IIA-CIA-Part1 Valid Test Pattern | IIA-CIA-Part1 Latest Test Simulator

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Duration, language, and format of IIA-CIA-Part1 Exam

Format: Multiple choices, multiple answers
Length of examination: 150 mins
Number of Questions: 125
Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
Passing score: 600

IIA-CIA-Part1 exam consists of 125 multiple-choice questions and has a duration of 2.5 hours. IIA-CIA-Part1 Exam covers a wide range of topics including internal control and risk, governance, fraud risks, ethics, and audit engagements. Candidates are expected to have a strong understanding of these topics to pass the exam.

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IIA-CIA-Part1 exam covers the fundamental principles of internal auditing, including governance and risk management, internal control, and the audit process. It is designed to test the knowledge and skills necessary for entry-level internal auditors to effectively carry out their roles and responsibilities. IIA-CIA-Part1 Exam consists of 125 multiple-choice questions and must be completed within two and a half hours.

IIA Internal Audit Fundamentals Sample Questions (Q165-Q170):

NEW QUESTION # 165
During an assurance engagement, an internal auditor identified that a developer of the organization's enterprise resource planning (ERP) system had intentionally modified the production code to commit a fraudulent transaction. Which control activity should be implemented to prevent such issues in the future?

A. Penalize the developer who committed the fraud by terminating employment.
B. Restrict developers' access to the ERP system's test environment.
C. Segregate duties between code development and migrating changes into production.
D. Conduct fraud training for the IT team responsible for the ERP system.

Answer: B

NEW QUESTION # 166
An internal auditor is reviewing the results of an employee survey at a mining company. Which of the following would alert the auditor to a potential ethics issue?

A. Employees with longer work experience believe that they deserve more privileges than new hires.
B. Women account for 20% of the total number of employees in the company.
C. Thirty percent of employees feel confident in raising concerns without a fear of retaliation.
D. Most employees believe that transparent and fair decision-making forms the basis of business ethics.

Answer: C

Explanation:
A low percentage of employees feeling confident in raising concerns without fear of retaliation indicates a potential ethics issue within the organization. It suggests that the company might have a culture that does not adequately protect whistleblowers, which can lead to ethical lapses and noncompliance with laws and regulations. References:
* IIA guidance on ethics and whistleblower protection.
* COSO Framework on organizational culture and ethics.

NEW QUESTION # 167
In a small organization, management is unable to achieve adequate segregation of duties for its cash-handling procedures Therefore hidden surveillance cameras were installed to monitor cash-handling activities Which of the following best describes this type of control?

A. Preventive control
B. Compensating control
C. Process-level control
D. Corrective control

Answer: B

Explanation:
In a small organization where management cannot achieve adequate segregation of duties for its cash-handling procedures, installing hidden surveillance cameras to monitor these activities is an example of a compensating control. Compensating controls are alternative measures implemented to mitigate risk when primary controls (such as segregation of duties) cannot be fully achieved. These controls help maintain security and oversight despite limitations in the control environment.References: Internal control frameworks and best practices.

NEW QUESTION # 168
Which of the following is considered a violation of The IIA's Code of Ethics?

A. An auditor conveys public information about an organization's financial condition.
B. An auditor reports material deficiencies, despite the fact that management is already aware of the defects.
C. An auditor receives allegations of fraud from a whistleblower and immediately reports the allegations to senior management.
D. An auditor reports a manager's illegal activity to senior management, rather than reporting the incident to the appropriate external authority.

Answer: C

NEW QUESTION # 169
An internal auditor has suspicions that some fictitious vendors have been created in the organization's computer system. Which of the following would be the best technique to detect this fraud?

A. Review for unexplained increases in inventory
B. Review for duplicate invoice numbers, duplicate dates, and duplicate amounts
C. Check for recurring requests for refunds where invoices are paid twice
D. Run checks to find matches between vendor and employee addresses

Answer: D

Explanation:
The best technique to detect fictitious vendors in the organization's computer system is to run checks to find matches between vendor and employee addresses. This method is effective because fictitious vendors often have addresses that match those of employees creating them. This kind of analysis targets the direct linkage between fraudulent activities and internal entities, which is a common red flag in vendor fraud scenarios.References: Association of Certified Fraud Examiners (ACFE) - Techniques for Fraud Detection

NEW QUESTION # 170
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