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

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

Test Code : IIA-CIA-Part1
Test appellation : Certified Internal Auditor - section 1, The Internal Audit Activitys Role in Governance, Risk, and Control
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: 565 existent Questions

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IIA IIA Certified Internal Auditor

certified inside auditors examination now in Arabic | killexams.com existent Questions and Pass4sure dumps

Institute of internal Auditors (IAA), an international knowledgeable affiliation of greater than 150,000 contributors with international headquarters in US, has added Arabic to its record of international languages for expert certification programmes.

For the first time ever, Arabic audio system can beget the option to rob the licensed inner Auditors (CIA) certification examination in Arabic, stated a press release from IAA.

The CIA designation is the handiest globally-authorised certification for inner auditors and stay the standard wherein individuals disclose their standard competency and capabilities of inside auditing.

The assessments, till now attainable most effective in 16 languages, will presently even subsist carried out in the Arabic language, it introduced.

Abdulqader Obaid Ali, UAE IAA president, noted, 'here is a landmark success for the Arab world. With the aid of complete of the chapters within the area, they now beget been engaged on the Arabisation of the check for more than a year now.'

'This original initiative will supply Arab auditing gurus enhanced entry to internationally known certification programmes to upgrade their potential. As one body, the IIA chapters in the region will moreover subsist facilitating the Arabised guidance material for candidates in the core East,' he referred to. 

He observed the initiative for Arabisation became taken via the UAE-IAA, with the guide of the IIA chapters in the place.

This became officially signed at a meeting in Dubai in the presence of Kevin Rafiq, director for Institute relations & construction 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 finishing the CIA programme are enriched with educational adventure, tips, and enterprise tools that will moreover subsist utilized automatically in any company or enterprise atmosphere.

On the facet-traces of the settlement signing for Arabisation, UAE IAA moreover introduced that the 12th Annual Regional Gulf Audit conference this year could subsist held from April 3 to 5 on the Atlantis hotel, The Palm.

The symposium will comprise workshops, talks and presentations by way of invited international speakers, including officers of the IIA. The undergo is additionally a useful networking opening for internal audit practitioners in the region.-TradeArabia information service


IIA requires inner Auditors in any respect Public companies | killexams.com existent Questions and Pass4sure dumps

The Institute of internal Auditors is urging the U.S. Securities and exchange fee to comply with the instance of the ny stock change and require complete publicly-traded organizations to beget an inside audit feature.

The SEC in July issued a fifty five-web page conception unencumber proposing a collection of revisions in audit committee disclosure necessities. each the agency and the public enterprise Accounting Oversight Board had been working toward improving the tips supplied to buyers about the audit committee’s responsibilities and actions.

In a letter responding to the SEC’s proposals, IIA president and CEO Richard F. Chambers spoke of the time changed into ripe to mandate an inner audit function.

“The presence of an outstanding internal audit characteristic makes an unequivocal commentary in regards to the way a corporation’s leadership views mighty and advantageous risk management, internal handle, and governance,” he wrote. “When a publicly traded enterprise doesn't beget an inside audit characteristic, one exigency to ask: who's providing the board (and certainly, the audit committee) with independent and train assurance and insight on how smartly possibility and the mitigating controls are being managed?”

“[A]n impartial, aim, and ready inside audit function is simple and basic to constructive corporate governance,” Chambers added.

The SEC’s proposals focal point on the connection between the audit committee and the impartial auditor nonetheless it moreover invited touch upon “different features of audit committee disclosures, akin to those involving roles and obligations, audit committee skills, oversight of fiscal reporting, or oversight of inside control over fiscal reporting.”

Chambers famed that more than a decade in the past, the NYSE began requiring agencies listed on the exchange to beget an interior audit feature in location, upon or inside the first yr of listing. NASDAQ, besides the fact that children, has no longer followed swimsuit.

“[W]e strongly accept as factual with the time has reach to formally respect the cost of an internal audit feature for complete publicly-listed businesses as a bethink of basic decent governance,” Chambers pointed out. Failing that, he spoke of, organizations that don’t beget inner audit should still subsist required to clarify their reasoning.


Liberia: 25 internal Auditors undergo practicing | killexams.com existent Questions and Pass4sure dumps

The internal Audit agency with aid from the United nations development application (UNDP) has begun a two-week working towards for 25 Senior inside Auditors.

The practicing is supposed to attach together inner Auditors for certified tests/classes with a purpose to assist them score to the subsequent degree in their careers.

The 25 senior interior auditors are expected to sit down the licensed interior Auditor (CIA) section One exam - inside Audit basics.

