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IIA-CIA-Part1 exam is the first part of the Certified Internal Auditor (CIA) certification, which is globally recognized as a symbol of excellence in the internal auditing profession. Passing the IIA-CIA-Part1 Exam is a prerequisite for taking the remaining parts of the CIA exam.

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IIA-CIA-Part1 Certification Exam is a computer-based exam consisting of 125 multiple-choice questions. IIA-CIA-Part1 Exam is administered in English and has a duration of two hours and forty-five minutes. The passing score for the exam is 600 out of 800, and candidates must achieve a minimum score of 75% in each of the exam's four domains: Foundations of Internal Auditing, Independence and Objectivity, Proficiency and Due Professional Care, and Quality Assurance and Improvement Programs.

IIA Essentials of Internal Auditing Sample Questions (Q581-Q586):

NEW QUESTION # 581
An internal auditor is planning an audit of an organization where temporary employees are suspected of receiving pay for hours they have not worked. Which of the following tasks should not be performed at this stage in the audit?

A. Interviewing the manager who requested the audit engagement.
B. Obtaining a copy of the contract between the organizations and the temporary employment agency.
C. Interviewing shift supervisors about their employees' attendance.
D. Preparing an engagement program.

Answer: C

NEW QUESTION # 582
Which of the following best demonstrates conformance with IIA standards related to continuing professional development?

A. Giving consideration to certain areas of specialization as part of development planning
B. Retaining supervisory reviews conducted on the basis of the development plan
C. Seeking guidance regarding internal audit best practices from The IIA
D. Retaining evidence of training in the form of continuing education credits

Answer: D

Explanation:
Best demonstrating conformance with IIA standards related to continuing professional development involves retaining evidence of training in the form of continuing education credits. This approach directly aligns with The IIA's requirements for auditors to maintain their professional competencies through ongoing professional development, for which continuing education credits are a measurable and verifiable method.
IIA's guidelines on Continuing Professional Development.

NEW QUESTION # 583
As part of a fraud investigation by regulators, a court order was issued to a bank. The court order requested the chief audit executive (CAE) to provide access to a number of audit reports and workpapers, some of which included customers' confidential information such as transaction activity and other personal details. What is the appropriate response by the CAE?

A. Seek permission from customers prior to sharing their information.
B. Respond promptly and provide all that was requested by the court order.
C. Consult with legal counsel to determine what information to provide.
D. Reject the court order, citing a potential breach of customers' confidentiality agreement

Answer: B

NEW QUESTION # 584
Which of the following should be considered in developing a risk and control model for use in an engagement?

A. The risk and control model should be tailored to the organization that will be the subject of the engagement.
B. The risk and control model should be globally accepted by the profession.
C. The risk and control model should be developed individually by the auditor for use on individual audit projects within the planned engagement.
D. The risk and control model should be strictly adhered to in performing the engagement.

Answer: A

NEW QUESTION # 585
Which of the following conditions classifies an engagement as a consulting service provided by the internal audit activity?

A. The internal auditor assigned to the engagement previously worked in the area under review and lacks objectivity.
B. he internal audit engagement involves only two parties: the internal auditor and the engagement client.
C. The internal audit engagement will involve providing an opinion on the effectiveness of controls.
D. The internal auditor assigned to the engagement was specifically requested by management of the area under review.

Answer: B

NEW QUESTION # 586
......

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Reliable IIA-CIA-Part1 Exam Review | IIA-CIA-Part1 Latest Test Braindumps

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IIA IIA-CIA-Part1 Latest Test Braindumps & IIA-CIA-Part1 Exams Dumps

IIA Essentials of Internal Auditing Sample Questions (Q581-Q586):

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