2026 IIA-CIA-Part1 Study Materials Review Free PDF | Pass-Sure IIA-CIA-Part1 Reliable Test Book: Internal Audit Fundamentals

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

SectionWeightObjectives
Fraud Risks15%- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Internal control
  • 1. Evaluating control effectiveness
  • 2. Types of controls and control activities
  • 3. Control frameworks and components
- Risk management
  • 1. Internal audit role in risk management
  • 2. Risk appetite, assessment, and response
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)
Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Individual objectivity and safeguards
  • 3. Organizational independence and reporting lines
- Quality assurance and improvement program
  • 1. Requirements and scope of QAIP
  • 2. Internal and external assessments
  • 3. Conformance with Standards
- Purpose, authority, and responsibility of internal auditing
  • 1. Definition, mission, and core principles
  • 2. Assurance vs. advisory services
  • 3. Internal audit charter requirements

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IIA Internal Audit Fundamentals Sample Questions (Q377-Q382):

NEW QUESTION # 377
Which of the following types of policies best helps promote objectivity in the interna! audit activity's work?

Answer: C


NEW QUESTION # 378
Which of the following tools would be most useful to an internal auditor performing an assessment of the effectiveness of the organization's risk responses?

Answer: A

Explanation:
A risk register would be most useful for an internal auditor assessing the effectiveness of the organization's risk responses. This tool lists all identified risks along with their severity, ownership, and the actions taken to mitigate them, making it a key resource for evaluating whether the responses have been effective and align with the organization's risk appetite and management strategies.References: IIA guidance on risk assessment and management


NEW QUESTION # 379
In selecting a team to perform an internal audit of a purchasing operation, which of the following characteristics would not preclude an auditor from being selected?
The auditor's spouse is employed by the clerical section of the purchasing records unit.
The auditor had been a purchasing agent five years earlier.
The auditor's family owns a business that regularly sells goods to the organization.
The auditor has received a desk calendar as a promotional gift from a vendor.

Answer: D


NEW QUESTION # 380
Which of the following principles of The IIA's Code of Ethics implies that internal auditors should refrain from performing assurance services when there is an impairment to audit independence that has not been declared?

Answer: D


NEW QUESTION # 381
Which of the following criteria of corporate social responsibility focuses on producing the goods and services that society wants and maximizing profits for owners and shareholders?

Answer: C

Explanation:
The economic criterion of corporate social responsibility concerns the organization's fundamental responsibility to produce goods and services demanded by society while remaining financially viable and generating appropriate returns for owners and shareholders. Economic responsibility forms the commercial foundation that enables an organization to continue operating and support its other social responsibilities.
Legal responsibility requires compliance with applicable laws and regulations. Ethical responsibility concerns conduct that stakeholders and society consider fair and appropriate even when not expressly required by law.
Discretionary responsibility relates to voluntary activities, such as philanthropy and community initiatives, that exceed economic, legal, and ethical requirements. Because the question specifically refers to supplying desired products and services while maximizing returns for owners and shareholders, it describes the economic dimension of corporate social responsibility.


NEW QUESTION # 382
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