Internationally identified, the CIA practising will develop the talents, acumen, and leadership capability of the staff individuals and display IAA's Amazing commitment to professionalism within the celebrate of internal auditing in government.

talking prerogative through the pocket the working towards, UNDP Deputy country Director for Programme Cleophas Torori mentioned the position of inner Auditors is critical to means structure and ensuring integrity, transparency and accountability in govt.

Mr. Torori pledged UNDP's dedication to supporting countrywide implementation given the function inner Auditors play in line Ministries, organizations and Commissions (MACs).

"seize this opening as a win-win condition above complete for those of you who beget moreover benefitted from the CIPS practising in procurement," Torori intimated.

The UNDP Deputy country Director for application urged the beneficiaries to rob edge of the endeavor with a purpose to become skilled Auditors as they hobble to better ranges.

In remarks, the Director of Sectoral and Regional Planning on the Ministry of Finance and development Planning Sidiki Quisia recalled the position of interior Auditors in past audits which beget immensely contributed to positive consequences and consciousness of the skilled work established by using personnel participants.

Mr. Quisia highlighted the prompt and expeditious responses to queries via inner auditors which beget proven their knowledgeable learning to effect their initiatives efficiently and with no trouble.

He additionally applauded the collaboration, coordination and partnership with UNDP and entreated the beneficiaries to rob edge of the possibility to attach together for future engagements as professional auditors.

"Take this practising serious to score to the next stage. Your function as auditors has helped audit methods in a obliging method" Mr. Quisia emphasized.

target beneficiaries of the working towards encompass sector administrators, audit directors and executives. The pastime is being performed in collaboration with CIA Ghana and facilitated by using an acclaimed trainer with the CIA constitution in Ghana.

IAA staffers are being educated the usage of CIA review manuals and software from the foreign governing body, the IIA engage plot which is powered by the interior Audit basis. through original CIA celebrate exams, interior auditors will score exposure to the CIA examination structure with the IIA's celebrate tests after which the advisor will determine the auditors' readiness to sit and circulate the section One exam.

they are going to even subsist drilled through a whole lot of impartial third events CIA exam evaluate lessons and a limited variety of sample CIA examination questions (with solutions) supplied by IIA to provide candidates an figuring out of the types of questions that usually seem on the exam.

it is anticipated that at the conclusion of the practising, internal Auditors should subsist more productive internationally identified as gurus and most significantly, their consulting and assurance services within the Ministries, agencies and Commissions (MACs) might subsist extra revered.


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

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

Test Code : IIA-CIA-Part1
Test appellation : Certified Internal Auditor - section 1, The Internal Audit Activitys Role in Governance, Risk, and Control
Vendor appellation : IIA
: 565 existent Questions

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

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Unit of Equifax’s auditor EY certified the information security that was later breached | killexams.com existent questions and Pass4sure dumps

Equifax Inc. used a consulting arm of its auditor to certify that its information-security risks were under control — a viable combat for a company that missed the system vulnerability that gave hackers access to the personal information of 143 million consumers.

Equifax never disclosed that a subsidiary of its auditor, Ernst & Young, is the consulting solid that provided services that failed to detect the control weakness that led to the massive breach. What are called ISO certifications are relied upon by the auditor when assessing controls over information systems that support fiscal reporting.

Lynn Turner, the former chief accountant of the Securities and Exchange Commission, said it’s a gray area.

“It’s not lucid if SEC auditor independence rules prohibit EY from issuing an attest sentiment on a company’s information security controls, including an sentiment that covered whether or not Equifax had proper controls in plot to ensure necessary software changes (updates and patches) were properly authorized and done in a timely manner,” he said in an email. “That is something the auditor would exigency to test as section of their audit of internal controls. Provided EY had nothing to execute with the design, implementation or operation of those IT controls, I deem it would subsist OK.”

However, Turner cautioned, “The problem here seems to subsist that EY issued an Attest sentiment on the Equifax IT security controls that was apparently not supportable. That calls into question the trait and veracity of their work and that report. It moreover calls into question whether EY has support for any report issued on the adequacy of the internal controls of Equifax, issued in connection with their independent audit.”

Equifax EFX, -3.13% system administrators discovered in July 2017 that an unauthorized party had gained access via the internet to its online dispute portal, according to an investigation of the hack published by the general Accounting Office. Equifax’s own investigation of the infringement determined that weaknesses in identification, detection, segmenting of access to databases and data governance allowed the unauthorized party to gain access to its network and rob information from its databases containing identifiable personal information.

Read: GAO’s Equifax report: Company left private data vulnerable on several fronts

Hackers used the fact that Equifax had not yet patched a vulnerability in software called Apache Struts, a pocket in defenses that its IT team was informed of on March 9, 2017. The company was told to patch it within 48 hours. That didn’t happen, said Richard Smith, the former CEO of Equifax, in testimony before House Energy and Commerce Committee in October 2017.

