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IIA IIA-CIA-Part1 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Essentials of Internal Auditing (Internal Audit Fundamentals)
Exam Number:	IIA-CIA-Part1
Related Certifications:	CIA Part 3 - Business Knowledge for Internal Auditing CIA Part 2 - Practice of Internal Auditing Internal Audit Practitioner (IAP)
Exam Price:	$310 USD (IIA members), $445 USD (non-members)
Exam Duration:	150 minutes
Available Languages:	English, Russian, Japanese, French, Italian, Korean, Portuguese, German, Spanish, Mandarin (Simplified)
Real Exam Qty:	125
Certificate Validity Period:	3 years to complete all 3 parts; certification lifelong once earned
Exam Format:	Multiple-choice questions
Passing Score:	600 (scaled score, out of 750)
Recommended Training:	IIA Official Learning Resources
Exam Registration:	Pearson VUE Scheduling IIA Official Registration
Sample Questions:	IIA IIA-CIA-Part1 Sample Questions
Exam Way:	Online proctored or onsite testing center (Pearson VUE)
Pre Condition:	No formal prerequisites for Part 1; full CIA certification requires education (4-year degree or equivalent) and relevant work experience
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/exam-content/

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IIA Internal Audit Fundamentals Sample Questions (Q410-Q415):

NEW QUESTION # 410
To develop greater internal auditing expertise, the chief audit executive (CAE) has been assigning the same relatively inexperienced team of internal auditors to a series of engagements spanning several months. Is this practice consistent with the Standards?

A. No. Teams should be comprised of both experienced and inexperienced auditors.
B. No. The team should collectively possess the competencies appropriate for the engagements.
C. Yes. The experience will quickly build specialized skills and competencies.
D. Yes. The CAE is promoting the professional development of the staff.

Answer: B

NEW QUESTION # 411
Which of the following scenarios most likely indicates that the organization is not managing risks effectively?

A. A construction project is significantly delayed due to an unexpected global pandemic.
B. Senior management terminated contracts with certain solar panel manufacturers due to potential allegations of child labor usage.
C. A local community filed a lawsuit against a wind farm developer even though the developer complied with all legal requirements.
D. Securities market oversight authorities fined the organization for not disclosing significant transactions with a related party.

Answer: D

Explanation:
Effective risk management offers the potential to reduce both the possibility of a risk occurring and its potential impact. Option A is the most likely scenario that indicates that the organization is not managing risks effectively, because it shows that the organization failed to comply with the disclosure requirements and exposed itself to regulatory fines and reputational damages. The other options involve external factors beyond the organization's control or showcase proactive management of an identified risk.

NEW QUESTION # 412
Which statement most accurately describes how criteria are established for use by internal auditors in determining whether goals and objectives have been accomplished?

A. Management is responsible for establishing the criteria.
B. Appropriate accounting or auditing standards, including international standards, should be used as the criteria.
C. Internal auditors should use professional standards or government regulations to establish the criteria.
D. The industry in which a company operates establishes criteria for each member company through benchmarks and best practices for that industry.

Answer: A

NEW QUESTION # 413
Which of the following actions does not violate the IIA Code of Ethics or Standards?

A. An internal auditor disclosing confidential information in response to a lawsuit.
B. An internal auditor disclosing details of an audit report to colleagues from a different organization.
C. An internal auditor performing an audit on an operation that they managed less than a year ago.
D. An internal auditor performing an audit on procedures that they were responsible for creating.

Answer: A

NEW QUESTION # 414
During a review of data center physical security and environmental controls, an auditor should ensure that:
I.Visitors are accompanied by authorized personnel at all times.
II.
Only developers and operators have access to the data center.
III.
Fire suppression equipment is tested periodically.
IV.
Fire and water detectors have been installed.

A. II, III, and IV only.
B. I, III, and IV only.
C. I and III only.
D. II and IV only.

Answer: B

NEW QUESTION # 415
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