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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 |
| Available Languages: | German, French, Russian, English, Italian, Mandarin (Simplified), Portuguese, Korean, Japanese, Spanish |
| Exam Format: | Multiple-choice questions |
| Exam Duration: | 150 minutes |
| Certificate Validity Period: | 3 years to complete all 3 parts; certification lifelong once earned |
| Real Exam Qty: | 125 |
| Related Certifications: | Internal Audit Practitioner (IAP) CIA Part 2 - Practice of Internal Auditing CIA Part 3 - Business Knowledge for Internal Auditing |
| Passing Score: | 600 (scaled score, out of 750) |
| Exam Price: | $310 USD (IIA members), $445 USD (non-members) |
| 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 (Essentials of Internal Auditing) Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 Exam is designed to test the knowledge and skills of candidates in the field of internal auditing. The Essentials of Internal Auditing exam covers a wide range of topics, including governance and risk management, fraud risks and controls, internal audit engagement, and audit tools and techniques.
NEW QUESTION # 225
A dental insurance provider has implemented an electronic claim submission process and is concerned that dentists are submitting claims for services that were not provided. Which of the following control procedures would be most effective in preventing this type of fraud?
Answer: D
NEW QUESTION # 226
An organization s board of directors has decided that the internal audit activity must have greater access to different pans of the organization in order to perform their assurance work effectively Which of !he following areas is the board seeking to improve by making this change?
Answer: B
NEW QUESTION # 227
According to the Standards, which of the following must an internal auditor take into consideration when performing an assurance engagement of treasury operations?
I. The audit committee has requested assurance of the treasury department's compliance with a new policy on the use of financial instruments.
II. Treasury management has not instituted any risk management policies.
III. Due to the recent sale of a division, the amount of cash and marketable securities managed by the treasury department has increased by 350 percent.
IV. The external auditors have indicated some difficulties in obtaining account confirmations.
Answer: D
Explanation:
Section: Volume B
NEW QUESTION # 228
According to IIA guidance, which of the following risk management process evaluation findings would the internal audit activity consider most effective?
Answer: B
NEW QUESTION # 229
What is the primary reason for establishing a continuing professional development program within an organization's internal audit activity?
Answer: B
Explanation:
The primary reason for establishing a continuing professional development program within an organization's internal audit activity is to ensure all internal audit responsibilities can be met. This program aims to maintain and enhance the knowledge, skills, and abilities of the internal auditors so they can effectively perform their duties and adapt to changes in the profession or industry.
IIA guidelines on continuing professional education and development.
NEW QUESTION # 230
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