Student Forums CIA Part 1: Essentials of Internal Auditing Section III: Proficiency and Due Professional Care CIA Challenge exam – Part I 3D Demonstrate Competency Through CPD

CIA Challenge exam – Part I 3D Demonstrate Competency Through CPD

  • This topic has 2 replies, 2 voices, and was last updated 1 week, 3 days ago by Virginia Yu.
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  • #245680

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    This forum is restricted to members of the associated course(s).

    Virginia Yu
    Participant

    For the below question why A is incorrect answer.

     

    1. Question ID: CIA1 M1 Q045 (Topic: 3D. Demonstrate Competency through CPD) 

    Within the context of quality control, the primary purpose of continuing professional education and training is to enable the internal audit activity to provide its personnel with:

    • <!–WATUEMAILanswer user-answerWATUEMAIL–>A. Professional education that is required in order to perform engagements with due professional care.wrong
    • <!–WATUEMAILanswerWATUEMAIL–>B. Technical training so its internal auditors are valuation experts.
    • <!–WATUEMAILanswerWATUEMAIL–>C. Knowledge required to perform a peer review.
    • <!–WATUEMAILanswer correct-answerWATUEMAIL–>D. Knowledge required to fulfill assigned responsibilities.correct

    Your Incorrect Answer Explanation for A:

    Continuing professional education is required so internal auditors are able to fulfill their assigned responsibilities.

    Explanation for B:

    Providing technical training to gain proficiency as a valuation expert is not the purpose of continuing professional education.

    Explanation for C:

    Having knowledge required to perform a peer review is not the purpose of continuing professional education.

     

     
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  • #245700

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    Brian Hock
    HOCK international

    Virginia,

    Choice is incorrect because it is too narrow. CPE is not only in order to ensure due professional care. That is one of the reasons it is done, but not the only. It is done to make certain that that the auditor is able to do their overall job. So, this includes current skills and knowledge and ethics training, skills needed as a person is promoted.

    Due professional care is not really incorrect because it is part of the reason, but it is not the correct answer because it is not a large enough scope of why CPE is required and done.

    Brian

    #245715

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    Virginia Yu
    Participant

    okay got it Brian, this is tricky.

     

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