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IIA IIA-CIA-Part1 Exam Overview:

Certification Vendor:	IIA
Exam Name:	Essentials of Internal Auditing
Exam Number:	IIA-CIA-Part1
Exam Duration:	150 minutes
Available Languages:	Spanish, Simplified Chinese, French, German, Russian, Turkish, Polish, Portuguese, English, Japanese, Korean, Arabic
Exam Format:	Multiple Choice
Passing Score:	600 (Scaled score out of 750)
Certificate Validity Period:	Lifetime
Real Exam Qty:	125
Related Certifications:	Certified Internal Auditor (CIA)
Exam Price:	USD 310 - USD 445
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 Internal Audit Fundamentals Sample Questions (Q746-Q751):

NEW QUESTION # 746
According to MA guidance, which of the following statements is true regarding an effective governance process?

A. It relies on the board to devise ways to communicate the effectiveness of internal controls.
B. It relies on effective risk management when establishing the organization's risk appetite.
C. It stipulates that risk needs to be considered when making strategic decisions.
D. It encourages strict segregation of the risk management and internal control processes.

Answer: C

Explanation:
An effective governance process requires that risk is considered in strategic decision-making, ensuring that all significant risks are identified, assessed, and managed appropriately. This integration of risk management into the strategic planning process helps align risk appetite and strategy, improving the overall governance and risk management framework of the organization.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

NEW QUESTION # 747
Considering the concepts of organization wide 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. Transaction-level control.
C. Management-oversight control.
D. Process-level control.

Answer: A

Explanation:
The internal audit activity can be considered a type of governance control. Governance controls are those that are designed to ensure that the overall direction, administration, and control of an organization are maintained.
The internal audit provides assurance on the effectiveness of governance, risk management, and internal controls.
The IIA's guidance on the role of internal auditing in enterprise-wide risk management.

NEW QUESTION # 748
Which of the following statements regarding segregation of duties is true?

A. A restrictive segregation-of-duties policy can help improve an organization's communication.
B. An organizational chart provides an accurate definition of segregation of duties.
C. Policies on segregation of duties in information systems must recognize the difference between logical and physical access to assets.
D. When evaluating an organization's policy on segregation of duties, employee competence does not need to be considered.

Answer: C

Explanation:
Section: Volume A

NEW QUESTION # 749
Which of the following constitutes an example of a control designed to prevent an undesired activity from happening?

A. Segregation of personnel duties.
B. Confirmation of sales by third parties.
C. Reconciliation of accounts.
D. Physical inventory counts.

Answer: A

Explanation:
Segregation of personnel duties is a control that is designed to prevent an undesired activity from happening, such as errors, fraud, or misuse of resources. It means dividing the tasks and responsibilities related to a process or activity among different people, so that no one person has complete control over it. The other options are examples of detective controls.

NEW QUESTION # 750
Which of the following statements is true regarding control activities?

A. Control activities are a precondition to setting risk tolerance levels.
B. Control activities provide the foundation for the organization to establish its risk appetite.
C. Control activities are implemented by internal auditors to mitigate risks to an acceptable level.
D. Control activities are carried out by first-line and second-line functions to mitigate risks.

Answer: D

Explanation:
Control activities are indeed carried out by first-line (operational management) and second-line (risk management and compliance functions) to mitigate risks. These activities are key components of an organization's internal control system, designed to address and manage risks identified across the organization. Internal auditors do not implement control activities; instead, they assess the adequacy and effectiveness of these controls.References: COSO Framework on Internal Control and IIA guidance on control activities.

NEW QUESTION # 751
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