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Exam Code: IIA-CIA-Part3-3P Practice exam 2022 by Killexams.com team
Business Knowledge for Internal Auditing
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Killexams : IIA Knowledge tricks - BingNews https://killexams.com/pass4sure/exam-detail/IIA-CIA-Part3-3P Search results Killexams : IIA Knowledge tricks - BingNews https://killexams.com/pass4sure/exam-detail/IIA-CIA-Part3-3P https://killexams.com/exam_list/IIA Killexams : Solving for Fraud: Institute of Internal Auditors Announces Education Partnership with Association of Certified Fraud Examiners

The partnership will elevate competency for fraud auditors and investigators.

LAKE MARY, Fla., Nov. 30, 2022 /PRNewswire/ -- The Institute of Internal Auditors (IIA) – the internal audit profession's leader in standards, certification, education, research, and technical guidance worldwide – today announced a new partnership with the Association of Certified Fraud Examiners (ACFE) that will see both organizations collaborate on education initiatives that will raise the competency of each organizations' members with regard to fraud auditing and investigation.

Institute of Internal Auditors Logo (PRNewsfoto/The Institute of Internal Auditors)

Internal auditors and anti-fraud professionals both strive to protect the organizations they serve and, though the primary focus is different, the opportunities to collaborate are vast. IIA and ACFE members often have similar interests and perspectives on fraud auditing and investigation – in fact, some practitioners are members of both organizations – and this partnership is a natural evolution that will allow both organizations to formalize and recognize this shared interest.

"This partnership brings the power of fraud auditing, detection, and fraud investigation together in order to help businesses and organizations deal head-on with the risks and challenges of fraud," said Brad Monterio, Executive Vice President of Member Competency & Learning at The IIA. "With increasingly complex technologies comes potential for fraud – this partnership will help both professions learn how to audit and investigate for fraud within these complex technology environments, including cryptocurrency, blockchain, non-fungible tokens (NFTs), robotic process automation (RPA), and others."

"Audit and anti-fraud professionals must intentionally seek out new information and best practices to ensure they stay one step ahead of bad actors," said Andi McNeal, Vice President of Education for the ACFE. "This partnership brings the necessary resources and conversations to the forefront so that everyone charged with protecting organizations against fraud—whether in audit or in another anti-fraud role—is able to effectively carry out those responsibilities."

The partnership launches today with a webcast series called "Fraud Perspectives," which will cover important fraud-related topics. Each webcast will feature a CIA-credentialed fraud auditor and a CFE-credentialed fraud investigator, who will offer their unique perspectives on timely, relevant topics.

The first webcast will be offered today from 12:00pm-1:15pm ET and is free for IIA and ACFE members. Six paid webcasts will follow in 2023.

  • January 11, 2023 – "Fraud Perspectives: Blockchain, Crypto, and KYC"

  • March 15, 2023 – "Fraud Perspectives: Virtual Remote Work Forever"

  • May 10, 2023 – "Fraud Perspectives: Nonfungible Tokens"

  • July 19, 2023 – "Fraud Perspectives: Deepfake Technologies"

  • September 13, 2023 – "Fraud Perspectives: ESG and Regulatory Reporting"

  • November 15, 2023 – "Fraud Perspectives: The Metaverse"

Although the partnership will start with collaboratively developed education, the IIA and ACFE will be exploring additional opportunities to work together, including joint research projects, impactful thought leadership, and working together on conference and event programs.

About The Institute of Internal Auditors
The Institute of Internal Auditors (IIA) is a nonprofit international professional association that serves more than 218,000 global members and has awarded 180,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certification, education, research, and technical guidance. For more information, visit theiia.org.

About The Association of Certified Fraud Examiners
Founded in 1988 by Dr. Joseph T. Wells, CFE, CPA, the ACFE is the world's largest anti-fraud organization. Together with more than 90,000 members, the ACFE works to reduce business fraud worldwide and inspire public confidence in the integrity and objectivity within the profession. For more information, visit ACFE.com.

