2025 IIA-CIA-PART1: ESSENTIALS OF INTERNAL AUDITING UPDATED RELIABLE TEST PATTERN

2025 IIA-CIA-Part1: Essentials of Internal Auditing Updated Reliable Test Pattern

2025 IIA-CIA-Part1: Essentials of Internal Auditing Updated Reliable Test Pattern

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IIA-CIA-Part1 Exam, also known as Essentials of Internal Auditing, is a certification exam conducted by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 exam is designed to assess the candidates' knowledge and skills in the field of internal auditing. It is the first part of the CIA (Certified Internal Auditor) certification program, which is a globally recognized certification for internal auditors.

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IIA Essentials of Internal Auditing Sample Questions (Q625-Q630):

NEW QUESTION # 625
Organizations that use a highly structured command-and-control management approach are at greater risk of:

  • A. Negative consequences that result from lower-level staff's unwillingness to confront errors by superiors.
  • B. Erosion of staff morale due to perceptions of ineffective leadership.
  • C. Waste and abuse of organizational resources resulting from management override of controls.
  • D. Delayed response due to the inability to reach consensus among decision makers.

Answer: A


NEW QUESTION # 626
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

  • A. There is no available expertise on the internal audit team to perform a consulting engagement.
  • B. There is no expertise within the internal audit team for detecting and investigating fraud.
  • C. The CAE would need to procure external services to deliver the internal audit assurance program.
  • D. There is no expertise within the internal audit team for auditing an IT engagement.

Answer: B


NEW QUESTION # 627
The chief audit executive (CAE) planned an in-person group training to help internal auditors perform onsite inspections of an automobile manufacturing facility. The training would have allowed the auditors to better understand the production of the organization's automobiles. However, a global health crisis has impacted the training by prohibiting in-person contact at the facility. Which of the following could the CAE use to provide auditors with a better understanding of the organization s production process?

  • A. Industry publications that discuss production methods
  • B. Self-study courses on the industry's production practices
  • C. A general web-based training on auditing manufacturing processes.
  • D. A virtual meeting with management that explains the production of automobiles

Answer: D


NEW QUESTION # 628
Which of the following is an example of risk monitoring to ensure a system is performing as intended?

  • A. Communicating to management about risks
  • B. Checking the progress of risk treatment plans
  • C. Considering the consequence and likelihood of risks
  • D. Documenting the risks and their areas of impact

Answer: B


NEW QUESTION # 629
Which of the following statements is true regarding the role of the internal audit activity in the organization's risk management process?

  • A. The internal audit activity should avoid giving assurance regarding the accuracy of risk evaluations if safeguards have not been implemented.
  • B. The internal audit activity is typically responsible for alerting operational management to emerging risks and changes in regulatory scenarios
  • C. The internal audit activity should not be responsible for developing the organization's risk management framework, even with appropriate safeguards.
  • D. The internal audit activity may coach management on risk response scenarios if safeguards have been implemented.

Answer: D

Explanation:
The correct statement regarding the role of the internal audit activity in the organization's risk management process is that the internal audit activity may coach management on risk response scenarios if appropriate safeguards have been implemented. This coaching role helps management understand and address risks effectively while maintaining the audit function's objectivity and independence.References: The IIA's guidance on the role of internal auditing in risk management and the standards regarding objectivity and consulting.


NEW QUESTION # 630
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