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Free PDF 2025 Accurate IIA Certified IIA-CIA-Part1 Questions

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IIA-CIA-Part1 (Essentials of Internal Auditing) Exam is a certification exam offered by the Institute of Internal Auditors (IIA) for individuals seeking to become certified internal auditors. It is the first of the three-part certification program, which also includes the IIA-CIA-Part2 and IIA-CIA-Part3 exams. Passing the IIA-CIA-Part1 Exam is a prerequisite for taking the other two exams.

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IIA-CIA-Part1 Exam is a challenging but rewarding certification that can open up many career opportunities for individuals interested in internal auditing. Passing the exam demonstrates a strong knowledge and understanding of the fundamental principles of internal auditing, which is highly valued by employers in the industry. IIA-CIA-Part1 Exam is a valuable investment in one's professional development and can help individuals advance their careers in internal auditing.

IIA Essentials of Internal Auditing Sample Questions (Q375-Q380):

NEW QUESTION # 375
Which of the following, other than the internal audit charter, is most likely to define the purpose, authority, and responsibility of the internal audit activity (IAA)?

A. The organization's charter to conduct operations.
B. The chief audit executive job description.
C. The IAA vision statement.
D. The internal audit policy statement.

Answer: D

NEW QUESTION # 376
The primary reason that a bank would maintain a separate compliance function is to:

A. Strengthen controls over the bank's investments.
B. Ensure the independence of line and senior management.
C. Better manage perceived high risks.
D. Better respond to shareholder expectations.

Answer: C

NEW QUESTION # 377
Which of the following best describes the underlying premise of the COSO enterprise risk management framework?

A. Enterprise risk management can minimize the impact and likelihood of unanticipated events.
B. Management should set objectives before assessing risk.
C. Every entity exists to provide value for its stakeholders.
D. Policies are established to ensure that risk responses are performed effectively.

Answer: C

NEW QUESTION # 378
The head of human resources notified the internal audit activity that a key account manager was fired because he did not register a large number of contracts with clients As a result the organization was unaware of its duties and would suffer some financial loss Which of the following should be expected from a competent internal auditor who is analyzing this situation?

A. The ability to retrieve concealed or deleted information from the former employee's laptop
B. The ability to apply forensic methods to obtain legally admissible evidence
C. The ability to conduct admission-seeking interviews with potential suspects
D. The ability to evaluate whether such attributes as intent and personal gain were present

Answer: D

Explanation:
In analyzing the situation where a key account manager failed to register a large number of contracts, a competent internal auditor should evaluate whether attributes such as intent and personal gain were present.
This involves assessing whether the individual's actions were deliberate and motivated by personal benefits.
Understanding these attributes is crucial for determining the root cause of the issue and identifying potential fraud or misconduct. It also helps in making recommendations to prevent future occurrences.
References:
* IIA Practice Guide: Fraud and Internal Audit
* IIA Standard 1210.A2: Proficiency - Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization

NEW QUESTION # 379
Which of the following would best describe a control implemented to detect cash register disbursement fraud in a large retail store?

A. Post signs in the register area prompting customers to ask for and examine their sales receipts
B. Use cash registers with internal tapes that are tamper proof and that require a manager to process voids or refunds
C. Separate the duties of processing and authorizing refunds on merchandise
D. Periodically count the cash in the register and compare it to the expected amount

Answer: B

Explanation:
The best control to detect cash register disbursement fraud in a large retail store is using cash registers with internal tapes that are tamper-proof and require a manager to process voids or refunds. This control directly addresses the risk of cash misappropriation at the point of sale by adding a layer of oversight and security to the transactions, particularly those that are prone to manipulation like voids and refunds. References: Best practices in retail fraud prevention, which often include the use of technology and managerial oversight to control and monitor cash transactions.

NEW QUESTION # 380
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