Cision

View original content to get multimedia:https://www.prnewswire.com/news-releases/solving-for-fraud-institute-of-internal-auditors-announces-education-partnership-with-association-of-certified-fraud-examiners-301689735.html

SOURCE The Institute of Internal Auditors

Tue, 29 Nov 2022 22:31:00 -0600 en-US text/html https://www.yahoo.com/now/solving-fraud-institute-internal-auditors-123000869.html
Killexams : Cybersecurity and data privacy are top internal audit risks

The inability to fully leverage the potential of technology in areas such as cybersecurity or data governance due to a lack of expertise is seen as one of the key risk factors for internal auditors going forward.

In a exact report from cloud solutions provider AuditBoard, cybersecurity and data privacy were seen as especially relevant: When looking ahead to 2023, 54% of internal auditors said this was a "very high" risk area while a further 29% said it represented a "higher than average" risk. Only 17% of respondents felt it was either an average risk or less-than-average risk. When looking further to 2026, the perceived risk landscape changes little, as cybersecurity and data privacy were still seen as either a top risk or a higher-than-average risk by more than 70% of respondents.

Internal auditors do not expect these risks to dissipate — indeed, they are expecting that they will grow even stronger as the years go on. The risk presented by "advanced technologies" in particular are expected to grow from well above average in 2022 to "very high" risk by 2026. However when it comes specifically to cybersecurity and data privacy risk, while levels are expected to remain quite high through 2026, they are expected to reduce (very) slightly.

When it comes to the particular risks associated with technology, respondents said there was not enough expertise in leveraging technology for the internal audit process. At least part of this comes from concerns that there is not enough talent with the necessary skills.

"This should be a wake-up call for internal audit leaders: Investing in talent and technology is critical to bolstering internal audit efficacy and efficiency. Upskilling staff and vetting and implementing the right technology solutions for your audit function are no easy feats. But when executed properly, fine-tuning
these resources can substantially enhance internal audit's ability to perform its responsibilities and add value to the business," said the report.

Thu, 01 Dec 2022 01:25:00 -0600 en text/html https://www.accountingtoday.com/news/cybersecurity-and-data-privacy-named-as-top-risks-for-internal-auditors
Killexams : The IIA Calls Upon Congress to Require Cryptocurrency Exchanges Operating in the U.S. to Strengthen Corporate Governance

LAKE MARY, Fla., Dec. 5, 2022 /PRNewswire/ -- The Institute of Internal Auditors (IIA) – the internal audit profession's leader in standards, certification, education, research, and technical guidance worldwide – today released a letter calling for Congress to establish new requirements designed to bolster corporate governance at cryptocurrency exchanges operating in the United States.

Institute of Internal Auditors Logo (PRNewsfoto/The Institute of Internal Auditors)

In a letter to Chairs and Ranking Members of the U.S. Senate Committee on Banking, Housing, and Urban Affairs; U.S. Senate Committee on Agriculture, Nutrition, and Forestry; U.S. House Committee on Financial Services; and U.S. House Committee on Agriculture; The IIA points to the exact Chapter 11 bankruptcy filing of cryptocurrency exchange FTX as an example of the devastating impact on American consumers when companies lack sufficient internal controls and fail to provide objective assurance over those controls.

In the letter, Anthony Pugliese, CIA, CPA, CGMA, CITP, President and CEO of The IIA notes that as a privately held company, FTX was not required to comply with certain provisions of the Sarbanes-Oxley Act of 2002 (SOX) intended to promote sound internal controls over financial reporting and provide transparency to the investing public and accountability from corporate leaders.

"Unfortunately, since most cryptocurrency exchanges are not subject to SOX compliance, consumers were denied basic organizational transparency and did not possess relevant information to assess investment risk," Pugliese wrote.

He notes that the absence of a robust internal audit function at FTX prevented the identification and mitigation of multiple material risks and highlighted the important role of internal audit in providing a board of directors with objective assurance, insight, and advice that is independent from management.

"The FTX collapse is the latest reminder that organizations without a robust internal audit function are, at best, playing with fire and, at worst, setting themselves and their stakeholders up for a disastrous – and entirely preventable – fall," said Pugliese. "Countless investors are now paying the price for FTX's failures. It's clear that we cannot rely on unregulated crypto exchanges to do the right thing on their own – we need to mandate stronger corporate governance standards and ensure accountability when these exchanges aren't protecting their customers. When bad corporate actors fail, it shouldn't be investors who are left holding the bag. A robust internal audit function protects investors and the business itself, ensuring transparency and accountability."

