocal observation in regards to the way a company’s leadership views robust and advantageous possibility management, internal manage, and governance,” he wrote. “When a publicly traded business doesn't have an internal audit characteristic, one need to ask: who's featuring the board (and notably, the audit committee) with unbiased and objective assurance and insight on how neatly risk and the mitigating controls are being managed?”

“[A]n unbiased, aim, and in a position internal audit function is basic and fundamental to helpful corporate governance,” Chambers brought.

The SEC’s proposals focus on the connection between the audit committee and the unbiased auditor nevertheless it additionally invited touch upon “different aspects of audit committee disclosures, reminiscent of these related to roles and responsibilities, audit committee qualifications, oversight of monetary reporting, or oversight of interior manage over monetary reporting.”

Chambers mentioned that greater than a decade in the past, the NYSE all started requiring groups listed on the trade to have an inner audit feature in location, upon or within the first year of record. NASDAQ, youngsters, has now not followed go well with.

“[W]e strongly agree with the time has come to formally respect the price of an inside audit characteristic for all publicly-listed businesses as a matter of simple respectable governance,” Chambers stated. Failing that, he talked about, groups that don’t have inner audit should be required to clarify their reasoning.


Liberia: 25 internal Auditors bear practising | killexams.com Real Questions and Pass4sure dumps

The inside Audit company with help from the United countries building software (UNDP) has begun a two-week training for 25 Senior interior Auditors.

The working towards is intended to put together inside Auditors for licensed assessments/programs that allows you to aid them get to the subsequent stage in their careers.

The 25 senior interior auditors are anticipated to take a seat the licensed inside Auditor (CIA) part One examination - internal Audit basics.

Internationally identified, the CIA practising will increase the knowledge, acumen, and leadership means of the personnel contributors and display IAA's powerful commitment to professionalism within the apply of inside auditing in executive.

speakme all through the hole the practicing, UNDP Deputy country Director for Programme Cleophas Torori observed the position of inside Auditors is vital to capability construction and guaranteeing integrity, transparency and accountability in government.

Mr. Torori pledged UNDP's commitment to assisting countrywide implementation given the position inside Auditors play in line Ministries, agencies and Commissions (MACs).

"capture this chance as a win-win circumstance chiefly for those of you who have also benefitted from the CIPS practising in procurement," Torori intimated.

The UNDP Deputy nation Director for program advised the beneficiaries to take potential of the undertaking with the intention to develop into skilled Auditors as they flow to better levels.

In remarks, the Director of Sectoral and Regional Planning on the Ministry of Finance and building Planning Sidiki Quisia recalled the function of internal Auditors in previous audits that have immensely contributed to superb effects and consciousness of the professional work verified through staff members.

Mr. Quisia highlighted the immediate and expeditious responses to queries with the aid of internal auditors which have confirmed their expert potential to operate their initiatives correctly and conveniently.

He also applauded the collaboration, coordination and partnership with UNDP and entreated the beneficiaries to take competencies of the chance to put together for future engagements as skilled auditors.

"Take this working towards critical to get to the subsequent stage. Your role as auditors has helped audit strategies in a good method" Mr. Quisia emphasized.

goal beneficiaries of the practising encompass sector administrators, audit directors and bosses. The pastime is being performed in collaboration with CIA Ghana and facilitated by means of an acclaimed coach with the CIA constitution in Ghana.

IAA staffers are being educated using CIA review manuals and application from the foreign governing body, the IIA bookshop which is powered by way of the inside Audit foundation. via New CIA observe tests, interior auditors will get exposure to the CIA examination layout with the IIA's follow exams after which the consultant will check the auditors' readiness to sit and circulate the part One examination.

they will even be drilled via a lot of impartial third events CIA exam assessment courses and a restricted number of pattern CIA exam questions (with answers) supplied through IIA to supply candidates an realizing of the forms of questions that usually seem on the examination.

it's expected that at the conclusion of the training, interior Auditors should be extra effective internationally diagnosed as gurus and most significantly, their consulting and assurance features in the Ministries, organizations and Commissions (MACs) should be greater respected.




