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What are the IIA-CIA-Part1 Exam

No matter where you are in your profession, the CIA offers you even more career opportunities.
One of the most interesting elements of the CIA certification is the income of the certified internal auditor. As a CIA, you won't have to work for financial security alone. Rather, you can rejoice in financial success.
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The CIA is the only identified internal audit accreditation in the world, so it is the best way to interact with your internal accounting skills. Furthermore, the CIA is the only essential designation in the internal audit career and its value does not diminish from country to country.

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IIA IIA-CIA-Part1 Official Practice Test | IIA-CIA-Part1 Learning Mode

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IIA-CIA-Part1 is a certification exam designed for professionals who aspire to become internal auditors. IIA-CIA-Part1 exam is conducted by the Institute of Internal Auditors (IIA) and is a part of the Certified Internal Auditor (CIA) program. The IIA-CIA-Part1 Certification Exam is also known as the Essentials of Internal Auditing exam. It is the first step towards becoming a certified internal auditor.

IIA Essentials of Internal Auditing Sample Questions (Q42-Q47):

NEW QUESTION # 42
Which of the following statements is not true about red flags?

A. There is a scarcity of established literature on red flags.
B. Red flags can point auditors to intentional wrongdoing, errors and omissions, inefficiency, and conflicts of interest.
C. Red flags do not necessarily mean that fraud exists.
D. It can be challenging to quantify red flags.

Answer: A

Explanation:
Section: Volume D

NEW QUESTION # 43
Due to toe increased operational responsibility of the CEO. The chief audit executive (CAE) of an organization currently reports to the chief financial officer (CFO). What is the likely imped of such a situation?

A. The expense of finance staff can be catted upon during an audit of finance-related areas
B. The CPO could provide expert advice when auditing areas under his purview
C. There may be limitation m the scope of engagements that can be undertaken
D. The internal audit activity is adequately positioned when the CAE reports to a member of executive management

Answer: C

NEW QUESTION # 44
An internal auditor pays to participate in the company's annual golf tournament, which is held outside of normal business hours. The auditor wins the putting contest and is awarded an all-expense-paid weekend vacation. According to the IIA Code of Ethics regarding objectivity, the auditor's best course of action would be to:

A. Refuse the prize because it represents an impairment to objectivity.
B. Refuse the prize because the amount is significant.
C. Accept the prize because the event was held outside of normal business hours.
D. Accept the prize because the auditor received no special treatment.

Answer: D

NEW QUESTION # 45
Which of the following methods is not valid for completing continuing professional education hours?

A. Publishing an article on the organization's internal audit department.
B. Completing all audit engagements in accordance with the Standards.
C. Attending technical session meetings held by state auditing organizations.
D. Participating in a formal in-house training program.

Answer: B

NEW QUESTION # 46
An internal audit activity encounters a scope limitation from senior management that will affect its ability to meet its goals and objectives for a potential engagement client.
The nature of the scope limitation should be:

A. Noted in the audit workpapers, but the engagement should be carried out as scheduled, with any necessary adjustments made based on the scope limitation.
B. Communicated, preferably in writing, to the board.
C. Communicated to the external auditors so that they can investigate the area in more detail.
D. Communicated to management, stating that the limitation will not be accepted because it would impair the audit activity's independence.

Answer: B

NEW QUESTION # 47
......

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Valid IIA IIA-CIA-Part1 Exam Fee, IIA-CIA-Part1 Official Practice Test

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What are the IIA-CIA-Part1 Exam

IIA IIA-CIA-Part1 Official Practice Test | IIA-CIA-Part1 Learning Mode

IIA Essentials of Internal Auditing Sample Questions (Q42-Q47):

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