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IIA-CIA-Part1 Certification Exam is an essential step for internal auditors looking to enhance their knowledge and skills and demonstrate their commitment to the internal auditing profession's highest standards. By passing IIA-CIA-Part1 exam, internal auditors can distinguish themselves as experts in essential internal auditing principles and practices and advance their careers in the field.

IIA-CIA-Part1 certification exam is a crucial step towards becoming a certified internal auditor. It is designed to test the knowledge and understanding of candidates in the areas of internal auditing, including governance, risk management, ethics, and internal control. IIA-CIA-Part1 Exam consists of 125 multiple-choice questions and has a duration of 2.5 hours. To pass the exam, candidates must score a minimum of 600 points out of 750.

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IIA-CIA-Part1 is a certification exam designed for professionals who aspire to become internal auditors. IIA-CIA-Part1 exam is conducted by the Institute of Internal Auditors (IIA) and is a part of the Certified Internal Auditor (CIA) program. The IIA-CIA-Part1 Certification Exam is also known as the Essentials of Internal Auditing exam. It is the first step towards becoming a certified internal auditor.

IIA Internal Audit Fundamentals Sample Questions (Q486-Q491):

NEW QUESTION # 486
In developing an appropriate work program for an audit engagement, the most important factor for an audit supervisor to consider is the:

A. Potential impact of risks.
B. Availability of records and data.
C. Time required to complete the engagement.
D. Capabilities of audit personnel.

Answer: A

NEW QUESTION # 487
According to IIA guidance, which of the following statements is true of assurance services provided by the internal audit activity?

A. Management of the area under review must agree with the engagement objectives, scope, and techniques.
B. The only parties involved in the engagement are the internal auditor and management of the area under review.
C. Internal auditors cannot assess an operation for which they were responsible within the previous year.
D. The engagement results will vary in form and content depending upon the needs and wishes of the engagement client.

Answer: C

Explanation:
IIA standards require that internal auditors avoid engagements in areas where they recently held operational responsibility, typically within a one-year period, to maintain independence and objectivity.

NEW QUESTION # 488
Which of the following best describes the trait that an internal auditor exercises when considering the extent of work needed to achieve the engagement's objectives?

A. Independence.
B. Due professional care.
C. Proficiency.
D. Objectivity.

Answer: B

NEW QUESTION # 489
An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage
24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?

A. Periodic inventories of kiln-dried wood at the organization's warehouse.
B. A pre-award financial capacity analysis of suppliers.
C. An automated computer report, organized by supplier, of any invoices for the same amount.
D. The periodic rotation of procurement officers' assignments to supplier accounts.

Answer: D

NEW QUESTION # 490
Which of the following factors is not likely to affect the level of inherent risk associated with an application system?

A. The system is strategic.
B. Controls over the system appear reliable.
C. The system is not a critical operating system.
D. The system uses complex technology.

Answer: B

Explanation:
Section: Volume C

NEW QUESTION # 491
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