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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 Duration: | 150 minutes |
| Exam Format: | Multiple-choice questions |
| Exam Price: | $310 USD (IIA members), $445 USD (non-members) |
| Passing Score: | 600 (scaled score, out of 750) |
| Related Certifications: | CIA Part 2 - Practice of Internal Auditing Internal Audit Practitioner (IAP) CIA Part 3 - Business Knowledge for Internal Auditing |
| Certificate Validity Period: | 3 years to complete all 3 parts; certification lifelong once earned |
| Real Exam Qty: | 125 |
| Available Languages: | German, Mandarin (Simplified), English, French, Russian, Italian, Spanish, Korean, Japanese, Portuguese |
| 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/ |
>> New IIA-CIA-Part1 Test Syllabus <<
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NEW QUESTION # 814
Which of the following internal control attributes would an internal auditor test to understand whether organizational structure supports effective internal control?
Answer: C
Explanation:
Internal reporting responsibilities most directly demonstrate whether the organizational structure supports effective internal control. Organizational structure establishes reporting relationships, authority, accountability, responsibility, escalation paths, and segregation of incompatible functions. An internal auditor evaluating this area would therefore examine whether responsibilities and reporting lines are clearly defined and appropriately aligned with organizational objectives and control requirements. Incentives and compensation practices relate primarily to performance management and potential behavioral pressures. Tone at the top concerns management's ethical values and leadership behavior, while risk management oversight relates to governance responsibilities for identifying and monitoring risk. Although all of these influence the overall control environment, internal reporting responsibilities are the attribute most specifically tied to organizational structure. Consequently, option D is the most appropriate factor to test when determining whether the structure supports effective internal control.
NEW QUESTION # 815
----
When internal auditors are preparing workpapers for the testing stage of an engagement, which of the following guidelines should be observed?
Include copies of all client files that were reviewed for the audit.
Avoid the use of professional, industry-appropriate jargon and technical terms.
Indicate the original sources of all data and information used in the workpapers.
Leave blank space for cross-references to be completed during the post-audit
process.
Answer: C
NEW QUESTION # 816
An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts asbad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?
Answer: C
NEW QUESTION # 817
An internal auditor makes a series of observations when performing an analytical review of division operations.
The auditor notes the following things: the current ratio is increasing and the quick ratio is decreasing, sales and current liabilities have remained constant, and the number of day sales in inventory is increasing. Which conclusion should the auditor draw from this data?
Answer: A
Explanation:
Section: Volume E
Explanation/Reference:
NEW QUESTION # 818
An internal audit activity uses a rotational program to recruit high-performing staff members from other parts of the organization One of these individuals is nearing the end of her four-year internal audit rotation The chief audit executive assigned her to an assurance engagement in the business area she will be going into when she leaves the internal audit activity Which of the following statements is true regarding this scenario?
Answer: C
Explanation:
Accepting the assignment creates the appearance of an impairment to her professional judgment and objectivity. This is because the individual is auditing an area where she will soon work, which could potentially influence her audit work, either consciously or unconsciously, due to personal interest in the future role.References: IIA Standards on Independence and Objectivity
NEW QUESTION # 819
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