Based upon preliminary lessons learned from the FTX collapse, The IIA calls upon Congress to enact two new mandates designed to promote transparency and prevent future cryptocurrency internal control failures:

  • Require all cryptocurrency exchanges operating in the U.S., as well as affiliated partners, to possess a sufficiently resourced and highly qualified internal audit function.
  • Require the senior management of cryptocurrency exchanges operating in the U.S. to certify, annually, that their exchanges' internal controls are adequate and appropriate based upon an independent internal audit assessment.

The IIA notes in its letter that these recommendations are an important step in establishing greater confidence in the cryptocurrency market.

Read the complete letter here.

About The Institute of Internal Auditors

The Institute of Internal Auditors (IIA) is a nonprofit international professional association that serves more than 218,000 global members and has awarded 180,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certification, education, research, and technical guidance. For more information, visit theiia.org.

Cision View original content to get multimedia:https://www.prnewswire.com/news-releases/the-iia-calls-upon-congress-to-require-cryptocurrency-exchanges-operating-in-the-us-to-strengthen-corporate-governance-301692887.html

SOURCE The Institute of Internal Auditors

Mon, 05 Dec 2022 01:08:00 -0600 en text/html https://markets.businessinsider.com/news/stocks/the-iia-calls-upon-congress-to-require-cryptocurrency-exchanges-operating-in-the-u-s-to-strengthen-corporate-governance-1031953077
Killexams : IIA calls on Congress for better governance of crypto amid FTX debacle

The Institute of Internal Auditors sent a letter to lawmakers urging them to set new requirements to bolster corporate governance at cryptocurrency exchanges operating in the U.S. 

In a letter Monday to the chairs and ranking members of the Senate Committee on Banking, Housing and Urban Affairs; the Senate Committee on Agriculture, Nutrition and Forestry; the House Financial Services Committee; and the House Agriculture Committee, the IIA pointed to the exact bankruptcy of crypto exchange FTX as showing the devastating impact when companies lack adequate internal controls and fail to provide objective assurance over those controls. As a privately held company, FTX wasn't required to comply with the internal control provisions of the Sarbanes-Oxley Act.

"Unfortunately, since most cryptocurrency exchanges are not subject to SOX compliance, consumers were denied basic organizational transparency and did not possess relevant information to assess investment risk," wrote IIA president and CEO Anthony Pugliese in the letter. 

He pointed out that the absence of a robust internal audit function at FTX prevented identification and mitigation of multiple risks and highlighted the role of internal auditors in providing a board of directors with objective assurance, insight and advice independent from management. 

pugliese-anthony-iia-gam-conference-2022.jpg

Institute of Internal Auditors president and CEO Anthony Pugliese speaking at the IIA’s General Audit Management conference in Las Vegas

"The FTX collapse is the latest reminder that organizations without a robust internal audit function are, at best, playing with fire and, at worst, setting themselves and their stakeholders up for a disastrous — and entirely preventable — fall," Pugliese wrote. "Countless investors are now paying the price for FTX's failures. It's clear that we cannot rely on unregulated crypto exchanges to do the right thing on their own — we need to mandate stronger corporate governance standards and ensure accountability when these exchanges aren't protecting their customers. When bad corporate actors fail, it shouldn't be investors who are left holding the bag. A robust internal audit function protects investors and the business itself, ensuring transparency and accountability." 

Given the lessons from the FTX bankruptcy, the IIA is calling on Congress to enact two new mandates designed to promote transparency and prevent future cryptocurrency internal control failures:

  • Require all cryptocurrency exchanges operating in the U.S., as well as affiliated partners, to possess a sufficiently resourced and highly qualified internal audit function; and      
  • Require the senior management of cryptocurrency exchanges operating in the U.S. to certify, annually, that their exchanges' internal controls are adequate and appropriate based upon an independent internal audit assessment. 

