Facing the incoming IIA IIA-CIA-Part1 exam, you may feel stained and anxious, suspicious whether you could pass the exam smoothly and successfully. Actually, you must not impoverish your ambition. Our suggestions are never boggle at difficulties. It is your right time to make your mark.
IIA-CIA-Part1 exam, also known as the Essentials of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 exam is the first of three exams required to become a Certified Internal Auditor (CIA), which is a globally recognized certification for internal auditors. The IIA-CIA-Part1 exam covers the fundamental principles of internal auditing and is designed to test the knowledge and skills necessary for a successful career in internal auditing.
To be eligible for the IIA-CIA-Part1 (Essentials of Internal Auditing) Exam, candidates are required to have a bachelor’s degree from an accredited institution or an equivalent combination of education and experience. Candidates must also have a minimum of two years of internal auditing experience or its equivalent. IIA-CIA-Part1 exam consists of 125 multiple-choice questions and has a duration of two and a half hours.
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IIA-CIA-Part1: Essentials of Internal Auditing exam is a certification exam offered by the Institute of Internal Auditors (IIA) for professionals seeking to establish their expertise in internal auditing. IIA-CIA-Part1 exam is designed to test the candidate’s knowledge of the fundamental principles and concepts of internal auditing.
IIA Essentials of Internal Auditing Sample Questions (Q28-Q33):
NEW QUESTION # 28
Which of the following is accomplished by the internal audit charter?
- A. It defines the scope of internal and external audit activities.
- B. It authorizes access to records,personnel and physical properties relevant to the performance of engagements.
- C. It establishes the audit committee’s position within the organization.
- D. It states the nature of the chief audit executive’s administrative reporting relationship with the board.
NEW QUESTION # 29
Which of the following options describes the reason that conformance with The IIA’s Code of Ethics is mandatory for internal auditors?
- A. Ethical compliance provides the basis for stakeholder confidence in the competence of the internal audit activity and of professional internal auditors.
- B. Ethical compliance provides the basis for stakeholder trust and confidence in the validity of the profession of internal auditing and the internal audit activity’s findings.
- C. Ethical compliance is necessary for internal auditors and the internal audit activity to accept responsibility for providing g absolute assurance about the organization’s risk management.
- D. The internal audit activity’s ethical compliance sets the tone for the ethical compliance by the organization’s board, management, and employees.
NEW QUESTION # 30
During an audit engagement, an internal auditor finds that management is not complying with previous commitments made to the external auditors. However, the auditor determines management’s actions to be justified due to significant changes in the business. The best course of action for the auditor to take would be to:
- A. Proceed with the audit engagement and assess the changes actually implemented by management.
- B. Compare the recommended changes against the changes made by management and advise management which action to take.
- C. Inform the external auditors and remove the associated work from the internal audit scope.
- D. Inform the external auditors and seek their guidance.
Section: Volume B
NEW QUESTION # 31
Which of the following tools would be most useful to an internal auditor performing an assessment of the effectiveness of the organization’s risk responses?
- A. Risk register.
- B. Risk and control matrix.
- C. Heat map.
- D. Process map.
NEW QUESTION # 32
A code of business conduct provides?
- A. A passive method of fraud deterrence.
- B. A fraud avoidance plan that does not explicitly describe punishments for violations.
- C. An alternative to “tone at the top” programs.
- D. A program to anonymously report irregularities to authorities.
Section: Volume A
NEW QUESTION # 33
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