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IIA IIA-CIA-Part1 Exam Overview:

Certification Vendor:	IIA
Exam Name:	Essentials of Internal Auditing
Exam Number:	IIA-CIA-Part1
Passing Score:	600 (Scaled score out of 750)
Certificate Validity Period:	Lifetime
Real Exam Qty:	125
Exam Price:	USD 310 - USD 445
Exam Format:	Multiple Choice
Available Languages:	Turkish, English, Polish, Japanese, Portuguese, French, Simplified Chinese, Russian, Spanish, German, Korean, Arabic
Exam Duration:	150 minutes
Related Certifications:	Certified Internal Auditor (CIA)
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 Certification Exam is an essential step for internal auditors looking to enhance their knowledge and skills and demonstrate their commitment to the internal auditing profession's highest standards. By passing IIA-CIA-Part1 Exam, internal auditors can distinguish themselves as experts in essential internal auditing principles and practices and advance their careers in the field.

IIA Internal Audit Fundamentals Sample Questions (Q370-Q375):

NEW QUESTION # 370
Considering the concepts of organizationwide risk management and the system of internal controls, the internal audit activity as a whole can be considered which of the following types of control?

A. Governance control.
B. Process-level control.
C. Transaction-level control.
D. Management-oversight control.

Answer: A

NEW QUESTION # 371
Which of the following risk management techniques best describes the strategy of obtaining insurance to protect against losses due to bad weather conditions?

A. Risk avoidance
B. Risk acceptance
C. Risk sharing
D. Risk reduction

Answer: C

Explanation:
Obtaining insurance to protect against losses due to bad weather conditions is a strategy of risk sharing. Risk sharing involves transferring a portion of the risk to another party, often through mechanisms like insurance, hedging, or outsourcing. By obtaining insurance, an organization transfers the financial impact of adverse weather conditions to the insurer, thereby sharing the risk.
Risk avoidance (A) involves eliminating the risk entirely by not engaging in the activity that generates the risk.
Risk reduction (B) refers to actions taken to decrease the likelihood or impact of the risk. Risk acceptance (C) means acknowledging the risk and deciding to bear the consequences without taking steps to mitigate it.
References:
* ISO 31000:2018 Risk Management - Guidelines
* COSO Enterprise Risk Management Framework

NEW QUESTION # 372
Which of the following organizations is adopting an acceptance technique in terms of its risk response?

A. An organization that takes out insurance policies to protect its property and equipment.
B. An organization that opts out of investing in a new region due to volatility in foreign exchange rates.
C. An organization that takes no action in managing the possible exposure to an earthquake.
D. An organization that deploys policies and procedures to guide business activities and practices

Answer: C

Explanation:
An organization that takes no action in managing the possible exposure to an earthquake is adopting an acceptance technique in terms of its risk response. This technique involves acknowledging the risk but choosing not to take any proactive steps to manage it, essentially accepting the potential consequences.References: Risk management strategies as per IIA guidance.

NEW QUESTION # 373
With regard to governance, which of the following is a board-level responsibility rather than a management responsibility?

A. Monitoring and measuring performance.
B. Assigning authority and responsibilities organizationwide.
C. Obtaining assurance on external financial, regulatory, and internal audits.
D. Complying with laws, regulations, and codes.

Answer: D

NEW QUESTION # 374
Who is responsible for ensuring internal auditors' continuing professional development?

A. Chief audit executive.
B. Engagement supervisors.
C. Individual internal auditors.
D. The board.

Answer: A

NEW QUESTION # 375
......

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