IIA IIA-CIA-PART1 EXAM EXPERIENCE & IIA-CIA-PART1 EXAM CERTIFICATION COST

IIA IIA-CIA-Part1 Exam Experience & IIA-CIA-Part1 Exam Certification Cost

IIA IIA-CIA-Part1 Exam Experience & IIA-CIA-Part1 Exam Certification Cost

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IIA-CIA-Part1 Certification Exam is ideal for individuals who are interested in pursuing a career in internal auditing. Essentials of Internal Auditing certification provides a comprehensive understanding of the essential principles and practices of internal auditing, which is essential for any individual looking to build a career in this field. Essentials of Internal Auditing certification is also ideal for internal auditors who are looking to enhance their knowledge and skills and improve their credibility in the industry.

IIA-CIA-Part1: Essentials of Internal Auditing Exam is a globally recognized certification exam designed for professionals seeking to pursue a career in internal auditing. IIA-CIA-Part1 exam is conducted by the Institute of Internal Auditors (IIA), which is a professional organization that provides guidance, education and certification to internal auditors across the world. IIA-CIA-Part1 Exam is the first part of the three-part Certified Internal Auditor (CIA) program.

IIA-CIA-Part1 exam consists of 125 multiple-choice questions that must be completed within a time limit of two and a half hours. IIA-CIA-Part1 exam is divided into six domains, including governance and risk management, organizational structure and business processes, communication, management and leadership principles, IT and business continuity, and financial management. IIA-CIA-Part1 exam is computer-based and can be taken at any Pearson VUE testing center around the world.

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IIA Essentials of Internal Auditing Sample Questions (Q531-Q536):

NEW QUESTION # 531
Which of the following is an area that an organization would most likely include as part of its corporate social responsibility reporting?

  • A. The amount of political donations to local government races.
  • B. The number of complaints related to traffic from its new factory.
  • C. The compensation packages awarded to senior management.
  • D. The profitability impact of its products in developing markets.

Answer: B

Explanation:
Corporate social responsibility (CSR) reporting typically includes information on how a company's operations impact the community and environment. Reporting the number of complaints related to traffic from a new factory reflects the organization's commitment to addressing community concerns and environmental impact, which are key aspects of CSR. References:
* Global Reporting Initiative (GRI) Standards.
* IIA guidance on CSR and sustainability reporting.


NEW QUESTION # 532
Which of the following is a detective control?

  • A. A front desk officer in an organization requires that visitors are identified by the host before access is granted.
  • B. An internal audit activity deploys audit management policies and procedures for team members.
  • C. A compliance specialist carries out quarterly reviews of an organization's compliance with regulatory requirements.
  • D. An organization requires certain employees who occupy sensitive positions to sign attestation to the code of conduct on an annual basis.

Answer: A


NEW QUESTION # 533
Senior management has requested that the internal audit activity review and amend policies where necessary when auditing the purchasing department. To which of the following would the chief audit executive most likely give primary consideration when responding to this request?

  • A. Internal audit independence.
  • B. Auditor competency.
  • C. Engagement scope.
  • D. Auditor objectivity.

Answer: A

Explanation:
In responding to a request from senior management for the internal audit activity to review and amend policies when auditing the purchasing department, the chief audit executive would most likely give primary consideration to maintaining internal audit independence. This request potentially places the internal audit activity into a management role, which could impair its independence and the ability to perform unbiased audits in the future. According to IIA standards, internal auditors should avoid taking on operational responsibilities to preserve their independence.References: IIA Standards on independence and objectivity.


NEW QUESTION # 534
Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?

  • A. They are useful in assessing risk.
  • B. They serve as a reminder of what controls should exist in a process.
  • C. They do not capture all controls that may exist.
  • D. They require yes/no responses to specific questions,not open-ended responses.

Answer: C


NEW QUESTION # 535
Senior management and the board have expressed concerns about the length of engagements and whether their outcome aligns with the organization's strategies and objectives. Which of the following actions, if taken by the chief audit executive, could address these concerns?

  • A. Implementing the use of agile auditing during engagements to meet expectations.
  • B. Requesting additional funding from the board to train internal audit staff on time and resource management.
  • C. Communicating to internal audit staff instructions for completing engagements within shorter time periods.
  • D. Encouraging internal audit staff to participate in workshops to further develop their understanding of the organization's strategies.

Answer: D


NEW QUESTION # 536
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