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IIA-CIA-Part1 Questions and Answers

Question # 1

An organization is testing a new IT system for digital data storage and security. The internal audit activity has been asked to evaluate the system in a consulting engagement. Although several internal auditors on staff are qualified to perform basic assessments of IT systems, none are familiar with the new system. Which of the following is a legitimate response to the prospective client?

1. Decline the engagement.

2. Proceed with the engagement, performing only those parts of the engagement that the internal auditors are qualified to perform.

3. Accept the engagement and develop the additional competencies in-house prior to the engagement's starting date.

4. Make arrangements to obtain assistance from a competent IT auditing expert.

1 and 4 only.

2 and 3 only.

1. 2, and 3 only.

1, 3, and 4 only.

Question # 2

Which of the following types of fraud tests would be most effective if an internal auditor was looking for possible fictitious vendors?

Checking for invoice amounts that do not match that of the purchase order.

Searching for identical invoice numbers and payment amounts.

Running checks to uncover post office box addresses matching employee addresses.

Comparing prices across vendors to see whether one vendor is unreasonably high.

Question # 3

An accounts payable clerk who has access to the vendor master file replaced the payment details of a legitimate vendor with those of a friend before processing the payment through the organization's cashier. Immediately afterward, he restored the original vendor information. Which of the following controls could have prevented this fraud?

Approval of master file change requests by the accounts payable supervisor

Comparison of the check register to original invoices.

Segregation of duties between accounts payable and the cashier.

Frequent issuance of account statements sent to the vendors.

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IIA IIA-CIA-Part1 Exam Dumps FAQs

What is IIA IIA-CIA-Part1 exam?

The IIA IIA-CIA-Part 1 exam, offered by The Institute of Internal Auditors (IIA), assesses your understanding of the core concepts and principles of internal auditing. It's the first step towards earning the prestigious CIA designation.

What is the format of IIA IIA-CIA-Part1 exam?

The IIA IIA-CIA-Part1 exam consists of 125 multiple-choice questions that need to be completed within 2.5 hours (150 minutes).

What is the IIA IIA-CIA-Part1 exam focused on?

The IIA IIA-CIA-Part1 exam is focused on six key domains: Foundations of Internal Auditing, Independence and Objectivity, Proficiency and Due Professional Care, Quality Assurance and Improvement Program, Governance, Risk Management, and Control, and Fraud Risks.

What is the worth of taking the CIA IIA-CIA-Part1 exam?

Taking the CIA IIA-CIA-Part1 exam is highly valuable for professionals in the field of internal auditing. It demonstrates a commitment to the profession and enhances career opportunities by validating ones expertise and knowledge in internal auditing practices.

What are the prerequisites for the CIA IIA-CIA-Part1 exam?

Candidates must have an associates degree or higher, or equivalent education, and must meet the work experience requirements set by The IIA. Additionally, candidates must agree to abide by The IIAs Code of Ethics and submit a character reference form.

What is the passing score for the IIA IIA-CIA-Part1 exam?

The passing score for the IIA IIA-CIA-Part1 exam is 600 out of 750 points. This score is scaled based on the difficulty of the exam questions.

What is the difference between IIA-CIA-Part1 and IIA-CIA-Part2 certification exams?

The IIA-CIA-Part1 Exam focuses on the essentials of internal auditing, while the IIA-CIA-Part2 Exam covers the practice of internal auditing, including managing the internal audit function, planning engagements, and performing the engagement.

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