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IIA-CIA-Part1 exam, also known as the Essentials of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). The IIA is a global professional association that offers education, training, and certification programs for internal auditors. The IIA-CIA-Part1 exam is the first step towards earning the Certified Internal Auditor (CIA) designation, which is a globally recognized certification for internal auditors. IIA-CIA-Part1 exam covers topics such as internal audit basics, risk management, governance, and internal control. It is designed to test the knowledge and skills of individuals who are interested in pursuing a career in internal auditing or those who are already working in the field and want to enhance their knowledge and skills. How exactly to prepare for the IIA-CIA-Part1 examWhat is the prep work standards for IIA-CIA-Part1 Exam Swiftly checked out the review of IIA-CIA-Part1 Exam
The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
IIA-CIA-Part1 (Essentials of Internal Auditing) Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 Exam is designed to test the knowledge and skills of candidates in the field of internal auditing. The Essentials of Internal Auditing exam covers a wide range of topics, including governance and risk management, fraud risks and controls, internal audit engagement, and audit tools and techniques.
Latest Real IIA-CIA-Part1 Exam, IIA-CIA-Part1 Valid Exam AnswersThe web-based IIA-CIA-Part1 practice test is accessible via any browser. This IIA-CIA-Part1 mock exam simulates the actual Essentials of Internal Auditing (IIA-CIA-Part1) exam and does not require any software or plugins. Compatible with iOS, Mac, Android, and Windows operating systems, it provides all the features of the desktop-based IIA-CIA-Part1 Practice Exam software. IIA Essentials of Internal Auditing Sample Questions (Q711-Q716):NEW QUESTION # 711
Which of the following sources of evidence would be least persuasive regarding potential waste and inefficiency on the part of a contractor?
A. A comparison of contract expenses with those of similar projects.
B. The contractor's certification that it has not incurred any waste or inefficiencies.
C. A walk-through of the contractor's manufacturing and development facilities.
D. An examination of the nature of contract expenses incurred.
Answer: B
NEW QUESTION # 712
Which of the following relates to the concept of due professional care?
A. An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.
B. The internal audit resource plan is only approved by the chief financial officer.
C. An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.
D. The appointment of the chief audit executive is ratified by the board.
Answer: A
Explanation:
The concept of due professional care in internal auditing involves applying the care and skill expected of a reasonably prudent and competent auditor. This includes understanding the appropriate steps and techniques for various types of engagements, including consulting engagements. Demonstrating a good understanding of the steps involved in carrying out a consulting engagement (Option C) aligns with the IIA Standard 1220: Due Professional Care, which requires internal auditors to apply the necessary care and skill in their work. This understanding is essential for executing their duties effectively and ensuring that engagements are conducted with appropriate rigor and thoroughness.References:
* IIA Standards, Standard 1220: Due Professional Care
* IIA's International Professional Practices Framework (IPPF)
NEW QUESTION # 713
An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?
A. Internal auditors will be able to reduce their sample sizes because controls will be more consistent.
B. Stakeholders will have more assurance that the risks are assessed consistently.
C. Management will be able to reduce inherent risk because they will have a better understanding of risk.
D. Decision makers will understand that the likelihood of missing or ineffective controls will be reduced.
Answer: B
NEW QUESTION # 714
The chief audit executive (CAE) wants to ensure that there are sufficient resources
available to fulfill the responsibilities of the internal audit activity in the coming year. Which statement describes the most logical sequence of events for the CAE to undertake in order to achieve this objective?
A. Review prior year audit plan; review existing resources; confirm new audit plan; confirm budget.
B. Review results of prior year audit plan; adjust current plan accordingly; hire required resources; confirm budget.
D. Confirm budget; review existing resources; obtain any new resources required; confirm new audit plan.
Answer: C
NEW QUESTION # 715
The manager of the payroll department requested a review of the payroll process, but only wants the engagement to include processes related to approval of time worked. What type of activity is this?
A. Risk management consulting engagement.
B. Compliance assurance engagement.
C. Operational consulting engagement.
D. Financial assurance engagement.
Answer: B
Explanation:
The review requested by the manager of the payroll department, focusing solely on the processes related to the approval of time worked, is best classified as a Compliance Assurance Engagement. This type of engagement aims to ensure that specific processes comply with established policies, procedures, or regulations - in this case, those related to payroll approvals. The emphasis on adherence to established guidelines and rules characterizes this as a compliance engagement rather than financial, operational, or risk management consulting.
IIA guidance on different types of audit engagements.
NEW QUESTION # 716
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