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IIA-CIA-Part1 exam is a computer-based exam that consists of 125 multiple-choice questions. IIA-CIA-Part1 exam is designed to be completed within 2.5 hours. The passing score for the exam is 600 out of 800. Individuals who pass the exam are awarded the Certified Internal Auditor (CIA) designation.
IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized certification for professionals who want to validate their knowledge and skills in the field of internal auditing. IIA-CIA-Part1 Exam is designed to test the candidate's understanding of the fundamental principles and concepts of internal auditing and their ability to apply them in the workplace.
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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?
A. Thirty percent of employees feel confident in raising concerns without a fear of retaliation.
B. Women account for 20% of the total number of employees in the company.
C. Most employees believe that transparent and fair decision-making forms the basis of business ethics.
D. Employees with longer work experience believe that they deserve more privileges than new hires.
Answer: D
NEW QUESTION # 379
According to MA guidance, which of the following best describes how often the chief audit executive should review the quality assurance and improvement program of the internal audit activity?
A. Whenever the business objectives of the organization change
B. At the completion of each engagement.
C. Progressively on a day-to-day basis
D. Just prior to an external assessment of the internal audit activity
Answer: C
Explanation:
According to IIA guidance, the chief audit executive should review the quality assurance and improvement program of the internal audit activity progressively on a day-to-day basis. This continual review ensures that the internal audit activity remains effective and aligned with the organization's objectives and adheres to professional standards, thereby maintaining and enhancing the value provided by the audit function.
References: IIA standards related to the quality assurance and improvement program, which advocate for ongoing monitoring to ensure the effectiveness of the internal audit activity.
NEW QUESTION # 380
According to IIA guidance, which of the following statements is true regarding mentoring programs designed to assist internal auditors with their professional development?
A. Auditors at the same level may be assigned different mentors and some auditors may have no mentor
B. Meetings between a mentor and a mentee should be formal and well documented
C. The mentor must have a higher position in the organization than the mentee
D. An auditor s supervisor is best positioned to serve as the auditor's mentor
Answer: A
Explanation:
According to IIA guidance on mentoring programs, there is no requirement for a mentor to be in a higher organizational position than the mentee. The focus is on the value of diverse mentoring relationships, which can include auditors at the same level having different mentors or some auditors having no mentor at all. This approach allows for flexibility in the mentoring process and ensures that professional development needs are met effectively without strict hierarchical constraints.
The Institute of Internal Auditors (IIA) - Guidance on mentoring programs
NEW QUESTION # 381
It is important for a chief audit executive to seek formal approval from the board regarding an internal audit charter so that:
A. Improvements can be implemented in internal audit processes.
B. The effectiveness of the internal audit activity can be measured.
C. There is assurance that all internal audit activities will be completed.
D. The status of the internal audit activity can be more clearly established.
Answer: D
NEW QUESTION # 382
Which of the following is an appropriate role for the internal audit activity?
A. Ensuring the organization's key risks are managed through appropriate controls.
B. Assisting the organization in maintaining effective controls.
C. Validating control assessments performed by the external auditor.
D. Implementing new controls to promote continuous improvement.
Answer: B
Explanation:
According to IIA standards, the internal audit activity should assist in maintaining effective controls but should not assume management's responsibilities, such as implementing or ensuring controls, to preserve its independence.
NEW QUESTION # 383
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