The IIA believes its recommendations would help instill greater confidence in the cryptocurrency market. 

Mon, 05 Dec 2022 00:55:00 -0600 en text/html https://www.accountingtoday.com/news/iia-calls-on-congress-for-better-governance-of-crypto-amid-ftx-debacle
Killexams : internal auditors

The more the economy tightens, the more difficult it is for men, especially, to get married. Consequently, the marriage age for men rises. I checked the age at which my father and his brothers, cousin...

Wed, 30 Nov 2022 10:00:00 -0600 en-US text/html https://punchng.com/tags/internal-auditors/
Killexams : The Association of Certified Fraud Examiners and The Institute of Internal Auditors Announce Education Partnership

The partnership will elevate competency for fraud investigators and auditors.

AUSTIN, Texas, Nov. 30, 2022 /PRNewswire/ -- The Association of Certified Fraud Examiners (ACFE) – the world's largest organization of anti-fraud professionals – today announced a new partnership with The Institute of Internal Auditors (IIA) that will see both organizations collaborate on education initiatives that will serve the interests of both global memberships in fraud investigation and auditing. 

Anti-fraud professionals and internal auditors both strive to protect the organizations they serve and, though the primary focus is different, the opportunities to collaborate are vast. ACFE and IIA members often have similar interests and perspectives on fraud investigation and auditing – in fact, some practitioners are members of both organizations – and this partnership is a natural evolution that will allow both organizations to formalize and recognize this shared interest.

"This partnership brings the power of fraud auditing, detection, and fraud investigation together in order to help businesses and organizations deal head-on with the risks and challenges of fraud," said Brad Monterio, Executive Vice President of Member Competency & Learning at The IIA. "With increasingly complex technologies comes potential for fraud – this partnership will help both professions learn how to audit and investigate for fraud within these complex technology environments, including cryptocurrency, blockchain, non-fungible tokens (NFTs), robotic process automation (RPA), and others." 

"Audit and anti-fraud professionals must intentionally seek out new information and best practices to ensure they stay one step ahead of bad actors," said Andi McNeal, Vice President of Education for the ACFE. "This partnership brings the necessary resources and conversations to the forefront so that everyone charged with protecting organizations against fraud—whether in audit or in another anti-fraud role—is able to effectively carry out those responsibilities."

The partnership launches today with a series of webcasts, called "Fraud Perspectives," which will cover important fraud-related topics. Each webcast in the series will feature a CIA-credentialed fraud auditor and a CFE-credentialed fraud investigator, who will offer their unique perspectives on timely, relevant topics.

The first webcast in the series will be offered today from 12:00 p.m.–1:15 p.m. ET and is free for ACFE and IIA members. Six paid webcasts will follow in 2023.

  • January 11, 2023 – "Fraud Perspectives: Blockchain, Crypto, and KYC"
  • March 15, 2023 – "Fraud Perspectives: Virtual Remote Work Forever"
  • May 10, 2023 – "Fraud Perspectives: Nonfungible Tokens"
  • July 19, 2023 – "Fraud Perspectives: Deepfake Technologies"
  • September 13, 2023 – "Fraud Perspectives: ESG and Regulatory Reporting"
  • November 15, 2023 – "Fraud Perspectives: The Metaverse"

Although the partnership will start with collaboratively developed education, the ACFE and IIA will be exploring additional opportunities to work together, including joint research projects, impactful thought leadership, and working together on conference and event programs.

About The Association of Certified Fraud Examiners

Founded in 1988 by Dr. Joseph T. Wells, CFE, CPA, the ACFE is the world's largest anti-fraud organization. Together with more than 90,000 members, the ACFE works to reduce business fraud worldwide and inspire public confidence in the integrity and objectivity within the profession. For more information, visit ACFE.com.

About The Institute of Internal Auditors

The Institute of Internal Auditors (IIA) is a nonprofit international professional association that serves more than 218,000 global members and has awarded 180,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certification, education, research, and technical guidance. For more information, visit theiia.org.

