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IIA IIA-CIA-Part1 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Essentials of Internal Auditing (Internal Audit Fundamentals)
Exam Number:	IIA-CIA-Part1
Exam Format:	Multiple-choice questions
Real Exam Qty:	125
Certificate Validity Period:	3 years to complete all 3 parts; certification lifelong once earned
Exam Price:	$310 USD (IIA members), $445 USD (non-members)
Available Languages:	Russian, Mandarin (Simplified), Spanish, Korean, French, Italian, English, Japanese, Portuguese, German
Related Certifications:	Internal Audit Practitioner (IAP) CIA Part 2 - Practice of Internal Auditing CIA Part 3 - Business Knowledge for Internal Auditing
Passing Score:	600 (scaled score, out of 750)
Exam Duration:	150 minutes
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/

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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.

IIA Internal Audit Fundamentals Sample Questions (Q703-Q708):

NEW QUESTION # 703
Which of the following is an example of the chief audit executive (CAE) demonstrating due professional care?

A. The CAE meets with the board of directors on a quarterly basis to provide a status update.
B. The CAE relies on CAEs in other organizations to understand how due professional care should be executed in her internal audit activity.
C. The CAE assesses the audit staff's knowledge and skills annually to determine whether additional resources are needed to fulfill the internal audit plan.
D. The CAE provides absolute assurance to line management during each internal audit engagement.

Answer: C

NEW QUESTION # 704
A chief audit executive (CAE) has no direct access to the board. According to IIA guidance, which of the following is the most appropriate way for the CAE to react?

A. Focus on operational audit work and disregard lack of direct access to the members of the board.
B. Engage in written communications with the board and present relevant issues in writing
C. Initiate changes to the internal audit charter to report to senior management for the time being,
D. Ensure all subsequent audit reports include a disclaimer as to the lack of access to the board,

Answer: B

NEW QUESTION # 705
While reviewing first quarter sales transactions,an internal auditor discovered that 10 invoices for a new customer had not been posted into the accounts receivable subsidiary ledger. Those 10 invoices were listed in an error report automatically generated by the sales processing system. The system had rejected the invoices because the customer's account number was not found in the customer master file. In this scenario,which of the following controls was lacking?

A. Corrective control.
B. Directive control.
C. Detective control.
D. Preventive control.

Answer: A

NEW QUESTION # 706
Which of the following best describes the assessment of risks?

A. Assess alternative strategies to reduce or eliminate major risks.
B. Assess the actions necessary to reduce the likelihood and/or impact of risk to tolerable levels.
C. Assess the likelihood and/or impact of risk on the achievement of organizational objectives.
D. Assess the amount of risk an organization can accept while pursuing its objectives.

Answer: C

NEW QUESTION # 707
Which of the following is not a typical objective of any training plan developed for internal audit activity staff?

A. Consistency.
B. Quality.
C. Relevance.
D. Economy.

Answer: D

NEW QUESTION # 708
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