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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Essentials of Internal Auditing |
| Exam Number: | IIA-CIA-Part1 |
| Exam Format: | Multiple Choice |
| Exam Price: | USD 310 - USD 445 |
| Passing Score: | 600 (Scaled score out of 750) |
| Real Exam Qty: | 125 |
| Available Languages: | Turkish, Simplified Chinese, Russian, English, Polish, Japanese, German, Spanish, French, Portuguese, Arabic, Korean |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Exam Duration: | 150 minutes |
| Certificate Validity Period: | Lifetime |
| 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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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
IIA-CIA-Part1 Certification Exam is a challenging exam that requires extensive preparation. Candidates are advised to study the exam syllabus thoroughly and take practice exams to familiarize themselves with the exam format and difficulty level. The IIA offers study materials and training courses to assist candidates in their preparation for the exam.
NEW QUESTION # 579
Which of the following strategies by a new chief audit executive would best help ensure that the internal audit activity aligns with The IIA's Mission of Internal Audit?
Answer: A
NEW QUESTION # 580
According to IIA guidance which of the following statements regarding ethics is true?
Answer: D
NEW QUESTION # 581
An internal auditor has suspicions that some fictitious vendors have been created in the organization's computer system. Which of the following would be the best technique to detect this fraud?
Answer: C
Explanation:
The best technique to detect fictitious vendors in the organization's computer system is to run checks to find matches between vendor and employee addresses. This method is effective because fictitious vendors often have addresses that match those of employees creating them. This kind of analysis targets the direct linkage between fraudulent activities and internal entities, which is a common red flag in vendor fraud scenarios.
References: Association of Certified Fraud Examiners (ACFE) - Techniques for Fraud Detection
NEW QUESTION # 582
Which of the following engagement areas would allow the internal audit activity to assess organizational governance?
Answer: C
Explanation:
Organizational governance is the combination of processes and structures that help the organization achieve its objectives. Ethics activities are part of organizational governance, as they reflect the organization's values, culture, and ethical standards. Internal audit can assess the ethics activities by evaluating the design and effectiveness of the ethics program, policies, and procedures, and providing assurance and advice on how to improve them.
References:
- CIA Exam Practice Questions - Certified Internal Auditor 2019
- IIA Audit Tool - The Institute of Internal Auditors or The IIA
- Internal Audit Governance: Effective Governance through Internal Auditing
- Corporate Governance & Internal Audit | Ideagen
NEW QUESTION # 583
Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department. Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?
Answer: D
Explanation:
Workshops are likely the most efficient way for management to self-assess the overall effectiveness of the controls in a 200-person manufacturing department. Workshops can facilitate interactive discussions and group activities that help identify control gaps, understand employee perspectives, and consolidate feedback effectively across a large group.References: Best practices in internal control assessments and organizational development literature.
NEW QUESTION # 584
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