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IIA-CIA-Part1 Valid Exam Pdf & Detail IIA-CIA-Part1 Explanation

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The Essentials of Internal Auditing certification exam is a valuable asset for beginners and seasonal professionals. If you want to improve your career prospects then IIA-CIA-Part1 certification is a step in the right direction. Whether you’re just starting your career or looking to advance your career, the IIA-CIA-Part1 Certification Exam is the right choice. With the IIA-CIA-Part1 certification you can gain a range of career benefits which include credibility, marketability, validation of skills, and access to new job opportunities.

IIA-CIA-Part1 Exam covers a wide range of topics related to internal auditing, including governance and risk management, internal control and audit tools, and the role of internal auditors in the organization. IIA-CIA-Part1 exam consists of 125 multiple-choice questions that need to be completed within 2.5 hours. The passing score for the exam is 600 out of 800.

Passing the IIA-CIA-Part1 exam is an important milestone for individuals seeking to become certified internal auditors. It demonstrates a strong understanding of the fundamental principles of internal auditing and is a stepping stone to the next two exams required for the CIA certification. After passing the IIA-CIA-Part1 Exam, candidates can move on to the IIA-CIA-Part2 and IIA-CIA-Part3 exams, which cover more advanced topics in internal auditing.

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IIA Essentials of Internal Auditing Sample Questions (Q695-Q700):

NEW QUESTION # 695
Which of the following does not need to be defined in the internal audit charter?

A. Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.
B. The internal audit activity's position within the organization.
C. The audit engagements to be performed during the upcoming year.
D. The scope of internal audit activities.

Answer: C

NEW QUESTION # 696
Which of the following would be a violation of the objectivity of a certified internal auditor?
Accepting a motivational book from a major vendor.
Attending a professional sporting event as the guest of a corporate supplier.
Performing an internal audit engagement for a division 18 months after having controllership responsibility for that division.
Designing and implementing a corporate-wide utilities cost containment program.

A. 2 and 4only
B. 2 and 3only
C. 1,3,and 4only
D. 1 and 3only

Answer: A

NEW QUESTION # 697
Which of the following internal control components has COSO identified as the most important?

A. Control activities
B. Control environment
C. Risk assessment
D. Information and communication

Answer: B

NEW QUESTION # 698
Which of the following organizations is adopting an acceptance technique in terms of its risk response?

A. An organization that takes no action in managing the possible exposure to an earthquake.
B. An organization that deploys policies and procedures to guide business activities and practices
C. An organization that takes out insurance policies to protect its property and equipment.
D. An organization that opts out of investing in a new region due to volatility in foreign exchange rates.

Answer: A

Explanation:
An organization that takes no action in managing the possible exposure to an earthquake is adopting an acceptance technique in terms of its risk response. This technique involves acknowledging the risk but choosing not to take any proactive steps to manage it, essentially accepting the potential consequences.References: Risk management strategies as per IIA guidance.

NEW QUESTION # 699
In order to save time, an audit manager no longer required that a standard internal control questionnaire be completed for each audit engagement.
Does this represent a violation of the Standards?

A. Yes, because internal control should be evaluated on every engagement and the internal control questionnaire is the mandated approach to evaluate controls.
B. No, because auditors are not required to complete internal control questionnaires on every engagement.
C. No, because auditors may omit necessary procedures if there is a time constraint, based on audit judgment.
D. Yes, because internal control should be evaluated on every engagement and the internal control questionnaire is the most efficient method to do so.

Answer: B

NEW QUESTION # 700
......

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