2025 UNPARALLELED BEST IIA-CIA-PART1 PRACTICE HELP YOU PASS IIA-CIA-PART1 EASILY

2025 Unparalleled Best IIA-CIA-Part1 Practice Help You Pass IIA-CIA-Part1 Easily

2025 Unparalleled Best IIA-CIA-Part1 Practice Help You Pass IIA-CIA-Part1 Easily

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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-CIA-Part1, also known as the Essentials of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 exam is designed to test the fundamental knowledge and skills required by internal auditors, including the principles of internal auditing, the code of ethics, risk management, and internal control. Passing IIA-CIA-Part1 Exam is a crucial step for those seeking a career in internal auditing, as it verifies their competency and expertise in the field.

IIA-CIA-Part1 Certification Exam is a computer-based exam with multiple-choice questions. IIA-CIA-Part1 exam is divided into two parts, and candidates are given 2 hours and 45 minutes to complete each part. IIA-CIA-Part1 exam is offered in several languages and can be taken at any IIA-authorized testing center worldwide. Candidates who pass the exam earn the designation of Certified Internal Auditor (CIA) and become eligible to pursue the remaining parts of the CIA certification.

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100% Pass 2025 IIA-CIA-Part1 - Best Essentials of Internal Auditing Practice

Dedication and solid preparation from a reliable IIA Campaign Certification IIA-CIA-Part1 practice test material is needed to earn the IIA IIA-CIA-Part1 credential. To do the successful and quick preparation, PassSureExam actual IIA Campaign Certification IIA-CIA-Part1 PDF Questions and practice tests should be your top priority. PassSureExam is one of the few trusted brands that has been helping candidates crack the IIA-CIA-Part1 test since its beginning. We have assisted hundreds of IIA-CIA-Part1 certification applicants in clearing their IIA IIA-CIA-Part1 exams. They all prepared with our valid, real, and updated Essentials of Internal Auditing Expert IIA-CIA-Part1 exam questions of PassSureExam. Now they all have become IIA Campaign Certification IIA-CIA-Part1 certified and currently working in reputed firms at well-paid job posts.

IIA Essentials of Internal Auditing Sample Questions (Q631-Q636):

NEW QUESTION # 631
According to IIA guidance, a new internal auditor is expected to possess which of the following competencies?

  • A. Knowledge of IT risks and controls.
  • B. Knowledge of forensic accounting.
  • C. Expertise in cybersecurity, an area of increasing risk.
  • D. Technical industry-specific expertise.

Answer: A

Explanation:
According to IIA guidance, a new internal auditor is expected to possess a broad understanding of IT risks and controls. This competency is crucial because:
* IT risks and controls are integral to the overall control environment and impact all areas of an organization.
* Knowledge of IT risks and controls enables auditors to assess the effectiveness of controls over information systems, data security, and technology infrastructure.
* As technology evolves, internal auditors must understand how to evaluate IT-related controls to provide relevant assurance and advisory services.
While technical industry-specific expertise, cybersecurity expertise, and forensic accounting knowledge are valuable, they are not core competencies expected of every new internal auditor according to IIA guidance.
The fundamental requirement is a solid grasp of IT risks and controls.
References:
* The Institute of Internal Auditors (IIA) Competency Framework.
* "Internal Auditing: Assurance & Advisory Services" by IIA, Chapter on IT Risks and Controls.
* IIA's Global Internal Audit Competency Framework.


NEW QUESTION # 632
Which of the following approaches will internal audit utilize when developing a set of performance standards to measure an organization's risk management process against?

  • A. Key principles approach
  • B. Maturity model approach
  • C. Process elements approach
  • D. Holistic approach

Answer: A

Explanation:
When developing performance standards to measure an organization's risk management process, internal audit may use the key principles approach. This approach involves identifying and applying fundamental principles that underpin effective risk management practices. These principles provide a benchmark against which the organization's risk management process can be assessed, ensuring that the process aligns with best practices and contributes to achieving organizational objectives.
References:
* IIA Practice Guide: Assessing the Adequacy of Risk Management Using ISO 31000
* COSO Enterprise Risk Management Framework


NEW QUESTION # 633
In selecting a team to perform an internal audit of a purchasing operation, which of the following characteristics would not preclude an auditor from being selected?
The auditor's spouse is employed by the clerical section of the purchasing records
unit.
The auditor had been a purchasing agent five years earlier.
The auditor's family owns a business that regularly sells goods to the organization.
The auditor has received a desk calendar as a promotional gift from a vendor.

  • A. 2 and 3 only.
  • B. 1 and 4 only.
  • C. 2 and 4 only.
  • D. 1 and 3 only.

Answer: C

Explanation:
- ---


NEW QUESTION # 634
In order to be organizationally independent, the chief audit executive should report administratively to the [List A] and functionally to the [List B].
[List A]
[List B]

  • A. Audit committee
    Board of directors
  • B. Chief executive officer
    Board of directors
  • C. Chief executive officer
    Chief financial officer
  • D. Audit committee
    Chief financial officer

Answer: B

Explanation:
Section: Volume D


NEW QUESTION # 635
Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?

  • A. Open Compliance and Ethics Group.
  • B. ISO 26000.
  • C. COSO's enterprise risk management framework
  • D. Global Reporting Initiative.

Answer: D

Explanation:
The Global Reporting Initiative (GRI) is the most effective resource for an organization looking to improve how it informs stakeholders of its social responsibility performance. The GRI provides a comprehensive set of standards for sustainability reporting, which includes guidelines on how to communicate social responsibility efforts transparently and effectively to stakeholders.References: Global Reporting Initiative (GRI) standards; literature on sustainability reporting.


NEW QUESTION # 636
......

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