Media Contacts:

Stefanie Hallgren
The Association of Certified Fraud Examiners 
SHallgren@ACFE.com 
+1-512-276-8167

Chris Almonte
The Institute of Internal Auditors 
Chris.Almonte@theiia.org 
+1-407-937-1349

View original content:https://www.prnewswire.com/news-releases/the-association-of-certified-fraud-examiners-and-the-institute-of-internal-auditors-announce-education-partnership-301689669.html

SOURCE Association of Certified Fraud Examiners, Inc.

© 2022 Benzinga.com. Benzinga does not provide investment advice. All rights reserved.

Tue, 29 Nov 2022 22:41:00 -0600 text/html https://www.benzinga.com/pressreleases/22/11/n29903258/the-association-of-certified-fraud-examiners-and-the-institute-of-internal-auditors-announce-educa
Killexams : The IIA Calls Upon Congress to Require Cryptocurrency Exchanges Operating in the U.S. to Strengthen Corporate Governance

LAKE MARY, Fla., Dec. 5, 2022 /PRNewswire/ -- The Institute of Internal Auditors (IIA) – the internal audit profession's leader in standards, certification, education, research, and technical guidance worldwide – today released a letter calling for Congress to establish new requirements designed to bolster corporate governance at cryptocurrency exchanges operating in the United States.

Institute of Internal Auditors Logo (PRNewsfoto/The Institute of Internal Auditors)

In a letter to Chairs and Ranking Members of the U.S. Senate Committee on Banking, Housing, and Urban Affairs; U.S. Senate Committee on Agriculture, Nutrition, and Forestry; U.S. House Committee on Financial Services; and U.S. House Committee on Agriculture; The IIA points to the exact Chapter 11 bankruptcy filing of cryptocurrency exchange FTX as an example of the devastating impact on American consumers when companies lack sufficient internal controls and fail to provide objective assurance over those controls.

In the letter, Anthony Pugliese, CIA, CPA, CGMA, CITP, President and CEO of The IIA notes that as a privately held company, FTX was not required to comply with certain provisions of the Sarbanes-Oxley Act of 2002 (SOX) intended to promote sound internal controls over financial reporting and provide transparency to the investing public and accountability from corporate leaders.

"Unfortunately, since most cryptocurrency exchanges are not subject to SOX compliance, consumers were denied basic organizational transparency and did not possess relevant information to assess investment risk," Pugliese wrote.

He notes that the absence of a robust internal audit function at FTX prevented the identification and mitigation of multiple material risks and highlighted the important role of internal audit in providing a board of directors with objective assurance, insight, and advice that is independent from management.

"The FTX collapse is the latest reminder that organizations without a robust internal audit function are, at best, playing with fire and, at worst, setting themselves and their stakeholders up for a disastrous – and entirely preventable – fall," said Pugliese. "Countless investors are now paying the price for FTX's failures. It's clear that we cannot rely on unregulated crypto exchanges to do the right thing on their own – we need to mandate stronger corporate governance standards and ensure accountability when these exchanges aren't protecting their customers. When bad corporate actors fail, it shouldn't be investors who are left holding the bag. A robust internal audit function protects investors and the business itself, ensuring transparency and accountability."

Based upon preliminary lessons learned from the FTX collapse, The IIA calls upon Congress to enact two new mandates designed to promote transparency and prevent future cryptocurrency internal control failures:

  • Require all cryptocurrency exchanges operating in the U.S., as well as affiliated partners, to possess a sufficiently resourced and highly qualified internal audit function.

  • Require the senior management of cryptocurrency exchanges operating in the U.S. to certify, annually, that their exchanges' internal controls are adequate and appropriate based upon an independent internal audit assessment.

The IIA notes in its letter that these recommendations are an important step in establishing greater confidence in the cryptocurrency market.

Read the complete letter here.

About The Institute of Internal Auditors

The Institute of Internal Auditors (IIA) is a nonprofit international professional association that serves more than 218,000 global members and has awarded 180,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certification, education, research, and technical guidance. For more information, visit theiia.org.

