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IIA-CIA-Part1 exam consists of 125 multiple-choice questions and must be completed within two and a half hours. It is a computer-based exam that can be taken at any Pearson VUE testing center worldwide. The passing score for the exam is 600 out of a possible 800 points, and candidates receive immediate feedback on their performance after completing the exam.

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Latest IIA IIA-CIA-Part1 Exam Questions, IIA-CIA-Part1 Trustworthy Practice

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IIA Essentials of Internal Auditing Sample Questions (Q512-Q517):

NEW QUESTION # 512
The board of directors of a global organization has found an increased number of reported cases of unethical practices since last year. To assist the board in gaining a better understanding of the degree of ethics awareness within the organization, which of the following actions should be undertaken?

Answer: C

Explanation:
To assist the board in gaining a better understanding of the degree of ethics awareness within the organization, the most appropriate action would be to request the internal audit activity to perform an ethics-related assurance engagement. This type of engagement would directly assess the organization's ethical culture and practices, providing the board with a detailed and objective evaluation of ethics awareness and related issues throughout the organization.
IIA's guidance on the role of internal auditing in organizational ethics.


NEW QUESTION # 513
A chief audit executive (CAE) of a major retailer has engaged an independent firm of information security specialists to perform specialized internal audit activities. The CAE can rely on the specialists' work only if it is:

Answer: D


NEW QUESTION # 514
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

Answer: B

Explanation:
The chief audit executive (CAE) would be required to decline a consulting engagement if there is no available expertise on the internal audit team to perform it. According to IIA standards, internal auditors must possess the knowledge, skills, and other competencies needed to perform their responsibilities. Accepting an assignment without the requisite expertise could impair the effectiveness and credibility of the audit function.
IIA Standards for the Professional Practice of Internal Auditing


NEW QUESTION # 515
Prior to commencing a financial compliance engagement, the engagement supervisor reads the business plan for the finance department and meets informally with the director to learn more about any key issues. Which of the following competencies is the engagement supervisor demonstrating?

Answer: B

Explanation:
The engagement supervisor is demonstrating the ability to understand the needs of stakeholders. By reading the business plan and meeting informally with the finance director, the supervisor is actively gathering information about the department's goals, challenges, and issues, which is crucial for aligning the audit objectives with the stakeholders' expectations and ensuring the engagement adds value.References: Institute of Internal Auditors (IIA) - Core Competencies for Today's Internal Auditor


NEW QUESTION # 516
An internal auditor is reviewing the results of an employee survey at a mining company. Which of the following would alert the auditor to a potential ethics issue?

Answer: D

Explanation:
A low percentage of employees feeling confident in raising concerns without fear of retaliation indicates a potential ethics issue within the organization. It suggests that the company might have a culture that does not adequately protect whistleblowers, which can lead to ethical lapses and noncompliance with laws and regulations. References:
* IIA guidance on ethics and whistleblower protection.
* COSO Framework on organizational culture and ethics.


NEW QUESTION # 517
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