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Passing the IIA-CIA-Part1 exam is an essential step towards becoming a Certified Internal Auditor (CIA). The CIA certification is highly respected in the internal auditing profession and is recognized globally. Internal Audit Fundamentals certification demonstrates a commitment to the profession and a high level of knowledge and expertise in internal auditing. Passing the IIA-CIA-Part1 Exam requires preparation and study, but the benefits of becoming a CIA make the effort worthwhile.

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IIA-CIA-Part1 certification exam is a computer-based exam that comprises of 125 multiple-choice questions. IIA-CIA-Part1 exam is designed to be completed within 2.5 hours, and candidates are required to score at least 600 out of 800 to pass the exam. IIA-CIA-Part1 exam is conducted in English, and candidates can take the exam at any Pearson VUE test center located across the globe. The IIA-CIA-Part1 certification exam is an excellent opportunity for individuals who want to enhance their knowledge and skills in internal auditing and advance their careers in this field.

IIA-CIA-Part1 exam is an essential exam for those who want to become certified internal auditors. It covers the fundamental concepts and principles of internal auditing and is a requirement for obtaining the CIA certification. Candidates can prepare for the exam by studying the IIA's Essential of Internal Auditing book, taking practice exams, and attending review courses. Passing IIA-CIA-Part1 Exam is the first step in obtaining the CIA certification, which is recognized worldwide as the standard for excellence in the internal audit profession.

IIA Internal Audit Fundamentals Sample Questions (Q670-Q675):

NEW QUESTION # 670
According to the Standards, which of the following is not a responsibility of the audit committee?

A. Resolving any disagreements between management and internal audit.
B. Review, assessment and approval of the annual audit plan.
C. Reviewing internal audit staffing promotions and salary increases.
D. Appointment and performance of the chief audit executive.

Answer: C

NEW QUESTION # 671
Click the Exhibit.

Internal auditors are asked to keep track of how many hours per day they spend planning the audit, conducting the engagement, and writing the audit report. The data for two days has been collected as follows:
Day 1
Day 2
Planning the audit
2 hours
3 hours
Conducting the engagement
1 hour
1 hour
Writing the audit report
2 hours
4 hours
Which of the following graphs depicts the data accurately?

A. Graph B only
B. Graph A only
C. Both A and B.
D. Neither A nor B.

Answer: C

NEW QUESTION # 672
An internal auditor is reviewing tender documents for a maintenance contract. She notices that the bidder who won a recent tender has been winning tenders for the past decade despite many other qualified and well-established maintenance companies participating in the tender bids. The price offers from this bidder are consistently slightly lower than other bidders' prices, and this bidder always submits their bid just before the deadline. How should the auditor respond to these findings?

A. Conduct a guilt-admission interview with the procurement specialist who has most likely leaked prices of other bidders.
B. Seize the laptops of employees related to the tender to secure a chain of custody.
C. Consult the organizational fraud response plan and notify her supervisor of the potential red flags.
D. Carry out a forensic examination of tender documents and submitted offers to identify signs of falsification.

Answer: C

NEW QUESTION # 673
The board of directors of a global organization has found an increased number of reported cases of unethical practices since last year. To assist the board in gaining a better understanding of the degree of ethics awareness within the organization, which of the following actions should be undertaken?

A. Conduct an organizationwide employee survey on ethical practices
B. Reaffirm the importance of the organization's code of ethics to all employees.
C. Offer in-house ethics-related training seminars for employees to attend.
D. Request the internal audit activity to perform an ethics-related assurance engagement.

Answer: A

NEW QUESTION # 674
Which of the following statements is true regarding the role of the internal audit activity in the organization's risk management process?

A. The internal audit activity should avoid giving assurance regarding the accuracy of risk evaluations if safeguards have not been implemented.
B. The internal audit activity may coach management on risk response scenarios if safeguards have been implemented.
C. The internal audit activity is typically responsible for alerting operational management to emerging risks and changes in regulatory scenarios
D. The internal audit activity should not be responsible for developing the organization's risk management framework, even with appropriate safeguards.

Answer: B

Explanation:
The correct statement regarding the role of the internal audit activity in the organization's risk management process is that the internal audit activity may coach management on risk response scenarios if appropriate safeguards have been implemented. This coaching role helps management understand and address risks effectively while maintaining the audit function's objectivity and independence.References: The IIA's guidance on the role of internal auditing in risk management and the standards regarding objectivity and consulting.

NEW QUESTION # 675
......

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