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What is IIA-CIA-Part1 Exam
The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.
Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.
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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
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IIA Essentials of Internal Auditing Sample Questions (Q309-Q314):
NEW QUESTION # 309
Risk assessments are valuable to the internal audit activity's planning process because they assist in:
- A. Identifying risks that management and the internal auditors have overlooked.
- B. Identifying the audit universe or auditable activities that need to be reviewed.
- C. Eliminating all areas with low risk from the audit plan.
- D. Educating management on the importance of keeping the internal audit activity informed of organizational changes.
Answer: B
Explanation:
Section: Volume B
Explanation
NEW QUESTION # 310
According to IIA guidance, which of the following is necessary for internal auditors to comply with the requirements for proficiency?
1. Sufficient consideration of current activities, trends, and emerging issues to effectively carry out their professional responsibilities.
2. Ability to provide relevant advice and recommendations to management and the board.
3. Understanding of key IT risks and controls and the ability to identify fraud using technology-based audit techniques.
4. Knowledge, skills, and other competencies necessary to perform individual responsibilities during the engagement.
- A. 1, 2, and 3 only.
- B. 1, 2, and 4 only.
- C. 2, 3. and 4 only
- D. 1 and 4 only.
Answer: A
NEW QUESTION # 311
Which of the following might alert an internal auditor to the possibility of fraud in a division?
1. The division is not scheduled for an external audit this year.
2. Sales have increased by 10 percent.
3. A significant portion of management's compensation is directly tied to reported net income of the division.
- A. 3 only
- B. 1 and 2 only
- C. 1, 2, and 3
- D. 1 only
Answer: A
NEW QUESTION # 312
According to IIA guidance, which of the following threats to objectivity is described as familiarity'?
- A. An internal auditor has an economic stake in the performance of the organization
- B. An internal auditor is a close friend or relative of the manager or an employee of the audit client
- C. An internal auditor has a long-term business relationship with the audit client.
- D. An internal auditor is exposed to or perceived to be exposed to pressures from external parties
Answer: B
NEW QUESTION # 313
Which of the following risk assessment tools would best facilitate the matching of controls to risks?
- A. Internal control questionnaire.
- B. Program evaluation and review technique (PERT) analysis.
- C. Control matrix.
- D. Control flowchart.
Answer: C
NEW QUESTION # 314
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