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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Essentials of Internal Auditing |
| Exam Number: | IIA-CIA-Part1 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Exam Format: | Multiple Choice |
| Exam Duration: | 150 minutes |
| Available Languages: | Portuguese, German, Simplified Chinese, English, Turkish, Polish, Russian, Korean, French, Spanish, Arabic, Japanese |
| Passing Score: | 600 (Scaled score out of 750) |
| Certificate Validity Period: | Lifetime |
| Exam Price: | USD 310 - USD 445 |
| Real Exam Qty: | 125 |
| 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/ |
>> IIA IIA-CIA-Part1 Certification Test Questions <<
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Passing the IIA-CIA-Part1 exam is an important step for those seeking a career in internal auditing. The CIA certification is recognized worldwide as a mark of excellence in the internal auditing profession, and it demonstrates a commitment to the highest standards of professionalism and ethics. The IIA-CIA-Part1 exam provides candidates with a solid foundation in the principles and practices of internal auditing, and it prepares them to tackle more complex challenges in the remaining parts of the certification program.
IIA-CIA-Part1 certification exam is a computer-based exam that consists of 125 multiple choice questions. Candidates are given 2.5 hours to complete the exam. IIA-CIA-Part1 exam is available in multiple languages and can be taken at any Pearson VUE testing center worldwide. The passing score for the exam is 600 out of 800. Candidates who pass the exam are eligible to take the IIA-CIA-Part2 exam, which covers the practice of internal auditing.
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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
NEW QUESTION # 167
Which documents would help a forensic auditor identify instances of collusion between an employee and vendor to defraud the organization?
Answer: C
Explanation:
Email correspondence would be helpful for a forensic auditor to identify instances of collusion between an employee and a vendor to defraud the organization. Email communications can provide direct evidence of discussions and agreements made between parties involved in the collusion, offering insights into the fraudulent activities.References: Forensic auditing best practices, which often emphasize the examination of electronic communications as part of the investigation into fraudulent activities.
NEW QUESTION # 168
What information should the internal quality assessment of the internal audit activity communicate to the chief audit executive?
Answer: B
NEW QUESTION # 169
An internal auditor has taken an attributes sample of a bank's existing loan portfolio. Out of a sample of 60 loans, the auditor found:
Four that were not properly collateralized.
Five that were not in compliance with bank policies (other than lack of collateralization).
Four that were part of a related-party group, but were set up as separate loan entities.
Of the 60 loans selected in the sample, these errors were noted on a total of 10 loans.
Several loans had multiple problems.
Which of the following conclusions can the auditor reach from these observations?
1. There is sufficient evidence that fraudulent activity is taking place by one or more of the bank's lending officers.
2. The financial statements will be misstated as a result of these actions.
3. There are significant noncompliance audit findings that should be reported.
Answer: A
NEW QUESTION # 170
An organization's external auditor has prepared a list of risks and issues and has recommended to senior management that the internal audit activity focus on these items. Senior management has forwarded the list to the chief audit executive (CAE). The CAE should:
Answer: D
NEW QUESTION # 171
Which of the following actions should an organization take to detect an emerging risk of potential fraud?
Answer: D
Explanation:
To detect an emerging risk of potential fraud, an organization should establish an anonymous platform for reporting suspected unethical behaviors. Such platforms enable employees and others to report suspicious activities without fear of retaliation, facilitating early detection of fraud and other unethical conduct within the organization.
Best practices in fraud risk management and internal controls.
NEW QUESTION # 172
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