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IIA-CIA-Part1 certification exam is an excellent way for individuals to demonstrate their knowledge and expertise in the field of internal auditing. Internal Audit Fundamentals certification is globally recognized and is highly respected by employers and peers in the industry. Individuals who pass the Essentials of Internal Auditing exam are well-prepared to take on entry-level positions in the field of internal auditing and are on the path to obtaining the prestigious CIA designation.

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Exam IIA-CIA-Part1 Guide Materials - 100% Pass Quiz 2026 IIA First-grade IIA-CIA-Part1: Internal Audit Fundamentals Valid Exam Questions

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IIA-CIA-Part1 Exam covers a wide range of topics related to internal auditing, including governance and risk management, internal control and audit tools, and the role of internal auditors in the organization. IIA-CIA-Part1 Exam consists of 125 multiple-choice questions that need to be completed within 2.5 hours. The passing score for the exam is 600 out of 800.

IIA Internal Audit Fundamentals Sample Questions (Q737-Q742):

NEW QUESTION # 737
In order to exercise due professional care as defined in the International Professional Practices Framework,an internal auditorshould:
I.Consider the probability of significant noncompliance in each audit engagement.
II.Perform assurance procedures with sufficient care to ensure that all risks are identified.
III.Weigh the cost of assurance against the benefits.

A. I and IIonly
B. II and IIIonly
C. I,II,and III.
D. I and IIIonly

Answer: D

NEW QUESTION # 738
Which of the following statements is correct with regard to risk management?

A. The total process of risk management, which includes a related system of internal control, is the responsibility of the board.
B. The chief audit executive is accountable to the board for designing, implementing and monitoring the risk management process.
C. The board's responsibility for risk management cannot be assigned to a board committee, such as a board risk committee.
D. The finance director is responsible for the overall implementation of the risk management process.

Answer: A

NEW QUESTION # 739
Which two of the following are preventive controls in a check disbursement process?
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un- reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.

A. 2 and 4.
B. 1 and 3.
C. 2 and 3.
D. 1 and 4.

Answer: A

NEW QUESTION # 740
A subsidiary of the organization was preparing for an initial public offering (IPO). Af the request of the audit committee, the chief audit executive (CAE) and all senior audit staff were actively involved in the process by helping collect and validate financial data, conducting assessments, and participating in meetings with IPO advisors. Six months later, it became obvious that the IPO had to be canceled. Newly appointed audit committee members requested an assurance engagement that v/ould assess the IPO preparation process. Which of the following would be the best course of action for the chief audit executive (CAE) to take?

A. The CAE should reject the assignment, as such engagements are beyond the scope of auditors who are usually not familiar with root cause analysis methodology.
B. The CAE should disclose objectivity limitations to the audit committee and suggest alternatives, such as outsourcing the engagement.
C. The decision to involve auditors in the IPO was made by former audit committee members; therefore, the CAE is not responsible and can proceed with the new assignment.
D. The engagement should be undertaken by audit assistants and other junior staff members who were not involved in the IPO process.

Answer: B

Explanation:
Since the CAE and senior audit staff were actively involved in the IPO process, their objectivity could be compromised if they conduct the assurance engagement. Disclosing these limitations to the audit committee and suggesting alternatives, such as outsourcing the engagement, helps maintain the integrity and objectivity of the audit process. References:
* IIA Standard 1130: Impairment to Independence or Objectivity.
* IIA Practice Guide: Independence and Objectivity.

NEW QUESTION # 741
Which of the following actions would be considered a violation of the Standards?
I.Drafts of engagement communications were reviewed with the audit client to obtain input. The client's comments were considered when developing the engagement final communication.
II.An auditor participated as part of a development team to review the control procedures to be incorporated into a major computer application under development.
III.Given limited resources,the chief audit executive performed a risk analysis to determine which functions to audit.

A. IIonly
B. I,II,and III.
C. I and IIIonly
D. None of the above.

Answer: D

NEW QUESTION # 742
......

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