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IIA-CIA-Part1 exam covers the fundamental principles of internal auditing, including governance and risk management, internal control, and the audit process. It is designed to test the knowledge and skills necessary for entry-level internal auditors to effectively carry out their roles and responsibilities. IIA-CIA-Part1 exam consists of 125 multiple-choice questions and must be completed within two and a half hours.

IIA-CIA-Part1 certification exam is a crucial step towards becoming a certified internal auditor. It is designed to test the knowledge and understanding of candidates in the areas of internal auditing, including governance, risk management, ethics, and internal control. IIA-CIA-Part1 Exam consists of 125 multiple-choice questions and has a duration of 2.5 hours. To pass the exam, candidates must score a minimum of 600 points out of 750.

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IIA Essentials of Internal Auditing Sample Questions (Q404-Q409):

NEW QUESTION # 404
Which of the following actions should the organization's governing body perform to provide the most effective governance over the organization's culture?

A. Coordinate control activities.
B. Provide direction.
C. Deliver assurance.
D. Design key controls.

Answer: B

NEW QUESTION # 405
In a manufacturing organization, all sales prices are determined centrally and are electronically sent to the distribution centers to update their sales price tables. Any pricing deviations must be approved by central headquarters. To determine how this process is functioning, an internal auditor should:

A. Develop a flowchart of the sales order process to determine how orders are taken and priced.
B. Document the flow of sales price information, and determine how the table is accessed and updated.
C. Identify who approves the shipment of goods and how the goods are priced.
D. Obtain a copy of the existing flowchart for the computer program to determine how price data are accessed.

Answer: B

Explanation:
Section: Volume A

NEW QUESTION # 406
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. Confirm budget; review existing resources; obtain any new resources required; confirm new audit plan.
B. Confirm audit plan; confirm budget; review existing resources; identify outstanding resource requirements.
C. Review prior year audit plan; review existing resources; confirm new audit plan; confirm budget.
D. Review results of prior year audit plan; adjust current plan accordingly; hire required resources; confirm budget.

Answer: B

Explanation:
Section: Volume C

NEW QUESTION # 407
Which of the following is a common error made in designing multiple-choice questions in a survey questionnaire?

A. The alternative response categories for the questions are not mutually exclusive.
B. Unipolar rather than bipolar labels are used for the response categories.
C. Likert scaling is used instead of semantic differential scaling.
D. The question itself uses terms that are very familiar to the respondent.

Answer: A

Explanation:
Section: Volume C

NEW QUESTION # 408
Which of the following fraud prevention measures is most likely to trigger undesired adverse behavior if improperly designed?