Cision

View original content to get multimedia:https://www.prnewswire.com/news-releases/the-iia-calls-upon-congress-to-require-cryptocurrency-exchanges-operating-in-the-us-to-strengthen-corporate-governance-301692887.html

SOURCE The Institute of Internal Auditors

Mon, 05 Dec 2022 00:01:00 -0600 en-US text/html https://www.yahoo.com/now/iia-calls-upon-congress-require-140000889.html
Killexams : Solving for Fraud: Institute of Internal Auditors Announces Education Partnership with Association of Certified Fraud Examiners

The partnership will elevate competency for fraud auditors and investigators.

LAKE MARY, Fla., Nov. 30, 2022 /PRNewswire/ -- The Institute of Internal Auditors (IIA) – the internal audit profession's leader in standards, certification, education, research, and technical guidance worldwide – today announced a new partnership with the Association of Certified Fraud Examiners (ACFE) that will see both organizations collaborate on education initiatives that will raise the competency of each organizations' members with regard to fraud auditing and investigation.

Internal auditors and anti-fraud professionals both strive to protect the organizations they serve and, though the primary focus is different, the opportunities to collaborate are vast. IIA and ACFE members often have similar interests and perspectives on fraud auditing and investigation – in fact, some practitioners are members of both organizations – and this partnership is a natural evolution that will allow both organizations to formalize and recognize this shared interest.

"This partnership brings the power of fraud auditing, detection, and fraud investigation together in order to help businesses and organizations deal head-on with the risks and challenges of fraud," said Brad Monterio, Executive Vice President of Member Competency & Learning at The IIA. "With increasingly complex technologies comes potential for fraud – this partnership will help both professions learn how to audit and investigate for fraud within these complex technology environments, including cryptocurrency, blockchain, non-fungible tokens (NFTs), robotic process automation (RPA), and others." 

"Audit and anti-fraud professionals must intentionally seek out new information and best practices to ensure they stay one step ahead of bad actors," said Andi McNeal, Vice President of Education for the ACFE. "This partnership brings the necessary resources and conversations to the forefront so that everyone charged with protecting organizations against fraud—whether in audit or in another anti-fraud role—is able to effectively carry out those responsibilities."

The partnership launches today with a webcast series called "Fraud Perspectives," which will cover important fraud-related topics. Each webcast will feature a CIA-credentialed fraud auditor and a CFE-credentialed fraud investigator, who will offer their unique perspectives on timely, relevant topics.

The first webcast will be offered today from 12:00pm-1:15pm ET and is free for IIA and ACFE members. Six paid webcasts will follow in 2023.

  • January 11, 2023 – "Fraud Perspectives: Blockchain, Crypto, and KYC"
  • March 15, 2023 – "Fraud Perspectives: Virtual Remote Work Forever"
  • May 10, 2023 – "Fraud Perspectives: Nonfungible Tokens"
  • July 19, 2023 – "Fraud Perspectives: Deepfake Technologies"
  • September 13, 2023 – "Fraud Perspectives: ESG and Regulatory Reporting"
  • November 15, 2023 – "Fraud Perspectives: The Metaverse"

Although the partnership will start with collaboratively developed education, the IIA and ACFE will be exploring additional opportunities to work together, including joint research projects, impactful thought leadership, and working together on conference and event programs.

About The Institute of Internal Auditors
The Institute of Internal Auditors (IIA) is a nonprofit international professional association that serves more than 218,000 global members and has awarded 180,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certification, education, research, and technical guidance. For more information, visit theiia.org.

About The Association of Certified Fraud Examiners
Founded in 1988 by Dr. Joseph T. Wells, CFE, CPA, the ACFE is the world's largest anti-fraud organization. Together with more than 90,000 members, the ACFE works to reduce business fraud worldwide and inspire public confidence in the integrity and objectivity within the profession. For more information, visit ACFE.com.

View original content to get multimedia:https://www.prnewswire.com/news-releases/solving-for-fraud-institute-of-internal-auditors-announces-education-partnership-with-association-of-certified-fraud-examiners-301689735.html

SOURCE The Institute of Internal Auditors

© 2022 Benzinga.com. Benzinga does not provide investment advice. All rights reserved.

Tue, 29 Nov 2022 22:41:00 -0600 text/html https://www.benzinga.com/pressreleases/22/11/n29903255/solving-for-fraud-institute-of-internal-auditors-announces-education-partnership-with-association-
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