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IIA-CIA-Part1 exam Dumps Source : Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control

Test Code : IIA-CIA-Part1
Test Name : Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control
Vendor Name : IIA
Q&A : 565 Real Questions

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Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control

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Office of Internal Audit and Investigations | killexams.com real questions and Pass4sure dumps

The Office of Internal Audit and Investigations (OIAI) is part of the International Federation of Red Cross and Red Crescent Societies (IFRC) secretariat. The OIAI is an independent function which oversees the effectiveness of the organization's risk management and internal control systems.

The purpose of the OIAI is established through its charter. The charter sets out OIAI's mission, mandate, authority and responsibilities. The OIAI`s mission is:

“to provide high quality audit services that gives management reasonable assurance on the effectiveness of the IFRC's internal control environment and to act as an agent for change by making recommendations for continual improvement, thus providing assurance and assistance to management and staff in the effective discharge of their responsibilities and the achievement of the IFRC’s mission and goals.”

The scope of OIAI covers all programmes, operations and activities of the IFRC.

Independence

The OIAI reports directly to the Secretary General of the IFRC and has operational independence in order to perform its function. Oversight of the OIAI is provided by an independent Audit and Risk Commission which forms part of IFRC governance, and which reports directly to the Governing Board.

Functions of the OIAI

The functions of OIAI include internal audit, investigations and coordination of external audits.

Internal Audit

The OIAI adopts the Institute of Internal Auditors' (IIA) definition of internal auditing:

"Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, (internal) control and governance processes."

Internal audits include reviews of IFRC entities, key processes, as well as information systems. Internal audits are performed either by the OIAI, or can be co-sourced or outsourced to an external service provider.

OIAI also provides guidance towards improving risk management practices throughout the organization.

Investigations

The IFRC established its in-house investigations function in the second half of 2015.  Investigations are performed in relation to allegations of fraud, misconduct or other wrongdoings that involve IFRC staff, fund or operations. A preventative element is included within the scope of the investigations function. This includes increasing the IFRC's fraud prevention awareness, and to promote a zero tolerance culture in relation to inappropriate behaviour. 

The IFRC's fraud and corruption prevention and control policy outlines the organization's approach, including the investigation procedures that will be followed should fraud or corruption be detected.

An independent whistleblowing hotline is available to report any possible breaches such as corruption, fraud, dishonesty, harassment, sexual violence and abuse, unethical behaviour and abuse of child labour. Calls can be anonymous and can be directed through the independent company Safecall by calling +44 207 696 5952 or by sending an email to ifrc(at)safecall.co.uk or by filling directly a complaint at www.safecall.co.uk/file-a-report.

Coordination of external audits

The OIAI coordinates the process of external audits of IFRC funding. External audits include the annual consolidated audit of the IFRC's financial statements as well as audits of appeals and of specific partner funding.

Quality assurance and professional standards

The internal audit function of OIAI is guided by the Institute of Internal Auditors' (IIA) mandatory guidance including the definition of internal auditing, the code of ethics and the international standards for the professional practice of internal auditing. The OIAI performs its audit work with due professional care and in accordance with best practice recommended by the IIA. In 2014, an independent review was performed of the OIAI and concluded that it generally conforms to the relevant IIA standards for the professional practice of internal auditing.

The investigation function of OIAI is guided by the Association of Certified Fraud Examiners (ACFE) code of professional standards. The OIAI`s investigation work is of an administrative nature. Findings are established by a preponderance of credible and substantive evidence following an in-depth analysis of evidences gathered.

Report disclosure

The IFRC will publicly disclosure internal audit reports commencing in 2016, with internal audit reports uploaded to the public website quarterly. Internal audit reports prior to 2016 will not be disclosed.  

The purpose of an internal audit is to identify issues for management to address and therefore the primary audience is internal. In some cases, the reports may include sensitive information and this information will be excluded from reports which are shared with the public. Disclosure restrictions are elaborated in the IFRC`s information disclosure policy. 

