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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 designed to test candidates' knowledge of the essential concepts and principles of internal auditing. It covers topics such as the role of internal auditing in governance, risk management, and control; the internal audit process; and the standards and code of ethics that guide internal auditors. IIA-CIA-Part1 Exam consists of 125 multiple-choice questions and has a time limit of 2.5 hours.
IIA-CIA-Part1 certification exam covers the fundamental principles of internal auditing. It includes topics such as risk management, governance, internal control, and fraud risk. IIA-CIA-Part1 exam also focuses on the International Professional Practices Framework (IPPF), which is a comprehensive guide for internal auditors. The IPPF covers the mandatory guidance, recommended guidance, and supplements to the guidance.
Exam IIA-CIA-Part1 Collection Pdf, IIA-CIA-Part1 100% Correct AnswersOur IIA-CIA-Part1 guide question dumps are suitable for all age groups. Even if you have no basic knowledge about the relevant knowledge, you still can pass the IIA-CIA-Part1 exam. We sincerely encourage you to challenge yourself as long as you have the determination to study new knowledge. Our IIA-CIA-Part1 exam material is full of useful knowledge, which can strengthen your capacity for work. As we all know, it is important to work efficiently. So once you have done you work excellently, you will soon get promotion. You need to be responsible for your career development. The assistance of our IIA-CIA-Part1 Guide question dumps are beyond your imagination. You will regret if you throw away the good products. IIA Essentials of Internal Auditing Sample Questions (Q463-Q468):NEW QUESTION # 463
Which of the following is a weakness of observation as audit evidence?
A. It cannot be used to test the existence assertion.
B. It cannot be relied upon because the evidence is not persuasive.
C. It cannot be used to test the completeness assertion.
D. It cannot be used to test the occurrence assertion.
Answer: C
NEW QUESTION # 464
Which of the following concepts is emphasized in the Mission of Internal Audit?
A. Support of good governance and controls.
B. Protection of tangible and intangible assets.
C. Enhancement of organizational value.
D. Provision of professional advisory and assurance services.
Answer: C
NEW QUESTION # 465
An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing {Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations. According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?
A. Indicate that the internal audit activity operates in partial conformance with the Standards, as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.
B. Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.
C. Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to all parties who received the original reports.
D. Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.
Answer: D
NEW QUESTION # 466
Which of the following lists the audit activities in the order in which they would generally be completed during a preliminary survey?
I. Write detailed audit procedures.
II. Identify client objectives, goals, and standards.
III. Identify risks and controls intended to prevent associated losses.
IV. Determine relevant engagement objectives.
A. II, I, IV, III.
B. II, III, IV, I.
C. II, IV, I, III.
D. III, IV, II, I.
Answer: B
NEW QUESTION # 467
Which of the following is not considered one of the most common red flags for perpetrators of fraud?
A. Unusually close association with customers.
B. Repeat performance issues.
C. Excessive control issues.
D. Experiencing financial difficulty.
Answer: B
NEW QUESTION # 468
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