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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 Format:	Multiple Choice
Related Certifications:	Certified Internal Auditor (CIA)
Certificate Validity Period:	Lifetime
Passing Score:	600 (Scaled score out of 750)
Real Exam Qty:	125
Available Languages:	French, English, Korean, Japanese, Russian, German, Simplified Chinese, Arabic, Turkish, Polish, Portuguese, Spanish
Exam Price:	USD 310 - USD 445
Exam Duration:	150 minutes
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 a computer-based exam with multiple-choice questions. IIA-CIA-Part1 exam is divided into two parts, and candidates are given 2 hours and 45 minutes to complete each part. IIA-CIA-Part1 exam is offered in several languages and can be taken at any IIA-authorized testing center worldwide. Candidates who pass the exam earn the designation of Certified Internal Auditor (CIA) and become eligible to pursue the remaining parts of the CIA certification.

IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a comprehensive assessment designed to test the knowledge and skills of candidates who wish to become certified internal auditors. IIA-CIA-Part1 Exam is one of the three exams required to become a Certified Internal Auditor (CIA) and is administered by the Institute of Internal Auditors (IIA). Passing IIA-CIA-Part1 exam is a critical step towards obtaining certification and advancing in the field of internal auditing.

IIA Internal Audit Fundamentals Sample Questions (Q16-Q21):

NEW QUESTION # 16
Sometimes,internal audit staff may partner with operating managers to rank risks. Which of the following outcomes may be the most beneficial aspects of this strategy?
1.Reappraising risks levels.
2.Providing accurate information to management.
3.Marketing the internal audit activity.
4.Planning safeguards for assets in high-risk areas.

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

Answer: B

NEW QUESTION # 17
Which of the following actions does not violate the IIA Code of Ethics or Standards?

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

Answer: C

NEW QUESTION # 18
Which of the following is not considered one of the most common red flags for perpetrators of fraud?

A. Excessive control issues.
B. Unusually close association with customers.
C. Experiencing financial difficulty.
D. Repeat performance issues.

Answer: D

Explanation:
Section: Volume D

NEW QUESTION # 19
Which of the following is the primary reason that the quality assurance and improvement program should be detailed in the internal audit charter?

A. To conform with mandatory IIA guidance regarding internal audit charters.
B. To demonstrate the intent to fulfill responsibilities with proficiency and due professional care.
C. To describe the significance of internal audit independence and the activities promoting it.
D. To justify training costs in the internal audit function's annual budget.

Answer: B

Explanation:
A quality assurance and improvement program demonstrates the internal audit function's commitment to performing its responsibilities competently, professionally, and consistently while continually improving effectiveness. The Global Internal Audit Standards require the CAE to establish a program that evaluates conformance with applicable Standards, achievement of performance objectives, and opportunities for improvement. The internal audit charter should communicate the function's commitment to quality assurance and improvement because this provides stakeholders with confidence that internal audit work will be performed with appropriate proficiency and due professional care. The QAIP is not primarily intended to justify training expenditures or explain organizational independence. Although inclusion in the charter also supports conformance with IIA requirements, its substantive purpose is to demonstrate internal audit's commitment to professional quality and continuous improvement.

NEW QUESTION # 20
According to COSO,which of the following is not considered one of the components of an organization's internal environment?

A. Authority and responsibility to resolve issues.
B. Knowledge and skills needed to perform activities.
C. Integrated responses to multiple risks.
D. Framework to plan,executeand monitor activities.

Answer: C

NEW QUESTION # 21
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