The annual consolidated external audit report will be disclosed following the approval by the relevant IFRC governance functions, within six months following the period being audited.

Investigation reports are not publicly disclosed.

Use of reports and queries

The use of information contained in internal audit reports will be subject to the IFRC disclaimer. The IFRC will not respond to public queries in relation to audit reports.


The Requirements to Become a CIA in Accounting | killexams.com real questions and Pass4sure dumps

Many certified internal auditors work for private companies.

Many certified internal auditors work for private companies.

Jupiterimages/Creatas/Getty Images

Internal auditors works independently within in an organization to improve its operations, checking for fraudulent activity, incorrect financial records and mismanagement of money. Professionals in this line of work review a company's operational policies to verify that they align with the requirements of federal regulatory bodies. A certified internal auditor, or CIAs designation is a qualification issued by the Institute of Internal Auditors, which serves as the only globally recognized standard for internal auditor education. Candidates must meet specific eligibility requirements and pass comprehensive examinations to earn certification.


Social Media Risks Create an Expanded Role for Internal Audit | killexams.com real questions and Pass4sure dumps

While the use of social media and social business is growing as industries recognize their power, the risks of adoption should not be ignored. With its unique velocity, social media can damage a company’s reputation in real time. Consider two scenarios where social media may have harmed an organization’s brand and reputation:

  • A major U.S. food chain’s social media account was hacked, resulting in a flurry of offensive posts, a rival company’s profile picture being swapped for its own and an announcement that the company had even been sold to this rival. It took half a day for administrators to suspend the account, and a full day for the public relations team to issue an apology on the company’s social media page.
  • A major automobile manufacturer invited the public to create advertisements for a new car. While the campaign was considered an overall success, hundreds of environmentalists created viral videos criticizing the auto company for contributing to global warming.
  • Michael Juergens, Principal at Deloitte & Touche LLP

    To help assess and reduce the risks of social media and social business, an important, but often overlooked, resource that organizations have is the internal audit (IA) function. “Internal auditors, with their training and experience to identify and assess risk, and their broad view of the organization, are in an ideal position to advise their organizations on how to manage risks appropriately,” says Michael Juergens, a principal at Deloitte & Touche LLP.

    “Leading risk management practices for social media are still in their early stages and have evolved, to a large degree, reactively,” Mr. Juergens adds. “What’s more, many organizations have only fragmented views of their social media infrastructure, hindering effective risk management. As organizations seek to capitalize on the opportunities presented by social media, internal audit can play a critical advisory role.

    According to a 2012 survey of 192 U.S. executives conducted by Deloitte & Touche LLP and Forbes Insights, social media was identified as the fourth-largest risk through 2015, on par with financial risk. This ranking derives from social media’s capacity to accelerate to other risks, such as financial risk associated with disclosures in violation of Securities and Exchange Commission rules, for example. Other risks inherent to social media include information leaks, reputational damage to brand, non-compliance with regulatory requirements, third-party and governance risks.

    In each of these areas, internal audit can help their organizations in understanding potential risks, developing business processes to help mitigate them, monitoring compliance with implemented processes and assessing implemented controls.

    Brand and Reputation Damage

    Small social media blunders can easily spiral into public relations catastrophes. “One important factor sets social media risk apart from many other risks: velocity,” observes Khalid Wasti, a director at Deloitte & Touche LLP. “Organizations should build a crisis management plan that outlines how to respond through social channels when an incident occurs,” Mr. Wasti adds. Such a plan should address:

  • The types of crises that the organization could face.
  • Content that should be used in the response.
  • The tone of the message when responding to incidents.
  • Who will be involved in the response.
  • The response time frames.
  • Internal audit should be involved in identifying crisis events and provide guidance on the impact that each of these events may have on the organization. The IA function can also play a role in identifying the integration points of social media crisis management with other crisis management plans, such as security incident management and business continuity crisis management. To support the crisis management plan, organizations should build capabilities and systems that allow them to detect events on social channels that may damage their brands, and IA should have a role in testing these solutions once they have been implemented.

