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The IIA-CIA-Part1 certificate is one of the popular IT certificates. Success in the IIA-CIA-Part1 credential examination enables you to advance your career at a rapid pace. You become eligible for many high-paying jobs with the IIA-CIA-Part1 certification. To pass the IIA-CIA-Part1 test on your first sitting, you must choose reliable Internal Audit Fundamentals exam study material. Don’t worry about IIA-CIA-Part1 test preparation, because PrepAwayPDF is offering IIA-CIA-Part1 actual exam questions at an affordable price. Hundreds of IT aspirants have cracked the IIA-CIA-Part1 examination by just preparing with our real test questions. If you also want to become a IIA-CIA-Part1 certified without any anxiety, download IIA updated test questions and start preparing today. These real IIA-CIA-Part1 Dumps come in desktop practice exam software, web-based practice test, and IIA-CIA-Part1 PDF document. Below are specifications of these three formats.

The IIA IIA-CIA-Part1 exam consists of 125 multiple-choice questions and has a time limit of two and a half hours. Candidates must achieve a score of at least 600 out of a possible 800 points to pass the exam. Those who successfully pass the IIA-CIA-Part1 Exam are awarded the Certified Internal Auditor (CIA) designation, which is widely recognized as a mark of excellence in the field of internal auditing.

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The Internal Audit Fundamentals (IIA-CIA-Part1) exam dumps are real and updated IIA-CIA-Part1 exam questions that are verified by subject matter experts. They work closely and check all Internal Audit Fundamentals (IIA-CIA-Part1) exam dumps one by one. They maintain and ensure the top standard of Internal Audit Fundamentals (IIA-CIA-Part1) exam questions all the time.

IIA-CIA-Part1 Certification Exam is a computer-based exam consisting of 125 multiple-choice questions. IIA-CIA-Part1 Exam is administered in English and has a duration of two hours and forty-five minutes. The passing score for the exam is 600 out of 800, and candidates must achieve a minimum score of 75% in each of the exam's four domains: Foundations of Internal Auditing, Independence and Objectivity, Proficiency and Due Professional Care, and Quality Assurance and Improvement Programs.

IIA-CIA-Part1 (Essentials of Internal Auditing) certification exam is a globally recognized certification that is designed for individuals who are looking to establish themselves as professionals in the field of internal auditing. Internal Audit Fundamentals certification exam is offered by the Institute of Internal Auditors (IIA) and is the first part of a three-part series that leads to the Certified Internal Auditor (CIA) designation. The Essentials of Internal Auditing certification exam is an entry-level certification that assesses the candidate's basic knowledge and skills in the field of internal auditing.

IIA Internal Audit Fundamentals Sample Questions (Q27-Q32):

NEW QUESTION # 27
Which of the following actions would be a violation of the IIA Code of Ethics?

A. Excluding an issue in the final audit report after management has resolved the issue.
B. Failing to return a free promotional pen to a vendor related to the audit activity.
C. Declining an audit engagement for which the auditor does not have the necessary experience or training.
D. Reporting information that could be damaging to the organization, at the request of a court of law.

Answer: A

NEW QUESTION # 28
A manufacturer uses a materials requirements planning (MRP) system to track inventory, orders, and raw materials requirements. What condition should an auditor search for in the MRP database if a preliminary assessment indicated that inventory is understated?
I.Item cost set at zero.
II.
Negative quantities on hand.
III.
Order quantity exceeding requirements.
IV.
Inventory lead times exceeding delivery schedule.

A. III and IV only.
B. I and IV only.
C. II and IV only.
D. I and II only.

Answer: D

NEW QUESTION # 29
According to IIA guidance, which of the following statements is true regarding proficiency?

A. Specialty designations are required for those who perform specialized audit and consulting work.
B. Internal auditors are encouraged to obtain appropriate professional designations.
C. The globally accepted Certified Internal Auditor designation is mandatory at chief audit executive levels.
D. Studies for professional designations are the preferred source of continuing professional education

Answer: B

Explanation:
According to IIA guidance, internal auditors are encouraged to obtain appropriate professional designations.
This encouragement is part of a broader recommendation to pursue continuous professional development and maintain proficiency in audit practices. The statement correctly reflects the IIA's position on the importance of professional qualifications, though it does not imply that specific designations are mandatory.References: IIA standards and guidelines, which promote ongoing professional education and encourage auditors to obtain certifications relevant to their field of work.

NEW QUESTION # 30
A chief audit executive assigned an internal auditor to perform an assurance engagement. The auditor concluded with a major audit finding based on hearsay evidence Which of the following competencies did the auditor appear to be lacking?

A. Demonstration of due professional care.
B. Effective communication skills
C. Risk-based assurance knowledge
D. Demonstration of ethical behavior

Answer: A

Explanation:
If an auditor concluded a major audit finding based on hearsay evidence, it indicates a lack of demonstration of due professional care. Due professional care requires that conclusions be based on evidence that is sufficient, reliable, relevant, and useful to support audit findings and recommendations. Relying on hearsay does not meet these criteria and undermines the audit's reliability and credibility.References: IIA standards related to due professional care, which dictate that internal auditors must gather adequate factual evidence to support their findings and conclusions.

NEW QUESTION # 31
Which of the following statements is true with regard to the quality assurance and improvement program (GAIP)?

A. As the head of the organization, the CEO selects and appoints the external quality assessment team to perform the OAIP reviews.
B. The internal audit activity needs to assess whether each engagement on the annual internal audit plan is conducted in conformance with the Standards.
C. Minutes of meetings held with senior management and the board to discuss the scope and frequency of internal and external assessments support the OAIP reporting requirement.
D. The chief audit executive determines the scope and frequency of both internal and external quality assessments based on the availability and capacity of resources in accordance with the annual internal audit plan.

Answer: B

Explanation:
The true statement with regard to the quality assurance and improvement program (QAIP) is that the internal audit activity needs to assess whether each engagement on the annual internal audit plan is conducted in conformance with the Standards. This assessment is part of the ongoing monitoring of the internal audit activity's performance, ensuring adherence to the IIA's Standards for the Professional Practice of Internal Auditing.References: The IIA's International Standards for the Professional Practice of Internal Auditing, specifically those pertaining to quality assurance and improvement.

NEW QUESTION # 32
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