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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
Exam Duration:	150 minutes
Related Certifications:	CIA Part 3 - Business Knowledge for Internal Auditing CIA Part 2 - Practice of Internal Auditing Internal Audit Practitioner (IAP)
Exam Price:	$310 USD (IIA members), $445 USD (non-members)
Exam Format:	Multiple-choice questions
Passing Score:	600 (scaled score, out of 750)
Real Exam Qty:	125
Certificate Validity Period:	3 years to complete all 3 parts; certification lifelong once earned
Available Languages:	Russian, Korean, English, Portuguese, Italian, Mandarin (Simplified), Spanish, Japanese, German, French
Recommended Training:	IIA Official Learning Resources
Exam Registration:	IIA Official Registration Pearson VUE Scheduling
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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Preparing for the IIA-CIA-Part1 Exam requires a solid understanding of the internal auditing profession and the topics covered on the exam. The IIA provides study materials and resources, including online courses, practice exams, and study guides, to help candidates prepare for the exam. Additionally, candidates can attend in-person or virtual training sessions to enhance their knowledge and skills and network with other professionals in the field.

IIA Internal Audit Fundamentals Sample Questions (Q388-Q393):

NEW QUESTION # 388
Which of the following fundamental principles of The IIA's Code of Ethics is best described as performing work honestly diligently and responsibly?

A. Competency
B. Proficiency
C. Due Professional Care
D. Integrity

Answer: D

Explanation:
The fundamental principle of The IIA's Code of Ethics best described as performing work honestly, diligently, and responsibly is Integrity. This principle is foundational to the ethical conduct expected of internal auditors, underpinning their professional behavior and ensuring trust in their work and judgments. References: The IIA's Code of Ethics, specifically the section on Integrity, which outlines the expectation for internal auditors to work with honesty and diligence.

NEW QUESTION # 389
An organization has developed a model to determine the most profitable rate of production. The organization varies the cost of labor in the model to determine how much the changes affect the optimal production level. Which type of analysis does this scenario demonstrate?

A. Decision.
B. Critical path.
C. Sensitivity.
D. Forecast.

Answer: C

NEW QUESTION # 390
Which of the following statements demonstrates that internal auditors are in conformance with the standard of due professional care?

A. Internal auditors have shown they have the freedom to carry out their responsibilities.
B. Internal auditors have demonstrated the skills needed to carry out the audit engagement.
C. Internal auditors have demonstrated an unbiased mental attitude.
D. Internal auditors have strictly followed a formal audit process in conducting their work.

Answer: B

Explanation:
According to the International Standards for the Professional Practice of Internal Auditing (Standards), internal auditors must exhibit due professional care in their work. Due professional care implies that internal auditors must apply the care and skill expected of a reasonably prudent and competent auditor. Standard 1220 of the IIA's International Standards states that internal auditors must consider the use of technology-based audit and other data analysis techniques. Furthermore, they should be alert to the significant risks that might affect objectives, operations, or resources. Demonstrating the necessary skills and proficiency (Option B) directly aligns with the requirement of due professional care, as it ensures that auditors have the capability to identify and manage risks effectively.References:
* IIA Standards, Standard 1220: Due Professional Care
* IIA's International Professional Practices Framework (IPPF)

NEW QUESTION # 391
In which of the following scenarios would it be appropriate for the chief audit executive (CAE) to report that the internal audit activity conforms with the Standards?

A. An internal self-assessment completed yesterday found that the internal audit activity did not conform with the Standards when carrying out its work. However, the preceding independent external assessment supports the conclusion that the internal audit activity conforms with the Standards.
B. To reduce costs, the CAE excluded the use of external assessors from the internal audit activity's quality assurance and improvement program for the past seven years.
However, the CAE concluded that the internal audit activity conforms with the Standards because all internal assessments over the period have supported this conclusion.
C. The results of the last external assessment of the internal audit activity, performed a little over five years ago, indicated that the internal audit activity conforms with the Standards. The most recent internal assessment performed within the past year also indicates conformance.
D. It A new internal audit activity was formed four years ago. An external assessment was never performed, but successive internal assessments were performed and support the conclusion that the internal audit activity conforms with the Standards

Answer: C

Explanation:
According to the IIA's standards, a chief audit executive (CAE) can report that the internal audit activity conforms with the Standards if external assessments are performed at least once every five years and supported by ongoing internal assessments. In this scenario, the most recent external and internal assessments confirm conformance, which allows the CAE to report conformance with the Standards.References: The IIA's International Standards for the Professional Practice of Internal Auditing, particularly the standards related to quality assurance and improvement programs.

NEW QUESTION # 392
An internal audit charter, approved by the board, restricts the internal audit activity to providing assurance only on the reliability of financial information and the effectiveness of internal accounting controls. Which of the following statements is true regarding the extent to which the external auditor may rely on the internal audit activity's work?

A. The external auditor may use the work with caution, due to the internal audit activity's scope and responsibility restrictions.
B. The external auditor must disregard the work, as the scope of the charter may introduce bias and result in a lack of due professional care.
C. The external auditor may use the work, as the board has approved the charter, thus taking responsibility for any deficiencies.
D. The external auditor may make full use of the work, as the audit charter is very specific as to the work the internal audit activity may undertake.

Answer: A

NEW QUESTION # 393
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