    Regulatory Compliance

    Compliance and legal risks arise from the potential for violations of or nonconformance with laws, rules, regulations, prescribed practices, internal policies and procedures, or ethical standards. When an organization’s social media policies and procedures have not kept pace with regulatory changes, compliance and legal risks can emerge. If these risks aren’t adequately addressed, an organization could stand exposed to enforcement actions and/or civil lawsuits.

    IA can assist with guidance on the policies that need to be developed so that social media activities comply with current regulations. IA can also perform gap assessments of the organization’s current policies and procedures against legal and regulatory requirements and guidelines governing enterprise social media use.

    Information Leakage

    Information leakage prevention refers to companies’ efforts to keep sensitive information from leaving the organization’s virtual walls. Because social media allows employees to speak to broad audiences, insufficient controls could lead to the disclosure of sensitive information, such as personal accounts, health information, intellectual property, customer data and personally identifiable information. Information leakage may result in loss of competitive advantage and brand damage and, in some cases, there may also be legal consequences.

    Internal audit professionals should provide input into data classification methodology to ensure that appropriate loss prevention controls are applied to data that will be shared in social channels.

    Third-party Risk

    Outsourcing social media activities can leave companies vulnerable to substantial risks, particularly copyright and trademark infringement. In addition, organizations that have relationships with third-party affiliate marketers run the risk of non-compliance with applicable state and federal laws that govern advertising and marketing activities. Advertising or marketing activities on social media are subject to the same rules and regulations that govern advertising and marketing on traditional media.

    Internal audit should ensure that procedures regarding the use of third-party service providers are consistently followed, including due diligence, contract management and relationship termination. The professionals in this function should also be involved in the due diligence process in selecting third-party providers, including examining the third party’s control environment, security, legal and compliance history.

    Governance Risk

    With respect to social media, inadequate governance can result in a number of uncoordinated and inefficient activities. “This can translate into missed opportunities for gaining competitive advantage or sustaining market leadership,” says Mr. Juergens. “The social landscape is growing more complex, and even widely respected leaders are facing a wide range of governance risks and challenges.” Such issues can include:

  • Lack of a broad vision for how social media will transform the business, leading many companies to pursue the wrong goals and metrics or, worse, not pursue transformative opportunities at all.
  • Competing strategies and varying degrees of maturity across functions, which are often the result of companies jumping into social media before a governance structure is in place.
  • A gap in implementing mature operating models for social media, resulting in duplicate efforts, wasted investment, poorly allocated resources and limited organizational learning.
  • Organizations should be tapping internal audit to serve as an objective assessor of their social media governance programs. Through independent audits and risk assessments, IA can play a critical role in providing insights into the effectiveness of governance structures that have been implemented. The internal audit function can also help foster positive change by helping to create effective governance structures that are in line with the organization’s culture and risk appetite.

    Engaging Internal Audit in Social Media Risk Management 

    Social media and social software have become an integral part of the postdigital business landscape, with 87% of the Fortune 100 companies using social media, according to a 2012 Burson-Marstellar survey.* Similarly, a recent report from MIT Sloan Management Review (MIT SMR) in collaboration with Deloitte University Press, Social Business: Shifting Out of First Gear, found that the importance of social business is mounting—and doing so across all industries.

    With more and more users linking, liking, friending and following, social media is an important medium for communicating with customers, increasing brand awareness and promoting innovation and collaboration among employees. Despite the risks of social media and social business, becoming “antisocial” or disconnecting from the postdigital grapevine is not an option. The MIT SMR report found that across the C-suite, executives overwhelmingly ranked social business as an opportunity to fundamentally change the way they work, as opposed to just another tool to communicate or risky medium to confront. Organizations need to learn how to leverage the skills and experience of the internal audit function to plan for, and manage, the risks that are inherent to social media and social business.

    * “Global Media Check-Up 2012,” Burson-Marstellar 2012.



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    zoho.com : https://docs.zoho.com/file/67jzbcc05a6364f2c4d569123b981c098336f






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