That failure occurred even though EY CertifyPoint had audited and certified the trait of Equifax’s processes to update software, fix bugs and detect hacks. Hackers breached Equifax’s systems through the Apache Struts vulnerability on May 13, and the company didn’t spot the infringement until July 29.

Howard Scheck, a former chief accountant for the enforcement division at the SEC and a ally at StoneTurn, a global advisory solid told MarketWatch, “Recent breaches may raise the question concerning how much reliance should subsist placed on the ISO certification when assessing internal controls over fiscal reporting. There may subsist an expectation gap regarding what the ISO certification covers--raising the question of what additional work may exigency to subsist done by the audit firm--regardless of whether it, or another company, issued the ISO certification-- to conclude that accounting controls are effective.”

Read: Why it was smooth for SEC, DOJ to spot Equifax insider trader

See also: Equifax auditors are on the hook for data security risk controls

EY CertifyPoint is a Dutch subsidiary of Ernst & Young, Equifax’s independent external auditor since 2002.

The EY CertifyPoint site lists Equifax’s Alpharetta, Ga., headquarters and TALX Corp., a provider of Equifax Workforce Solutions and a St. Louis–based Equifax subsidiary, as recipients of its ISO 27001 certification. The certificates were first awarded in 2011 and then on an annual basis after an audit process.

EY CertifyPoint did not respond to a request for comment.

An EY spokesman emailed a statement to MarketWatch: “The International Organization for Standardization has authorized unavoidable independent organizations that meet rigorous professional standards to effect reviews and, subject to the results of those reviews, to certify to an organization’s compliance with specified ISO standards. EY CertifyPoint is accredited to effect reviews and issue certifications with respect to ISO Standard 27001, which sets the requirements for establishing, implementing, maintaining and continually improving an information security management system.

“A company is in compliance with ISO 27001 when there is reasonable assurance that it maintains designated processes around governance of information security, including processes to minimize the repercussion of information security events when they occur. ISO 27001 compliance is not assurance that a company is effectively protected against data security or data privacy breaches such as a cyberattack.”

In its 2017 annual report, Equifax admitted after the infringement that its general certification was suspended and then allowed to expire: “Due to the 2017 cybersecurity incident, unavoidable of their ISO certifications beget been suspended and they will subsist required to rob additional remediation steps to retain such certifications, which efforts may not subsist successful.”

EY’s CertifyPoint site indicates that the Equifax general certification is now expired.

Equifax asked for an ISO 27001 audit by CertifyPoint because, as it said in its 2017 annual report, some of its current and potential customers and the contracts governing unavoidable customer relationships, as well as unavoidable data suppliers, required it.

Christopher Paris, founder of Oxebridge trait Resources International LLC, a consulting solid that implements ISO solutions, first wrote about EY CertifyPoint’s services for Equifax on his firm’s blog in September.

Paris wrote that a lawsuit against Equifax in federal court over the hack names an Equifax executive with a management role in overseeing the company’s ISO 27001 system. It is thus viable that the ISO 27001 certification provided by auditor EY will subsist cited in the subsequent trial, wrote Paris.

Equifax has invested more than $275 million in the security of its systems in 2018, a spokeswoman said, and “has been working tirelessly to rebuild trust with customers and consumers. They are pleased with the progress that has been made so far and beget reinstated the majority of the certifications that were suspended as a result of the 2017 cybersecurity incident.”

The spokeswoman reported that Equifax worked with a original ISO certification corpse — not EY CertifyPoint — for complete ISO certifications that the company received in 2018. The ISO 27001 certification has been reinstated in the U.S., U.K., Ireland, Canada and India and in the Iberian, Central and South American and Asia Pacific regions, according to the spokeswoman.

Also read: Equifax wipes away infringement charges to title an earnings beat

The Equifax 2018 proxy discloses it paid U.S. audit solid EY $504,000 in 2017 for audit-related services that included employee-benefit-plan audits and “information technology security process reviews.” However, the ISO 27001 services provided its Dutch unit are not specifically identified.

The Equifax spokeswoman told MarketWatch that the EY CertifyPoint fees for 2017 were classified as audit-related in the disclosure contained in its proxy statement.

EY CertifyPoint provides ISO 27001 certification services to several other prominent EY audit clients — Amazon Web Services Inc. AMZN, -2.29%  , Alphabet Inc. GOOG, -1.33%  , Workday Inc. WDAY, -2.33%  , Facebook Inc. FB, +0.12%  , Dropbox Inc. DBX, -5.52%  , Zendesk ZEN, -3.89%  , Oracle ORCL, -0.45% and UBS Group AG UBS, -1.23%  , in addition to many other non–EY audit clients in the U.S., Asia and Europe.

