PDF IIA IIA-CIA-PART1 PASS LEADER, INTEREACTIVE IIA-CIA-PART1 TESTING ENGINE

Pdf IIA IIA-CIA-Part1 Pass Leader, Intereactive IIA-CIA-Part1 Testing Engine

Pdf IIA IIA-CIA-Part1 Pass Leader, Intereactive IIA-CIA-Part1 Testing Engine

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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized professional certification offered by the Institute of Internal Auditors (IIA). Essentials of Internal Auditing certification exam is designed to test the candidate's knowledge and understanding of the essential principles and practices of internal auditing. Essentials of Internal Auditing certification is an entry-level certification and is the first step towards becoming a Certified Internal Auditor (CIA).

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The IIA IIA-CIA-Part1 exam consists of 125 multiple-choice questions and has a time limit of two and a half hours. Candidates must achieve a score of at least 600 out of a possible 800 points to pass the exam. Those who successfully pass the IIA-CIA-Part1 Exam are awarded the Certified Internal Auditor (CIA) designation, which is widely recognized as a mark of excellence in the field of internal auditing.

IIA Essentials of Internal Auditing Sample Questions (Q700-Q705):

NEW QUESTION # 700
Which of the following would require a disclosure of nonconformance with the Standards and The IIA's Code of Ethics in the communication of an engagement's results?

  • A. A member of the audit team conducted fieldwork in an area of the organization for which he was previously responsible for just over a year ago.
  • B. During an audit of the marketing department, management distributed coffee mugs to employees in the area, and the engagement supervisor accepted one as a souvenir.
  • C. An inexperienced internal auditor did most of the fieldwork during a technical IT audit; however, he was closely supervised by a more experienced IT audit manager.
  • D. While conducting a compensation and benefits audit, the auditor exchanged salary data with peers in similar organizations.

Answer: A


NEW QUESTION # 701
Which of the following is the internal audit activity expected to do with respect to the organization's governance processes?

  • A. Formally audit all governance activities.
  • B. Provide strategic guidance on the organizational processes to senior management.
  • C. Achieve agreement with the board regarding the range of activities, depth of review, and time period to include in the assessment.
  • D. Audit against the governance structures and practices widely used in the industry.

Answer: D


NEW QUESTION # 702
Which of the following scenarios involving the chief audit executive (CAE) is most likely to impair the independence of the internal audit activity?

  • A. The CAE fails to ensure internal audit staff receive training annually.
  • B. The CAE fails to rotate internal audit staff, resulting in the same internal auditors conducting the same engagements year after year.
  • C. The CAE reports directly to the board.
  • D. The CAE reports directly to the organization's chief financial officer.

Answer: D


NEW QUESTION # 703
In assessing the independence of the internal audit activity, a member of a peer review team should consider all of the following factors except:

  • A. The criteria of education and experience considered necessary when filling vacant positions on the audit staff.
  • B. The scope and depth of engagement objectives for the audit engagements included in the review.
  • C. The degree to which auditors assume operating responsibilities.
  • D. Access to and frequency of communications with the board of directors or its audit committee.

Answer: A


NEW QUESTION # 704
According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1. Consult on CSR program design and implementation.
2. Serve as an advisor on CSR governance and risk management.
3. Review third parties for contractual compliance with CSR terms.
4. Identify and mitigate risks to help meet the CSR program objectives.

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

Answer: B

Explanation:
According to IIA guidance, the internal audit activity can consult on CSR program design and implementation, serve as an advisor on CSR governance and risk management, and identify and mitigate risks to help meet the CSR program objectives. These roles enable the internal audit to add value through both advisory and assurance services regarding CSR, aligning with their expertise in governance, risk management, and control.References: IIA guidance on the role of internal auditing in corporate social responsibility; Standards on advisory services.


NEW QUESTION # 705
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