IIA IIA-CIA-Part1 Latest Test Labs & Exam IIA-CIA-Part1 Pass Guide

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IIA-CIA-Part1 exam is designed to test the candidate's knowledge of the core principles and practices of internal auditing. IIA-CIA-Part1 exam covers a wide range of topics such as internal control and risk management, governance, fraud risks, and audit tools and techniques. IIA-CIA-Part1 exam consists of 125 multiple-choice questions and is timed for two hours and thirty minutes. The passing score for the exam is 600 on a scale of 250-750.

IIA-CIA-Part1 exam is an essential component of the CIA certification program offered by the IIA. IIA-CIA-Part1 exam tests candidates' knowledge and skills in a wide range of topics related to internal auditing and prepares them for more advanced challenges in the remaining parts of the program. Passing the IIA-CIA-Part1 exam is a significant achievement and demonstrates a commitment to excellence in the field of internal auditing.

IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is an important certification for individuals who are interested in pursuing a career in internal auditing. It is the first part of a three-part certification program that prepares candidates to become Certified Internal Auditors (CIA). Passing the exam demonstrates a candidate's knowledge and commitment to the profession of internal auditing, and is a requirement for many internal auditing positions in both the public and private sectors.

IIA IIA-CIA-Part1 Latest Test Labs

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IIA Essentials of Internal Auditing Sample Questions (Q122-Q127):

NEW QUESTION # 122
During an audit of financial contracts, an internal auditor learns that a relative has a substantial loan with the organization. The auditor should:

A. Immediately withdraw from the audit engagement.
B. Notify management and the chief audit executive (CAE) and have the CAE determine whether the auditor should continue with the audit engagement.
C. Proceed with the audit engagement but disclose in the engagement final communication that the relative is a customer.
D. Exclude the relative's information from the audited work and proceed with the audit engagement.

Answer: B

Explanation:
Section: Volume C

NEW QUESTION # 123
Which of the following internal control weaknesses would an internal auditor most likely detect while reviewing a flowchart that depicts the purchasing function of an organization?

A. Payments for goods received have not been authorized at the appropriate level.
B. Purchasing policies have not been updated.
C. The organization is not taking advantage of quantity discounts available from its suppliers.
D. Payments to suppliers are made before goods are received.

Answer: D

Explanation:
Section: Volume C

NEW QUESTION # 124
In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?

A. The assurance review was initiated following issues identified during a consulting assignment requested by management.
B. Prior to becoming the CAE, the CAE was the payroll manager.
C. The CAE previously undertook a consulting assignment in that area to improve processes,
D. A couple of years ago, the CAE performed accounting functions for the payroll department.

Answer: C

NEW QUESTION # 125
What is expected of internal auditors in regards to due professional care?

A. Auditors perform assurance services needed to achieve the engagement's objectives
B. Auditors perform assurance services to guarantee all significant risks will be addressed
C. Auditors perform assurance services without regard to cost
D. Auditors perform assurance services effectively to identify all risks

Answer: A

NEW QUESTION # 126
Which of the following is the most appropriate outcome measure for assessing safety operations?

A. Reduction in machine down time due to accidents.
B. Number of inspections conducted.
C. Tests made of equipment.
D. Number of operations observed.

Answer: A

NEW QUESTION # 127
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