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IIA IIA-CIA-Part1 Exam Overview:

Certification Vendor:	IIA
Exam Name:	Essentials of Internal Auditing
Exam Number:	IIA-CIA-Part1
Exam Format:	Multiple Choice
Passing Score:	600 (Scaled score out of 750)
Real Exam Qty:	125
Certificate Validity Period:	Lifetime
Available Languages:	Portuguese, Simplified Chinese, Turkish, Russian, German, Korean, Spanish, Polish, Arabic, Japanese, English, French
Related Certifications:	Certified Internal Auditor (CIA)
Exam Price:	USD 310 - USD 445
Exam Duration:	150 minutes
Sample Questions:	IIA IIA-CIA-Part1 Sample Questions
Exam Way:	Computer-based testing at Pearson VUE centers
Pre Condition:	Candidates must hold a Bachelor's degree or higher from an accredited institution.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-1/

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IIA-CIA-Part1 exam is an important certification for individuals who are looking to pursue a career in internal auditing. Internal Audit Fundamentals certification is globally recognized and highly valued by employers. IIA-CIA-Part1 Exam covers a wide range of topics related to internal auditing and is designed to test the knowledge and skills required for individuals to perform their duties effectively.

IIA Internal Audit Fundamentals Sample Questions (Q73-Q78):

NEW QUESTION # 73
Which of the following statements is true regarding the disclosure of results of the quality assurance and improvement program?

A. If nonconformance affects its ability to fulfill its professional responsibilities or stakeholder expectations, the internal audit activity should disclose nonconformance as well as its impact.
B. If an external assessment reflects an overall conclusion of nonconformance, the internal audit activity may continue to communicate that it conforms with the Standards if it discloses a remediation plan, including timeline with subsequent validation.
C. If the results of both internal and external assessments support conformance with the Standards, the internal audit activity must communicate this to the board and senior management in writing.
D. If it has been in existence fewer than five years and has no documented external assessment, the internal audit activity may not indicate that it is operating in conformance with the Standards.

Answer: A

Explanation:
According to IIA standards, if nonconformance with the Standards affects the internal audit activity's ability to fulfill its professional responsibilities or meet stakeholder expectations, the internal audit activity should disclose the nonconformance and its impact. This is essential for maintaining transparency and accountability, ensuring that all stakeholders are informed of the internal audit's effectiveness and areas needing improvement.References: IIA Standard 1322 - Disclosure of Nonconformance, which outlines requirements for disclosing the results of quality assurance and improvements, particularly concerning nonconformance.

NEW QUESTION # 74
What is the primary reason for establishing a continuing professional development program within an organization's internal audit activity?

A. To ensure all internal audit responsibilities can be met
B. To ensure that each auditor maintains responsibility for his own professional development.
C. To ensure all audit staff members are capable of performing a quality self-assessment.
D. To attract the best and most talented candidates in the profession

Answer: A

Explanation:
The primary reason for establishing a continuing professional development program within an organization's internal audit activity is to ensure all internal audit responsibilities can be met. This program aims to maintain and enhance the knowledge, skills, and abilities of the internal auditors so they can effectively perform their duties and adapt to changes in the profession or industry.References: IIA guidelines on continuing professional education and development.

NEW QUESTION # 75
Which of the following engagements would be considered an appropriate consulting service?

A. The internal audit activity facilitates biannual training of the risk management team in risk identification methodologies.
B. The internal audit activity of a commercial bank routinely performs branch audits for compliance with regulations.
C. The internal audit activity partners with external auditors annually to complete fieldwork required as a part of the external audit exercise.
D. The internal audit activity participates in a cosourcing arrangement with an IT audit firm to test information systems security.

Answer: A

NEW QUESTION # 76
Some of a company's payroll transactions were batch posted to the payroll file but were not uploaded correctly to the general ledger file on the mainframe.
The best control to detect this type of error would be:

A. Appropriate segregation of duties for batch approval.
B. Validation of hash totals.
C. Edit controls on the payroll file.
D. Reconciliation of paychecks to the bank account.

Answer: B

NEW QUESTION # 77
According to the 11A Code of Ethics, which of the following is required with regard to communicating results?

A. The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization.
B. The internal auditor should reveal material facts that could potentially distort the reporting of activities under review.
C. The internal auditor should disclose all material information obtained by the date of the final engagement communication.
D. The internal auditor should obtain all material information within the established time and budget parameters.

Answer: B

NEW QUESTION # 78
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