None of EY’s audit-client companies disclosed that their audit solid was doing double duty in certifying internet and data security. A spokeswoman for Dropbox declined to comment. Representatives of Amazon, Alphabet, Workday, Facebook, Zendesk, Oracle and UBS Group did not immediately respond to MarketWatch requests for comment.

The statement from EY’s spokesman moreover indicated that the solid believes ISO compliance certification is compatible with the role of an independent auditor, and is a permitted service for audit clients under SEC rules. SEC rules require that this service subsist subject to audit-committee pre-approval and that the fees for this service subsist included in independent-auditor-fee disclosures in a company’s proxy statement.

“History has taught us time and time again,” Turner told MarketWatch, “that just because one of these big audit firms puts out a report with their ‘Seal of Approval’ on something, does not necessarily spell things are in fact OK.”

The Equifax spokeswoman told MarketWatch that “Equifax has complied with complete applicable disclosure requirements. They beget moreover been forthcoming about the causes of the 2017 cybersecurity incident which were both technical failures and human error.”


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

The Office of Internal Audit and Investigations (OIAI) is section 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 elevated trait 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 interminable 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 complete 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 effect its function. Oversight of the OIAI is provided by an independent Audit and Risk Commission which forms section of IFRC governance, and which reports directly to the Governing Board.

Functions of the OIAI

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

OIAI moreover 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 subsist followed should fraud or corruption subsist detected.

An independent whistleblowing hotline is available to report any viable breaches such as corruption, fraud, dishonesty, harassment, sexual violence and abuse, unethical behaviour and misuse of child labour. Calls can subsist anonymous and can subsist 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 comprise the annual consolidated audit of the IFRC's fiscal statements as well as audits of appeals and of specific ally 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 exercise of internal auditing. The OIAI performs its audit work with due professional keeping and in accordance with best exercise recommended by the IIA. In 2014, an independent review was performed of the OIAI and concluded that it generally conforms to the apposite IIA standards for the professional exercise 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 subsist 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 comprise sensitive information and this information will subsist 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 subsist disclosed following the approval by the apposite IFRC governance functions, within six months following the age being audited.

Investigation reports are not publicly disclosed.

Use of reports and queries

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


Approva to Share CCM Strategies at Institute of Internal Auditors (IIA) Governance, Risk & Compliance (GRC) Conference | killexams.com existent questions and Pass4sure dumps

SOURCE: Approva Corporation

Approva Corporation

August 18, 2010 10:15 ET

Company to Highlight Approva One and CCM Best Practices

HERNDON, VA--(Marketwire - August 18, 2010) -  Approva® Corporation (http://www.approva.net), the leader in continuous controls monitoring (CCM) and audit automation software, today announced that it will subsist exhibiting at the Institute of Internal Auditors' (IIA) Governance, Risk and Compliance (GRC) Conference, which will subsist held from August 23-25 at The Breakers in Palm Beach, Fla. Approva will proffer attendees a peer at the company's newest product release, Approva One On Demand, as well as share recent CCM success stories and best practices.

"Internal auditors know as well as anyone the steep challenges facing businesses striving for transparency and compliance," said Mike Evans, Vice President of Marketing for Approva. "IIA GRC is a grandiose plot for us to highlight the ways in which CCM can aid businesses operate more efficiently, and they peer forward to talking about the role that internal auditors can play in transforming the way their businesses approach and mitigate risk."

The IIA GRC Conference is designed to improve participants' performance by giving them the learning and tools to effectively manage governance, risk and compliance within their organizations. Participants can choose from 32 sessions in tracks ranging in focus from Internal Audit Roles in Risk Management to those focused on fraud, regulatory and legislative issues, compliance concerns and insights on governance.

For additional information on continuous conference monitoring, stop by Approva's booth #22 or supervene us on Twitter for up-to-the-minute updates from the account for floor under #IIAGRC.

About Approva Approva® Corporation is the industry-leading provider of continuous controls monitoring software and is the industry standard at Big-4 audit firms. They enable business, finance, IT and audit professionals to identify, manage and prevent industry exceptions in order to reduce risk, enlarge operational efficiency and prevent inappropriate payments. Global companies such as Bayer, DirecTV, Discovery Communications, Honeywell, Pratt & Whitney and T-Mobile rely on Approva to deliver actionable and auditable intelligence of control breakdowns across their industry systems, processes and transactions. Approva has certified integrations with Microsoft, IBM and SAP to provide a holistic Governance, Risk & Compliance (GRC) solution.

For more information, visit http://www.approva.net, supervene us on Twitter, subscribe to their blog, Audit Trail, or summon +1-703-956-8300.



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