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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
Related Certifications:	Internal Audit Practitioner (IAP) CIA Part 2 - Practice of Internal Auditing CIA Part 3 - Business Knowledge for Internal Auditing
Exam Format:	Multiple-choice questions
Available Languages:	Italian, French, Korean, Japanese, Spanish, Mandarin (Simplified), Russian, Portuguese, German, English
Passing Score:	600 (scaled score, out of 750)
Certificate Validity Period:	3 years to complete all 3 parts; certification lifelong once earned
Exam Price:	$310 USD (IIA members), $445 USD (non-members)
Real Exam Qty:	125
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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IIA-CIA-Part1 Exam is the first of three exams that make up the Certified Internal Auditor (CIA) certification. It is intended to assess the candidate's knowledge and understanding of the fundamental principles of internal auditing, including risk management, governance, internal control, and fraud risk. Candidates who Pass IIA-CIA-Part1 Exam are well-prepared to begin a career in internal auditing or advance in their current roles.

IIA Internal Audit Fundamentals Sample Questions (Q676-Q681):

NEW QUESTION # 676
Which of the following scenarios best illustrates the principle of due professional care?

A. An internal auditor uses technology-based audit techniques to ensure that all significant risks are identified.
B. An internal auditor declares that he would have a conflict of interest in providing planned audit support.
C. An internal auditor evaluates the significant risks arising from a consulting engagement.
D. An internal auditor has been given sufficient authority to access documents needed to make an appraisal of an issue.

Answer: C

NEW QUESTION # 677
During a review of a division's operations, an internal auditor notes that sales and customer base are unchanged, while inventory and gross margin have increased significantly. Which of the following audit procedures would be most relevant in substantiating management's assertion that the gross margin increase is due to increased efficiency in manufacturing operations?

A. Take a physical inventory of equipment to determine if there were significant changes.
B. For a sample of products, compare costs-per-unit this year to those of last year, test cost build-ups, and analyze standard cost variances.
C. Select a sample of finished goods inventory and trace raw materials cost back to purchase prices in order to determine the accuracy of the recorded raw materials price.
D. Obtain a physical count of inventory.

Answer: B

NEW QUESTION # 678
The management team of an agricultural organization has prioritized corporate social responsibility (CSR) initiatives. Which of the following would be considered a CSR activity?

A. Providing special year-end monetary bonuses to the organization's employees at all levels
B. Arranging a free-of-charge picnic for all of the organization's employees and their family members
C. Offering a one-off donation to an environmental charity for its expansion efforts
D. Organizing organization volunteers to provide periodic plantation skill sharing to farmers

Answer: D

Explanation:
Organizing volunteers from the organization to provide periodic plantation skill sharing to farmers represents a corporate social responsibility (CSR) activity. This initiative not only supports community development but also aligns with sustainable agricultural practices, which is especially relevant for an agricultural organization.
This activity focuses on giving back to the community and enhancing sustainability, both key aspects of CSR.
Definitions and examples of CSR in industry guidelines

NEW QUESTION # 679
Which of the following best describes the Standards requirement for collective proficiency of the internal audit activity?

A. The internal audit activity must possess or obtain the competencies needed to carry out their professional responsibilities, including providing relevant advice and recommendations.
B. Internal auditors collectively are responsible for ensuring that the internal audit activity has the competencies required to fulfill the internal audit plan.
C. All internal auditors on staff should possess the knowledge, skills, and competencies needed to perform any assurance engagement on the audit plan.
D. The internal audit activity must have auditors on staff who collectively possess all of the competencies required to fulfill the internal audit plan,

Answer: D

Explanation:
According to the IIA's International Standards for the Professional Practice of Internal Auditing, the internal audit activity must ensure that auditors collectively possess all of the competencies necessary to fulfill the internal audit plan. This standard recognizes that not every auditor will have every skill needed for every engagement, but collectively, the team should cover all necessary competencies.References: Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.

NEW QUESTION # 680
Which of the following options describes the reason that conformance with The IIA's Code of Ethics is mandatory for internal auditors?

A. Ethical compliance is necessary for internal auditors and the internal audit activity to accept responsibility for providing g absolute assurance about the organization's risk management.
B. The internal audit activity's ethical compliance sets the tone for the ethical compliance by the organization's board, management, and employees.
C. Ethical compliance provides the basis for stakeholder confidence in the competence of the internal audit activity and of professional internal auditors.
D. Ethical compliance provides the basis for stakeholder trust and confidence in the validity of the profession of internal auditing and the internal audit activity's findings.

Answer: D

Explanation:
Conformance with The IIA's Code of Ethics is mandatory for internal auditors because it provides the basis for stakeholder trust and confidence in the validity of the profession of internal auditing and the internal audit activity's findings. Ethical behavior in internal auditing ensures that auditors are trusted by those who rely on their conclusions, advice, and information, thereby enhancing the integrity and credibility of the audit results.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

NEW QUESTION # 681
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