Certification IIA-CIA-Part1 Dumps - New IIA-CIA-Part1 Test Format

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To be eligible for the IIA-CIA-Part1 (Essentials of Internal Auditing) Exam, candidates are required to have a bachelor’s degree from an accredited institution or an equivalent combination of education and experience. Candidates must also have a minimum of two years of internal auditing experience or its equivalent. IIA-CIA-Part1 exam consists of 125 multiple-choice questions and has a duration of two and a half hours.

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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Passing the IIA-CIA-Part1 Exam is an important step towards obtaining the CIA certification, which is recognized as a mark of excellence in the internal audit profession. The CIA program is highly respected by employers and provides internal auditors with the skills and knowledge necessary to advance their careers.

IIA Essentials of Internal Auditing Sample Questions (Q584-Q589):

NEW QUESTION # 584
Which of the following risk assessment tools would best facilitate the matching of controls to risks?

A. Control flowchart.
B. Internal control questionnaire.
C. Program evaluation and review technique (PERT) analysis.
D. Control matrix.

Answer: D

Explanation:
Section: Volume A
Explanation/Reference:

NEW QUESTION # 585
According to IIA guidance, which of the following is a required aspect of an internal audit charter?

A. Quarterly assessment
B. Management approval
C. Independent review
D. Reporting relationships

Answer: D

Explanation:
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. According to IIA standards, the internal audit charter must define the reporting relationships within the organization, which facilitates the independence and objectivity of the internal audit function. The inclusion of reporting relationships ensures that there is clear communication and understanding regarding the internal audit activity's position within the organization.References:
* IIA Standard 1000: "Purpose, Authority, and Responsibility"

NEW QUESTION # 586
An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?

A. Interviewing.
B. Monitoring.
C. Process mapping.
D. Distributing questionnaires.

Answer: C

NEW QUESTION # 587
The internal audit activity is asked to provide consulting services regarding the risks related to implementing a proposed new Inventory management system. Which of the following would be a key consideration of the internal audit activity in accepting this engagement?

A. Ensure that the method used to communicate the results of the consulting engagement is consistent with the board's preferred method.
B. Determine whether the benefits to be derived from the requested assessment would exceed the cost of providing the consulting service.
C. Use email and telephone conversations to convey the results of the engagement, as these may prove to be the most efficient methods for communicating.
D. Ask the inventory manager to determine whether the work planned would be sufficient to meet the consulting engagement objectives.

Answer: D

NEW QUESTION # 588
Which of the following indicates that internal audit independence may be compromised?

A. The internal auditor maintains a close personal relationship with operational management.
B. Internal auditors assigned to the audit engagement did not have the knowledge, skills, and competencies needed to perform their responsibilities.
C. Material observations were intentionally left out of the audit report.
D. An internal auditor failed to apply professional skepticism while performing audit tests in an area overseen by an experienced, reputable manager

Answer: D

NEW QUESTION # 589
......

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