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IIA-CIA-Part1 Certification Exam covers a wide range of topics related to internal auditing, including governance and risk management, fraud and forensic auditing, and internal control and audit tools. It is a computer-based exam consisting of 125 multiple-choice questions that must be completed within two and a half hours. IIA-CIA-Part1 Exam is scored on a scale of 250-750, with a passing score of 600. Candidates have the option to take the exam at a testing center or remotely from their own computer.
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IIA-CIA-Part1 (Essentials of Internal Auditing) certification exam is an essential certification for internal auditors worldwide. IIA-CIA-Part1 exam is conducted by the Institute of Internal Auditors (IIA), which is a global organization that provides professional certification, education, research, and guidance for internal auditors. The IIA-CIA-Part1 certification exam ensures that internal auditors have the necessary understanding of the fundamental principles of internal auditing and the related concepts that support and enhance its practice.
NEW QUESTION # 127
Which of the following statements is true regarding risk management frameworks?
Answer: B
Explanation:
A risk management framework is a system for identifying, evaluating and prioritising risks and minimising their impact. The primary goal of a risk management framework is to preserve a company's capital and earnings while allowing it to develop. There is no one-size-fits-all approach to risk management, as different organizations face different types and levels of risks depending on their industry, size, culture, objectives, and strategies. Therefore, the organization should ensure that its risk management framework is tailored to its specific needs and circumstances, and reflects its risk appetite and tolerance.
References:
- Risk Management Framework (RMF) Definition - Investopedia
- A Guide to the Risk Management Framework (With Examples)
- What Is A Risk Management Framework (RMF)? 2023 Guide - SelectHub
- Risk Resources in Internal Audit | The IIA
NEW QUESTION # 128
Which of the following statements regarding organizational governance is not correct?
Answer: C
NEW QUESTION # 129
Which of the following is an area that an organization would most likely include as part of its corporate social responsibility reporting?
Answer: B
NEW QUESTION # 130
An internal auditor found that his organization did not make a disclosure that is required by law. However, the auditor decided not to raise an audit finding. Which of the following Code of Ethics principles was violated?
Answer: C
NEW QUESTION # 131
Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization's internal auditors, as the audit results highlight critical findings.
The relationship between the internal audit activity and management has continued to deteriorate, as previous audit reports also showed a large number of issues. What would be the best strategy for working through the current audit results while also attempting to repair the relationship with management?
Answer: B
NEW QUESTION # 132
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