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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)
Exam Price:	USD 310 - USD 445
Related Certifications:	Certified Internal Auditor (CIA)
Exam Duration:	150 minutes
Available Languages:	Turkish, Korean, French, Japanese, German, Portuguese, Spanish, Polish, Arabic, English, Russian, Simplified Chinese
Exam Format:	Multiple Choice
Certificate Validity Period:	Lifetime
Real Exam Qty:	125
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 exam is the first step towards obtaining the Certified Internal Auditor (CIA) certification. It is a computer-based exam consisting of 125 multiple-choice questions that must be completed within 2 hours and 30 minutes. IIA-CIA-Part1 Exam is available in multiple languages and can be taken at any Pearson VUE test center around the world.

IIA Internal Audit Fundamentals Sample Questions (Q400-Q405):

NEW QUESTION # 400
Which of the following would provide the best evidence of compliance with an airline's standard of having aircraft refueled and cleaned within a specified time of arrival at an airport?

A. Vendor fuel invoices that have been reconciled to inventory records.
B. Comparison of the standard hourly labor costs for cleaning and fueling personnel with actual labor charges.
C. Observation of selected aircraft while they are being refueled and cleaned.
D. Time cards completed by aircraft cleaning and fueling crews.

Answer: C

Explanation:
Section: Volume C
Explanation

NEW QUESTION # 401
Which of the following are components of the COSO enterprise risk management
framework?
1.Objective setting.
2.External environment.
3.Data collection.
4.Control activities.

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

Answer: A

NEW QUESTION # 402
Which of the following might alert an internal auditor to the possibility of fraud in a division?
1.The division is not scheduled for an external audit this year.
2.Sales have increased by 10 percent.
3.A
significant portion of management's compensation is directly tied to reported net income of the division.

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

Answer: A

NEW QUESTION # 403
In preparing for an audit of the footwear division of a major retail organization, an internal auditor gathered the following information about the organization's stores:

In addition to labor costs, the other costs associated with each store are leasing and maintenance expenses. Which of the following is a valid conclusion?

A. Gross margin is directly related to the size of the store.
B. Cost of goods sold is directly related to the size of the store.
C. Sales per store are directly related to the size of the store.
D. Employees are less productive in larger stores.

Answer: C

NEW QUESTION # 404
Which of the following is true for consulting engagements'?

A. The nature of consulting services does not have to be in the internal audit charter
B. A work program for the engagement is not required but may be developed
C. Risks identified from the engagement must be considered when evaluating the organization's risk management processes
D. The internal audit activity must ensure management actions have been effectively implemented or risk accepted

Answer: C

NEW QUESTION # 405
......

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