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IIA-CIA-Part1 certification exam is a computer-based exam that comprises of 125 multiple-choice questions. IIA-CIA-Part1 exam is designed to be completed within 2.5 hours, and candidates are required to score at least 600 out of 800 to pass the exam. IIA-CIA-Part1 exam is conducted in English, and candidates can take the exam at any Pearson VUE test center located across the globe. The IIA-CIA-Part1 Certification Exam is an excellent opportunity for individuals who want to enhance their knowledge and skills in internal auditing and advance their careers in this field.

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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-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is an essential certification for individuals who are interested in pursuing a career in the field of internal auditing. IIA-CIA-Part1 Exam is designed to test the knowledge and skills of candidates in areas such as internal control, risk management, and governance.

IIA Internal Audit Fundamentals Sample Questions (Q213-Q218):

NEW QUESTION # 213
An organization receives the most value from an internal audit activity's enterprise-wide risk assessment when the auditor:

A. Reviews special projects and new initiatives.
B. Considers activities at all levels of the organization.
C. Validates supporting financial and operational data.
D. Focuses primarily on enterprise-level risks.

Answer: B

Explanation:
Section: Volume B

NEW QUESTION # 214
Which of the following situations best describes an internal auditor who may have violated the IIA Code of Ethics principle of confidentiality?

A. The auditor asked the audit client to copy requested files to her personal unencrypted memory stick because it was faster and more convenient.
B. The auditor was assigned to analyze the organization's incentive program and spent long hours reviewing other employees' bonuses,
C. The auditor decided not to notify her supervisor that her brother-in-law was responsible for the project the auditor was expected to evaluate.
D. The auditor intentionally omitted from his resume that he was fired from his previous job for fraud allegations,

Answer: A

Explanation:
According to the IIA Code of Ethics, the principle of confidentiality emphasizes that internal auditors must refrain from disclosing confidential information acquired in the course of their duties unless legally obligated to do so. Using a personal unencrypted memory stick for transferring audit files not only risks the security of the information but also contravenes the confidentiality principles by potentially exposing sensitive data to unauthorized access.
IIA Code of Ethics, Principle of Confidentiality

NEW QUESTION # 215
Which of the following measures could directly improve the general understanding of fraud risk within an organization?

A. Provide education about tactics used by fraudsters.
B. Request that the internal audit function conduct regular fraud risk assessments.
C. Formalize fraud reporting mechanisms.
D. Include fraud risk in the organization wide risk management program.

Answer: A

Explanation:
Education about fraud tactics most directly increases employees' and management's understanding of fraud risk because it explains how fraudulent schemes arise, what warning signs may look like, and how individuals can recognize suspicious behavior. Fraud risk assessments are important for identifying and evaluating exposures, but the assessment process does not necessarily educate the broader workforce. Incorporating fraud into enterprise risk management improves formal risk oversight, while reporting mechanisms provide channels through which suspected misconduct can be communicated. Neither measure directly develops employees' knowledge of fraud methods. Training and awareness programs strengthen fraud prevention by helping personnel recognize schemes, understand behavioral and transactional red flags, and appreciate their responsibilities in fraud risk management. Therefore, education regarding tactics used by fraudsters most directly improves general fraud-risk understanding throughout the organization.

NEW QUESTION # 216
The director of purchasing, a certified internal auditor (CIA), signs a contract to procure a large order from a supplier whose products provide the best price, quality, and performance. A few days after signing the contract, the supplier presents the CIA with $1, 000 as a gift. Which statement regarding acceptance of the money is correct?

A. Because the CIA is not acting as an internal auditor, accepting the money would be governed only by the organization's code of conduct.
B. Because the contract was signed before the money was offered, accepting the money would not violate the IIA Code of Ethics.
C. Accepting the money would violate the IIA Code of Ethics.
D. Accepting the money would be prohibited only if it were non-customary.

Answer: C

Explanation:
Section: Volume E

NEW QUESTION # 217
Company A has a formal comprehensive corporate code of ethics while company B does not. Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?
Company A exhibits a higher standard of ethical behavior than does company B.
Company A has established objective criteria by which an employee's actions can be evaluated.
The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.

A. 2only
B. 1 and 2only
C. 3only
D. 2 and 3only

Answer: A

NEW QUESTION # 218
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