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IIA-CIA-Part1 certification exam is a computer-based exam that consists of 125 multiple choice questions. Candidates are given 2.5 hours to complete the exam. IIA-CIA-Part1 Exam is available in multiple languages and can be taken at any Pearson VUE testing center worldwide. The passing score for the exam is 600 out of 800. Candidates who pass the exam are eligible to take the IIA-CIA-Part2 exam, which covers the practice of internal auditing.

IIA Internal Audit Fundamentals Sample Questions (Q178-Q183):

NEW QUESTION # 178
The organization s procurement manager asks the internal auditor to deliver training to the procurement team on the organization's third-party risk management process. Which of the following is the most appropriate response?

A. The internal auditor should accept the request and in fact she may assume some management responsibilities temporarily if the result is a relevant training benefit
B. The internal auditor should reject the request it she previously worked in the procurement area to maintain objectivity
C. The internal auditor should reject the request if the internal audit team does not have the requisite expertise.
D. The internal auditor may accept the request only if she defines the scope to ensure conformance with the Code of Ethics

Answer: D

Explanation:
According to the IIA's Code of Ethics and professional standards, internal auditors must maintain their independence and objectivity. However, they can provide training or advisory services as long as it does not impair these qualities. In this case, the internal auditor can accept the request to deliver training on the organization's third-party risk management process if she clearly defines the scope and ensures that it aligns with the principles of integrity, objectivity, confidentiality, and competency. This means the auditor should not take on management responsibilities and should ensure that the training is within the boundaries of providing advice and guidance without making decisions or taking actions on behalf of management.
IIA Code of Ethics
IIA Standard 1130: Impairment to Independence or Objectivity

NEW QUESTION # 179
Which of the following is a way to demonstrate an individual internal auditor's competency through continuing professional development?

A. Create different training budgets for each of the internal auditors
B. Define average training hours per auditor as a team performance measure
C. Analyze internal audit client survey feedback following audits
D. Review training records for all internal auditors

Answer: D

Explanation:
Reviewing training records for all internal auditors is a way to demonstrate an individual internal auditor's competency through continuing professional development. This method ensures that each auditor's training aligns with required competencies and standards, providing a clear record of professional development activities.
IIA standards on assessing professional competencies and continuing education.

NEW QUESTION # 180
Which of the following is least likely to enhance the independence of an internal audit activity?

A. A direct reporting relationship to the audit committee.
B. The existence of a formal written charter for the internal audit activity.
C. Adherence to the organization's position classification structure.
D. Submission of an annual internal audit work plan to the audit committee.

Answer: C

NEW QUESTION # 181
Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?

A. Evaluate the use of data analytics in an internal audit.
B. Describe data analytics and the application of data analytics methods in internal auditing.
C. Understand the definition of data analytics only.
D. Apply data analytics methods in internal auditing.

Answer: D

Explanation:
It is critical for new internal auditors to possess the competency to apply data analytics methods in internal auditing. This involves not just understanding or describing these methods, but actively utilizing them to enhance the planning and performance of internal audit engagements, thereby ensuring these engagements conform to the Standards.References: The IIA's competency framework for internal auditors, which emphasizes the application of data analytics in audit practices.

NEW QUESTION # 182
An organization is conducting a fraud risk assessment as part ol its risk management program. Which of the following steps is the organization most likely to perform first?

A. Identify existing controls for preventing and detecting fraud.
B. Identify potential fraud schemes.
C. Identify relevant fraud risk factors.
D. Identify red flags by conducting data analysis.

Answer: C

Explanation:
The first step in conducting a fraud risk assessment is to identify relevant fraud risk factors (Option A). This involves understanding the internal and external factors that could influence the likelihood and impact of fraud within the organization. Identifying these risk factors sets the foundation for subsequent steps, such as identifying potential fraud schemes, existing controls, and red flags. This approach aligns with the guidance provided in the IIA's Practice Guide on Managing the Business Risk of Fraud, which outlines the process of conducting comprehensive fraud risk assessments starting with identifying risk factors.References:
* IIA Practice Guide: Managing the Business Risk of Fraud
* COSO Framework for Fraud Risk Management

NEW QUESTION # 183
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