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IIA-CIA-Part1 exam, also known as the Essentials of Internal Auditing, is the first of three exams required to become a Certified Internal Auditor (CIA). IIA-CIA-Part1 exam focuses on the fundamental principles of internal auditing and covers topics such as governance, risk management, and internal control. IIA-CIA-Part1 Exam is designed to validate the candidate's knowledge of the internal auditing profession and their ability to apply that knowledge in real-world scenarios.

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IIA-CIA-Part1 Certification Exam is an important certification for individuals who want to pursue a career in internal auditing. Internal Audit Fundamentals certification demonstrates the individual's knowledge and skills in internal auditing and provides a competitive advantage in the job market. Candidates are advised to prepare thoroughly for the exam and take advantage of the study materials and training courses offered by the IIA.

IIA Internal Audit Fundamentals Sample Questions (Q790-Q795):

NEW QUESTION # 790
What is the primary purpose of a risk management program?

A. Reduce all risks regardless of costs.
B. Identify every significant risk to avoid it.
C. Reduce risk to a tolerable level.
D. Transfer all risks to external third parties.

Answer: C

NEW QUESTION # 791
According to IIA guidance, which of the following statements is correct concerning the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity (IAA)?

A. The competencies of external service providers must be assessed by the chief audit executive before the IAA can use external service providers' work.
B. Each internal auditor in the IAA must possess the competencies required to detect and investigate fraudulent transactions.
C. The IAA must collectively possess the knowledge, skills, and competencies needed to perform all engagements.
D. The IAA must not decline any engagement based solely on a lack the necessary knowledge, skills, and competencies to perform it.

Answer: A

NEW QUESTION # 792
An internal audit activity is taking steps to promote professional development among the staff, and is in the process of implementing a mentorship program. According to IIA guidance, which of the following is important for a successful mentorship program?

A. Meetings with mentors should be formal and scheduled.
B. It should target both new hires and highly experienced staff.
C. It is best if the mentor is the chief audit executive.
D. Mentor meeting documentation should be retained in personnel files.

Answer: B

NEW QUESTION # 793
Which of the following would be an appropriate outcome of a quality assurance and
improvement program in an internal audit activity?
1.Modification of resources.
2.Corrections to procedures.
3.Changes in processes.
4.Implementation of new technology.

A. 2 and 4 only
B. 1,2,3,and 4
C. 3 and 4 only
D. 1,2,and 3 only

Answer: B

NEW QUESTION # 794
According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?

A. Completion of self-study courses fulfills IAA continuing professional education requirements.
B. Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.
C. Continuing professional education can be obtained through IAA involvement in research projects.
D. Specialized education that meets unique organizational needs cannot qualify as IAA professional development.

Answer: B

NEW QUESTION # 795
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