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IIA-CIA-Part1 exam is a computer-based exam that consists of 125 multiple-choice questions. IIA-CIA-Part1 Exam is designed to be completed within 2.5 hours. The passing score for the exam is 600 out of 800. Individuals who pass the exam are awarded the Certified Internal Auditor (CIA) designation.

IIA-CIA-Part1 Certification Exam is an essential step for individuals who want to start a career in internal auditing. Internal Audit Fundamentals certification demonstrates to employers that the individual has the necessary knowledge and skills to perform internal auditing tasks effectively. Internal Audit Fundamentals certification also provides a competitive advantage to individuals who want to advance their career in the field of internal auditing.

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IIA-CIA-Part1 certification exam is a crucial step towards becoming a certified internal auditor. It is designed to test the knowledge and understanding of candidates in the areas of internal auditing, including governance, risk management, ethics, and internal control. IIA-CIA-Part1 Exam consists of 125 multiple-choice questions and has a duration of 2.5 hours. To pass the exam, candidates must score a minimum of 600 points out of 750.

IIA Internal Audit Fundamentals Sample Questions (Q34-Q39):

NEW QUESTION # 34
Which of the following is a role of the board of directors in the governance process?

A. Review and approve operational goals and objectives.
B. Implement an effective system of internal controls to support the organization's governance systems.
C. Conduct periodic assessments of the organization's governance systems.
D. Obtain assurance concerning the effectiveness of the organization's governance systems.

Answer: D

Explanation:
Section: Volume A
Explanation

NEW QUESTION # 35
The primary reason that a bank would maintain a separate compliance function is to:

A. Strengthen controls over the bank's investments.
B. Ensure the independence of line and senior management.
C. Better respond to shareholder expectations.
D. Better manage perceived high risks.

Answer: D

NEW QUESTION # 36
During an assurance engagement the internal audit team discovers that employees performing a control do not understand the principles behind it. Before the engagement concludes, at management's request the audit team facilitates several formal training sessions to help explain those principles to the employees. Which of the following best describes the engagement provided by the internal audit activity in this scenario?

A. Assurance services
B. Prohibited services
C. Blended services
D. Consulting services

Answer: D

NEW QUESTION # 37
Which of the following controls is not appropriate for sales in a manufacturing organization?

A. Goods shipped are matched with valid customer orders.
B. Goods returned are inspected for damage by the receiving department for proper disposition.
C. Sales department approval is required for credit sales transactions.
D. Customers' orders are recorded promptly.

Answer: C

Explanation:
Section: Volume E

NEW QUESTION # 38
Which of the following statements best explains why internal auditors map processes?
1. To obtain audit evidence to support auditor's observations.
2. To determine scope and objectives of the audit.
3. To facilitate the identification of ownership and responsibility for key risks.
4. To identify potential efficiency improvements.

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

Answer: B

NEW QUESTION # 39
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