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IIA-CIA-Part1 certification exam covers a wide range of topics that are essential for internal auditors to know. These topics include governance, risk management, and control, as well as the internal audit process. IIA-CIA-Part1 exam is designed to test the candidate's understanding of these topics and their ability to apply them in real-world situations. IIA-CIA-Part1 Exam is computer-based and consists of 125 multiple-choice questions that must be answered within two hours and 30 minutes.

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IIA-CIA-Part1 Certification Exam is a computer-based exam with multiple-choice questions. IIA-CIA-Part1 Exam is divided into two parts, and candidates are given 2 hours and 45 minutes to complete each part. IIA-CIA-Part1 exam is offered in several languages and can be taken at any IIA-authorized testing center worldwide. Candidates who pass the exam earn the designation of Certified Internal Auditor (CIA) and become eligible to pursue the remaining parts of the CIA certification.

IIA Internal Audit Fundamentals Sample Questions (Q468-Q473):

NEW QUESTION # 468
Which of the following corporate travel policies is least likely to be cost-effective?

Answer: B

Explanation:
Section: Volume A


NEW QUESTION # 469
During an assurance engagement internal auditors interview operational management to gather and evaluate information. Which approach is most important for internal auditors to be able to listen effectively to interviewees in the given situation?

Answer: A


NEW QUESTION # 470
During an assurance engagement internal auditors interview operational management to gather and evaluate information. Which approach is most important for internal auditors to be able to listen effectively to interviewees in the given situation?

Answer: A

Explanation:
During interviews, it is crucial for internal auditors to demonstrate active listening and engagement with the interviewee to gather comprehensive and accurate information. Expressing interest by asking follow-up questions is an effective way to clarify and delve deeper into responses, ensuring a thorough understanding of the topics discussed. This approach not only helps in collecting valuable data but also in building rapport and trust with interviewees.References: The Institute of Internal Auditors (IIA) - Practice Advisories on Effective Interviewing Techniques


NEW QUESTION # 471
An internal auditor was offered expensive tickets to a sporting event by the manager of an area that she was currently auditing. The auditor politely declined. Which of the following fundamental principles ot the MA Code of Ethics did she display?

Answer: C


NEW QUESTION # 472
A chief audit executive added more money to the IT training budget to ensure the organization's internal auditors were able to perform data analytics while performing an audit. Which core competency is being addressed?

Answer: A

Explanation:
By adding more money to the IT training budget to ensure that internal auditors can perform data analytics, the chief audit executive is addressing the core competency of continuing professional development. Ensuring that auditors have the necessary skills and knowledge to perform advanced audit techniques, such as data analytics, is a critical aspect of their ongoing professional development. This investment helps auditors stay current with emerging technologies and methodologies, enhancing their overall effectiveness and the value they provide to the organization.
References:
* The IIA Standards: Standard 1230 - Continuing Professional Development: "Internal auditors must enhance their knowledge, skills, and other competencies through continuing professional development."
* IIA Practice Guide: "Developing an Internal Audit Training Program": Discusses the importance of ongoing training and development to maintain auditor proficiency and effectiveness.


NEW QUESTION # 473
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