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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Essentials of Internal Auditing (Internal Audit Fundamentals) |
| Exam Number: | IIA-CIA-Part1 |
| Available Languages: | English, Portuguese, Russian, German, Korean, French, Spanish, Italian, Mandarin (Simplified), Japanese |
| Certificate Validity Period: | 3 years to complete all 3 parts; certification lifelong once earned |
| Passing Score: | 600 (scaled score, out of 750) |
| Exam Duration: | 150 minutes |
| Related Certifications: | CIA Part 2 - Practice of Internal Auditing Internal Audit Practitioner (IAP) CIA Part 3 - Business Knowledge for Internal Auditing |
| Exam Price: | $310 USD (IIA members), $445 USD (non-members) |
| Real Exam Qty: | 125 |
| Exam Format: | Multiple-choice questions |
| Recommended Training: | IIA Official Learning Resources |
| Exam Registration: | Pearson VUE Scheduling IIA Official Registration |
| Sample Questions: | IIA IIA-CIA-Part1 Sample Questions |
| Exam Way: | Online proctored or onsite testing center (Pearson VUE) |
| Pre Condition: | No formal prerequisites for Part 1; full CIA certification requires education (4-year degree or equivalent) and relevant work experience |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-content/ |
>> IIA-CIA-Part1 Certification Test Answers <<
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Passing the IIA-CIA-Part1 Exam is the first step in obtaining the CIA certification. Candidates must also pass the IIA-CIA-Part2 and IIA-CIA-Part3 exams and meet the work experience requirements to become certified. Once certified, internal auditors can demonstrate their expertise in the profession, enhance their career opportunities, and contribute to the success of their organizations.
NEW QUESTION # 159
Which of the following statements best illustrates why internal auditors assess soft controls?
Answer: C
Explanation:
Assessing soft controls can help internal auditors in undertaking root-cause analysis because soft controls, such as corporate culture and employee behavior, often provide insights into the underlying causes of observed deficiencies. By evaluating these soft controls, auditors can identify why certain hard controls may be failing and what might be influencing employee actions and attitudes, thus facilitating a more effective audit.References: The Institute of Internal Auditors (IIA) guidance on behavioral and cultural audits and risk management practices.
NEW QUESTION # 160
Auditors 1, 2, and 3 work out of various offices. Each must be assigned to one, and only one, of three audit locations (A, B, or C). The cost of sending each auditor to each location is listed below:
Audit Locations
Auditor 1 A B
Auditor 2 $200 $300 $400
Auditor 3 $400 $300 $600
Auditor 4 $200 $200
$500
The minimum cost with which this assignment can be accomplished is:
Answer: D
NEW QUESTION # 161
Which of the following lists the audit activities in the order in which they would generally be completed during a preliminary survey?
I. Write detailed audit procedures.
II. Identify client objectives, goals, and standards.
III. Identify risks and controls intended to prevent associated losses.
IV. Determine relevant engagement objectives.
Answer: D
NEW QUESTION # 162
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
Answer: B
NEW QUESTION # 163
Which of the following statements is true regarding corporate social responsibility (CSR)?
Answer: C
Explanation:
Corporate Social Responsibility (CSR) reporting is largely voluntary, unlike financial reporting which is typically required by law. Organizations choose to engage in CSR activities and reporting to demonstrate their commitment to ethical behavior and sustainable business practices. This aspect of CSR highlights the discretionary nature of these initiatives and their reporting, aligning with the current understanding in corporate governance and sustainability circles.
Global Reporting Initiative (GRI) Standards
NEW QUESTION # 164
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