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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
Real Exam Qty:	125
Exam Price:	USD 310 - USD 445
Certificate Validity Period:	Lifetime
Available Languages:	German, Russian, French, Portuguese, Japanese, Polish, Turkish, Korean, Simplified Chinese, Spanish, Arabic, English
Exam Duration:	150 minutes
Related Certifications:	Certified Internal Auditor (CIA)
Passing Score:	600 (Scaled score out of 750)
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 consists of 125 multiple-choice questions, and candidates are given 2.5 hours to complete the exam. IIA-CIA-Part1 exam is computer-based and is administered at Pearson VUE testing centers worldwide. IIA-CIA-Part1 Exam is available in multiple languages, including English, Spanish, French, German, Portuguese, and Chinese.

IIA Internal Audit Fundamentals Sample Questions (Q663-Q668):

NEW QUESTION # 663
Which of the following scenarios is a characterize of an organization with a highly effective ethical culture?

A. An organization punishes senior management more harshly for ethics violations than it would for lower- level staff to send a message throughout the organization.
B. An organization waives reference and background checks when hiring for certain sensitive positions in order to not violate potential employees' rights to privacy.
C. An organization implements and communicates to staff a formal and comprehensive code of conduct, which is clear and understandable.
D. An organization conducts surveys of employees, suppliers, and customers once every five years to determine the slate of the ethical climate in the organization.

Answer: C

Explanation:
A hallmark of an organization with a highly effective ethical culture is the implementation and clear communication of a comprehensive code of conduct. This code provides guidance on expected behaviors and decision-making processes that align with the organization's ethical standards, thereby reinforcing a strong ethical framework within the organization.
Institute of Internal Auditors (IIA) - Guidance on Promoting an Ethical Culture

NEW QUESTION # 664
Which of the following is the first step in the process of identifying relevant fraud risk factors?

A. Identifying preventive and detective controls
B. Gathering information about the organization's business activities to gain an understanding of fraud risks
C. The use of brainstorming, management interviews, analytical procedures and review of prior frauds.
D. Engaging in strategic reasoning to anticipate the fraud scheme

Answer: C

NEW QUESTION # 665
According to IIA guidance,which of the following objectives of an assurance engagement for the organization's risk management process is valid?

A. The board is appropriately addressing intolerable risks.
B. All controls are both adequate and efficient.
C. Risks have been accurately analyzed and evaluated.
D. All risks have been identified and mitigated.

Answer: C

NEW QUESTION # 666
According to IIA guidance, which of the following best describes acceptable methods for internal auditors to obtain qualified continuing professional education hours?

A. Volunteering in relevant professional organizations, formal education, and tutoring college students.
B. Volunteering in relevant professional organizations, formal education, and online training courses.
C. Formal education, on-line training courses, and tutoring college students.
D. Volunteering in relevant professional organizations, on-line training courses, and tutoring college students.

Answer: B

NEW QUESTION # 667
Which of the following is a primary benefit of implementing a governance risk management and compliance framework within an organization?

A. Fewer internal audits
B. Automated risk management strategy tools
C. More effective interviews
D. Reduced assurance costs

Answer: D

Explanation:
Implementing a governance, risk management, and compliance (GRC) framework within an organization primarily benefits by reducing assurance costs. This occurs as GRC frameworks streamline processes, enhance the alignment of objectives, improve risk management efficiency, and reduce the duplication of efforts in managing risks and compliance. This optimization leads to more effective use of resources, which can significantly lower the costs associated with assurance activities.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

NEW QUESTION # 668
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