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IIA IIA-CIA-Part1 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	CIA Part 1: Essentials of Internal Auditing
Exam Number:	IIA-CIA-Part1
Exam Duration:	150 minutes
Exam Format:	Multiple-choice questions, Computer-based test
Passing Score:	Scaled score 600 out of 750
Certificate Validity Period:	Program must be completed within 3 years of registration; certification requires ongoing CPE after certification
Real Exam Qty:	125 multiple-choice questions
Related Certifications:	Certified Internal Auditor (CIA)
Exam Price:	Varies by country and IIA membership status (typically paid per part; check official IIA pricing)
Available Languages:	English, Additional localized languages depending on test center availability
Recommended Training:	IIA CIA Learning System IIA Official CIA Review Courses
Exam Registration:	IIA CIA Certification Overview and Registration IIA Exam Scheduling (Pearson VUE)
Sample Questions:	IIA IIA-CIA-Part1 Sample Questions
Exam Way:	Computer-based exam delivered at authorized test centers or online proctored options (availability varies by region)
Pre Condition:	No formal prerequisite required, but basic understanding of accounting, auditing, and business processes is recommended.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/

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Free PDF Professional IIA-CIA-Part1 - Internal Audit Fundamentals Download Free Dumps

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IIA-CIA-Part1 exam consists of 125 multiple-choice questions and has a duration of two hours and forty-five minutes. IIA-CIA-Part1 Exam is computer-based and is administered at Pearson VUE testing centers worldwide. IIA-CIA-Part1 exam content is based on the International Professional Practices Framework (IPPF) and covers topics such as internal control and risk management, governance, fraud risks and controls, and the role of internal audit in the organization. Passing the exam requires a minimum score of 600 on a scale of 250-750.

IIA Internal Audit Fundamentals Sample Questions (Q89-Q94):

NEW QUESTION # 89
Which of the following is least likely to be considered material in an audit of a medium-sized organization?

A. A violation of a government statute.
B. Fraud resulting in a cash loss to the organization.
C. An underpayment to the employee pension fund.
D. A $1,000 overstatement of the accrued-vacation payable account.

Answer: D

NEW QUESTION # 90
Which of the following internal controls best mitigates the risk of corruption schemes between employees and vendors?

A. Having employees sign annual attestations that they adhere to the organization's code of ethics.
B. Conducting regular examinations of documentation both paper and electronic.
C. Establishing policies that prohibit an employee from receiving gifts from an interested party.
D. Having strong management oversight of the purchasing and accounts payable functions.

Answer: D

Explanation:
Strong management oversight of the purchasing and accounts payable functions best mitigates the risk of corruption schemes between employees and vendors. This control ensures that transactions are reviewed and approved at appropriate levels, which helps prevent and detect collusion and corrupt practices.
IIA guidance on preventing and detecting corruption.

NEW QUESTION # 91
According to IIA guidance, which of the following statements is true regarding the reporting of results from a quality assurance and improvement program review of the internal audit activity?

A. A report on the results of the assessment is issued upon completion, and progress on implementing recommended improvements must be reported monthly.
B. The results are shared with the board and management upon completion, and monitoring of recommended improvements must be reported at least annually.
C. The results are communicated upon completion to the board and management, but action plans for recommended improvements do not have to be reported.
D. The results are reported upon completion in confidence directly to the board, and management is advised only of the recommendations and improvement action plans.

Answer: B

Explanation:
Section: Volume D

NEW QUESTION # 92
The internal audit activity is planning a procurement audit and needs to obtain a thorough understanding of the subcontracting process,which can involve multiple individuals in multiple countries.
Which of the following internal audit tools would be most effective to document the process and the key controls?

A. Cross-functional flow chart.
B. Internal control checklist.
C. Procurement employee survey.
D. Segregation of duties matrix.

Answer: A

NEW QUESTION # 93
Risk assessments are valuable to the internal audit activity's planning process because they assist in:

A. Identifying risks that management and the internal auditors have overlooked.
B. Identifying the audit universe or auditable activities that need to be reviewed.
C. Educating management on the importance of keeping the internal audit activity informed of organizational changes.
D. Eliminating all areas with low risk from the audit plan.

Answer: B

NEW QUESTION # 94
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