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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 |
| Exam Price: | $310 USD (IIA members), $445 USD (non-members) |
| Exam Format: | Multiple-choice questions |
| Related Certifications: | CIA Part 2 - Practice of Internal Auditing Internal Audit Practitioner (IAP) CIA Part 3 - Business Knowledge for Internal Auditing |
| Real Exam Qty: | 125 |
| Certificate Validity Period: | 3 years to complete all 3 parts; certification lifelong once earned |
| Available Languages: | Portuguese, Korean, Japanese, French, Russian, Spanish, German, English, Mandarin (Simplified), Italian |
| Exam Duration: | 150 minutes |
| Passing Score: | 600 (scaled score, out of 750) |
| Recommended Training: | IIA Official Learning Resources |
| Exam Registration: | IIA Official Registration Pearson VUE Scheduling |
| 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/ |
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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized professional certification offered by the Institute of Internal Auditors (IIA). Internal Audit Fundamentals certification exam is designed to test the candidate's knowledge and understanding of the essential principles and practices of internal auditing. Internal Audit Fundamentals certification is an entry-level certification and is the first step towards becoming a Certified Internal Auditor (CIA).
NEW QUESTION # 210
The internal audit activity completed its analysis of sample transactions to determine occurrences of double billings According to If A guidance, which of the following best demonstrates that internal auditors exercised due professional care during the review?
Answer: A
Explanation:
According to IIA guidance, demonstrating due professional care includes adequately planning and supervising the engagement, and documenting the scope and methodology of the audit procedures performed. Option B best demonstrates that internal auditors exercised due professional care by documenting the scope and methodology of the data testing, which is essential for ensuring the engagement's objectives are achieved, and any conclusions drawn are well-supported.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.
NEW QUESTION # 211
Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?
Answer: B
Explanation:
To ensure compliance with an organization's code of conduct, the chief audit executive should act as an advisor to the committee responsible for reviewing violations of the code. This role allows the CAE to contribute expertise and oversight without directly managing the process, which helps maintain the necessary independence and objectivity of the internal audit function.
IIA guidance on the role of the internal audit in governance, particularly relating to compliance with codes of conduct.
NEW QUESTION # 212
The internal audit activity is responsible for conducting fraud investigations. A potential fraud instance was identified during an audit engagement. The chief audit executive appoints a lead investigator. Which of the following would most likely be the next step?
Answer: A
NEW QUESTION # 213
During a payroll audit, the internal auditor discovered that several individuals who have the same position classification as he are earning a significantly higher salary. The auditor noted the names and amounts of each, and he planned to prepare a request to the chief audit executive for a salary increase based on this information.
Which of the following IIA Code of Ethics principles was violated in this scenario?
Answer: D
Explanation:
The scenario described involves a violation of the principle of confidentiality as defined in The IIA's Code of Ethics. The internal auditor misused information obtained during the course of an audit (salary data of colleagues) for personal gain (requesting a salary raise). This breaches the ethical principle of confidentiality, which mandates that auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.References:
The IIA's Code of Ethics on Confidentiality.
NEW QUESTION # 214
An internal auditor has taken an attributes sample of a bank's existing loan portfolio. Out of a sample of 60 loans, the auditor founD.
Four that were not properly collateralized.
Five that were not in compliance with bank policies (other than lack of collateralization).
Four that were part of a related-party group, but were set up as separate loan entities.Of the 60 loans selected in the sample, these errors were noted on a total of 10 loans. Several loans had multiple problems. Which of the following conclusions can the auditor reach from these observations?
There is sufficient evidence that fraudulent activity is taking place by one or more of the bank's lending officers.
The financial statements will be misstated as a result of these actions.
There are significant noncompliance audit findings that should be reported.
Answer: A
NEW QUESTION # 215
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