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IIA IIA-CIA-Part1 Exam Overview:

Certification Vendor:	IIA
Exam Name:	Essentials of Internal Auditing
Exam Number:	IIA-CIA-Part1
Real Exam Qty:	125
Certificate Validity Period:	Lifetime
Available Languages:	Turkish, Arabic, English, Portuguese, German, Spanish, Simplified Chinese, French, Russian, Korean, Japanese, Polish
Exam Price:	USD 310 - USD 445
Related Certifications:	Certified Internal Auditor (CIA)
Exam Format:	Multiple Choice
Passing Score:	600 (Scaled score out of 750)
Exam Duration:	150 minutes
Sample Questions:	IIA IIA-CIA-Part1 Sample Questions
Exam Way:	Computer-based testing at Pearson VUE centers
Pre Condition:	Candidates must hold a Bachelor's degree or higher from an accredited institution.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-1/

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IIA-CIA-Part1 exam covers the fundamental principles and concepts of internal auditing, including governance and risk management, as well as the tools and techniques of the internal auditor. IIA-CIA-Part1 Exam is divided into six domains, including mandatory guidance, internal control and risk, conducting internal audit engagements, fraud risks and controls, governance, risk management and control, and business acumen.

IIA Internal Audit Fundamentals Sample Questions (Q644-Q649):

NEW QUESTION # 644
Which of the following would provide the best assessment of an organization's ethical climate?

A. Number of years that directors have been appointed to the board.
B. Frequency of fraud reported and results of subsequent investigations.
C. Evidence of training provided to the board of directors on ethical issues.
D. Clarity and consistency of consequences imposed by the board of directors for ethical violations.

Answer: D

NEW QUESTION # 645
Which of the following is a preventive control?

A. Reconciling purchase orders with approvals.
B. Creating an audit trail.
C. Reviewing expense accounts for irregularities.
D. Placing controls on physical access to inventory.

Answer: D

NEW QUESTION # 646
The chief commodity trader for a large energy company learns from a friend that a competitor will likely fail its upcoming regulatory audit and will be forced to temporarily decrease production. If the information is true, the trader has short-term opportunities to make trades that will financially benefit the trader's company and will lead to a substantial increase in the trader's performance bonus. However, if the information is not true, making the trades will significantly increase the company's risk of being caught in a long position. From an ethical perspective, which of the following would be the most appropriate course of action for the trader to take?

A. Disclose the information to the risk oversight committee but proceed with the trade to capitalize on the opportunity.
B. Have another trader on staff make the trade in order to avoid a conflict of interest.
C. Make the trade because the company and the trader will both benefit.
D. Defer the decision to management and risk the loss of the trading opportunity.

Answer: D

Explanation:
Section: Volume B
Explanation/Reference:

NEW QUESTION # 647
During an internal audit,the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
This is an example of which of the following analytical auditing procedures?

A. Regression analysis.
B. Reasonableness test.
C. Benchmarking.
D. Trend analysis.

Answer: C

NEW QUESTION # 648
Which of the following frauds is most likely to occur in the accounts payable function?

A. Factitious vendors are entered into the system, possibly resulting in improper disbursements.
B. Certain costs are capitalized, rather than expensed.
C. Bad debt expense is intentionally omitted from the financial statements.
D. A related party receives benefits not appropriate in an arm's-length transaction.

Answer: A

Explanation:
In the accounts payable function, the most likely fraud scenario involves the creation of fictitious vendors.
This fraud can lead to improper disbursements where payments are made to non-existent entities, effectively siphoning money out of the organization. This type of fraud is easier to execute in accounts payable compared to other functions because it can involve relatively straightforward manipulations of vendor master files and payment processes. Such schemes can result in significant financial losses and are a common concern for internal auditors reviewing accounts payable controls.
IIA Practice Guide on Accounts Payable Risks and Controls.
Association of Certified Fraud Examiners (ACFE) publications on common fraud schemes.

NEW QUESTION # 649
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