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IIA-CIA-Part1 exam, also known as Essentials of Internal Auditing, is the first part of the Certified Internal Auditor (CIA) certification program offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 exam is designed to assess the candidate's knowledge, skills, and abilities in the field of internal auditing. It covers a wide range of topics related to internal auditing, including governance, risk management, fraud detection, and control frameworks. Passing the IIA-CIA-Part1 is a prerequisite for taking the other two parts of the CIA certification exam, which are focused on more advanced internal auditing concepts.

IIA-CIA-Part1 Exam is a challenging but rewarding certification that can open up many career opportunities for individuals interested in internal auditing. Passing the exam demonstrates a strong knowledge and understanding of the fundamental principles of internal auditing, which is highly valued by employers in the industry. IIA-CIA-Part1 Exam is a valuable investment in one's professional development and can help individuals advance their careers in internal auditing.

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IIA-CIA-Part1 exam is a rigorous and challenging certification exam that requires candidates to have a comprehensive understanding of the internal auditing profession. Passing the exam demonstrates a candidate's commitment to excellence in this field and opens up new career opportunities. With the right preparation and study materials, candidates can successfully pass the IIA-CIA-Part1 Exam and take the first step towards achieving the coveted CIA certification.

IIA Essentials of Internal Auditing Sample Questions (Q314-Q319):

NEW QUESTION # 314
When auditing the award of a major contract,which of the following should an internal auditor suspect as a red flag for a bidding fraud scheme?
1.Subsequent change orders increase requirements for low-bid items.
2.Material contract requirements are different on the actual contract than on the request for bids.
3.A
high percentage of employees are charged to indirect accounts. 4.Losing bidders are hired as subcontractors.

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

Answer: C

NEW QUESTION # 315
Which of the following should be the primary objective of an audit of an entity's business continuity plan?

A. Efficiency of the planning procedures.
B. Relationship of the plan to risk exposures.
C. Delegation of responsibilities for the plan.
D. Cost of testing and updating the plan.

Answer: B

Explanation:
Section: Volume B
Explanation/Reference:

NEW QUESTION # 316
The chief audit executive needs to revise the internal audit activity's (IAA) charter. The revision must address the element of authority.
Which of the following statements meets this requirement?

A. Following its assessment, the IAA shall recommend risk control processes and resource management strategies.
B. The IAA shall identify and assess all potential risks to the operations of the organization.
C. The IAA shall be granted access to all records relevant to the performance of its duties.
D. The IAA shall deliver an initial report of its findings to the organization's board within 120 days of the beginning of the engagement.

Answer: C

NEW QUESTION # 317
Which of the following activities best demonstrates an internal auditor's commitment to developing professional competencies?

A. Attending a webinar on how to use data analytics
B. Attending a series of locally offered training courses.
C. Requesting to be part of all engagements on the annual audit plan.
D. Completing a skills assessment and development plan for targeted training needs,

Answer: D

Explanation:
Completing a skills assessment and development plan specifically targets the auditor's training needs, thereby demonstrating a direct commitment to developing professional competencies. This approach is strategic as it identifies gaps in skills and knowledge, and provides a structured path towards professional development tailored to the auditor's current and future roles.References: IIA guidelines on Continuing Professional Development

NEW QUESTION # 318
When developing the annual audit plan and reviewing risk assessment priorities, a chief audit executive should always identify the:

A. Engagement procedures to be used during the engagements.
B. Persons to whom engagement reports will be communicated.
C. Internal audit resources required to achieve the audit plan.
D. Potential recommendations for each auditable activity.

Answer: C

NEW QUESTION # 319
......

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