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Pass-Sure IIA-CIA-Part1 - Exam Essentials of Internal Auditing Simulations

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IIA-CIA-Part1 certification exam is an excellent way for individuals to demonstrate their knowledge and expertise in the field of internal auditing. Essentials of Internal Auditing certification is globally recognized and is highly respected by employers and peers in the industry. Individuals who pass the Essentials of Internal Auditing exam are well-prepared to take on entry-level positions in the field of internal auditing and are on the path to obtaining the prestigious CIA designation.

IIA-CIA-Part1 certification exam requires candidates to have a solid understanding of internal auditing concepts and principles. To prepare for the exam, candidates can attend training courses, review study materials, and take practice exams. The IIA also provides a range of resources and support to help candidates prepare for the exam, including online courses, study guides, and practice exams.

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IIA-CIA-Part1 certification exam covers a wide range of topics related to internal auditing, including the role of internal auditors, risk management, governance, and internal control systems. It requires candidates to demonstrate their ability to identify and assess risks, evaluate internal controls, and communicate effectively with stakeholders.

IIA Essentials of Internal Auditing Sample Questions (Q462-Q467):

NEW QUESTION # 462
The chief audit executive should periodically report the internal audit activity's purpose, authority, responsibility, and performance, as well as significant risk exposures and control issues, to which of the following?
I.Board of directors.
II.
Senior management.
III.
Shareholders.
IV.

A. I and II only.
B. I, II, and III only.
C. II only.
D. I, III, and IV only.
External auditors.

Answer: A

NEW QUESTION # 463
The management team of an agricultural organization has prioritized corporate social responsibility (CSR) initiatives. Which of the following would be considered a CSR activity?

A. Arranging a free-of-charge picnic for all of the organization's employees and their family members
B. Providing special year-end monetary bonuses to the organization's employees at all levels
C. Organizing organization volunteers to provide periodic plantation skill sharing to farmers
D. Offering a one-off donation to an environmental charity for its expansion efforts

Answer: C

Explanation:
Organizing volunteers from the organization to provide periodic plantation skill sharing to farmers represents a corporate social responsibility (CSR) activity. This initiative not only supports community development but also aligns with sustainable agricultural practices, which is especially relevant for an agricultural organization.
This activity focuses on giving back to the community and enhancing sustainability, both key aspects of CSR.
References: Definitions and examples of CSR in industry guidelines

NEW QUESTION # 464
In order to save time, an audit manager no longer required that a standard internal control questionnaire be completed for each audit engagement. Does this represent a violation of the Standards?

A. Yes, because internal control should be evaluated on every engagement and the internal control questionnaire is the most efficient method to do so.
B. Yes, because internal control should be evaluated on every engagement and the internal control questionnaire is the mandated approach to evaluate controls.
C. No, because auditors may omit necessary procedures if there is a time constraint, based on audit judgment.
D. No, because auditors are not required to complete internal control questionnaires on every engagement.

Answer: D

NEW QUESTION # 465
Risk assessments can vary in format, but generally include.
I. A description of identified risks.
II. Tests of audit controls.
III. A system of rating risks.
IV. Sample size identification.

A. I and II only
B. I, III, and IV only
C. II, III, and IV only
D. I and III only

Answer: D

NEW QUESTION # 466
Which of the following sources of evidence would be least persuasive regarding potential waste and inefficiency on the part of a contractor?

A. The contractor's certification that it has not incurred any waste or inefficiencies.
B. A comparison of contract expenses with those of similar projects.
C. An examination of the nature of contract expenses incurred.
D. A walk-through of the contractor's manufacturing and development facilities.

Answer: A

NEW QUESTION # 467
......

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