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IIA IIA-CIA-Part1 Exam Overview:

Certification Vendor:	IIA
Exam Name:	Essentials of Internal Auditing
Exam Number:	IIA-CIA-Part1
Related Certifications:	Certified Internal Auditor (CIA)
Exam Format:	Multiple Choice
Exam Price:	USD 310 - USD 445
Passing Score:	600 (Scaled score out of 750)
Exam Duration:	150 minutes
Certificate Validity Period:	Lifetime
Real Exam Qty:	125
Available Languages:	Simplified Chinese, Japanese, Spanish, Russian, Portuguese, Polish, German, Korean, English, Turkish, French, Arabic
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: Essentials of Internal Auditing Exam is one of the three exams required to obtain the Certified Internal Auditor (CIA) certification. IIA-CIA-Part1 exam is designed to test the candidate's knowledge of the fundamental principles of internal auditing, including the role of internal auditors, the internal audit process, risk management, governance, and internal control. IIA-CIA-Part1 exam is suitable for individuals who are new to the internal audit profession, students studying internal auditing, and professionals seeking to enhance their knowledge and skills in this field.

IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). Internal Audit Fundamentals certification exam is designed to assess the competence and knowledge of internal auditors in the essential principles, concepts, and practices of internal auditing. IIA-CIA-Part1 Exam covers a wide range of topics, including internal control and risk management, governance and business ethics, and fraud risks and controls.

The Internal Audit Fundamentals certification is intended for internal auditors, risk management professionals, compliance officers, and other professionals who are involved in auditing, risk management, and internal control functions. It is also suitable for individuals who are interested in pursuing a career in internal auditing.

IIA Internal Audit Fundamentals Sample Questions (Q181-Q186):

NEW QUESTION # 181
Which of the following actions is a chief audit executive most likely to take in order to identify gaps in the internal audit activity's knowledge, skills, and competencies?

A. Incorporate the basic criteria for competency of the internal audit activity into the job descriptions of potential internal auditors,
B. Develop a competency assessment tool for the internal audit activity based on The IIA Global Internal Audit Competency Framework.
C. Complete a skills assessment of the internal audit activity based on. The IIA Global Internal Audit Competency Framework.
D. Develop an internal audit activity plan for training internal auditors to perform required assurance and consulting activities.

Answer: C

Explanation:
The most likely action a chief audit executive would take to identify gaps in the internal audit activity's knowledge, skills, and competencies is to complete a skills assessment of the internal audit activity based on The IIA Global Internal Audit Competency Framework. This framework provides a structured and comprehensive approach to assess the current capabilities and identify any areas requiring improvement or development within the audit team.References: The Institute of Internal Auditors (IIA) - Global Internal Audit Competency Framework.

NEW QUESTION # 182
A chief audit executive (CAE) submits internal audit activity (IAA) plans and information about significant interim changes to senior management and the board for review. Which other piece of information should the CAE provide to senior management and the board?

A. Resource requirements and resource limitations.
B. The most recent engagement of each member of the audit staff and its duration.
C. The CAE's preferred statistical analysis methods and relevant software to be utilized.
D. Identification of proposed consultants and support staff for the IAA.

Answer: A

NEW QUESTION # 183
An internal auditor found that his organization did not make a disclosure that is required by law. However, the auditor decided not to raise an audit finding. Which of the following Code of Ethics principles was violated?

A. Confidentiality.
B. Integrity.
C. Proficiency.
D. Objectivity.

Answer: B

Explanation:
By not raising an audit finding about the organization failing to make a legally required disclosure, the internal auditor violated the principle of Integrity. This principle requires auditors to perform their work honestly, diligently, and responsibly. Ignoring a legal requirement compromises the auditor's integrity, as it involves a deliberate omission of relevant facts.
* Option A: Objectivity involves maintaining impartiality, which is related but not directly relevant to this situation.
* Option C: Proficiency pertains to having the necessary knowledge and skills.
* Option D: Confidentiality involves respecting the value and ownership of information received.
IIA Code of Ethics: Integrity.
IIA Standards of Professional Practice.

NEW QUESTION # 184
Senior management has decided to adopt the key principles approach of the ISO 31000 risk management framework. According to IIA guidance, which of the following principles is most appropriate when implementing the risk management process in a dynamic agency?

A. The risk management process should use a formal technique to consider the consequence and likelihood of each risk.
B. Everyone in the agency has a primary responsibility for identifying and managing risks as part of the risk management process.
C. The risk management process should be regularly reviewed and respond to changes in the environment, to remain relevant.
D. The risk management process, while evaluating risk, should develop a mechanism to rank the relative importance of each risk.

Answer: C

NEW QUESTION # 185
An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

A. Apply antivirus and patch management software.
B. Utilize dedicated and encrypted network connections.
C. Utilize secure socket layer encryption.
D. Install a software inventory management application.

Answer: D

Explanation:
Section: Volume E

NEW QUESTION # 186
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