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IIA IIA-CIA-Part1
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IIA IIA-CIA-Part1 Questions and Answers
Which of the following best demonstrates that an internal auditor is applying due professional care when planning an assurance engagement?
An internal audit team received the following feedback from operational management via a post-engagement survey "Management agrees with all audit findings However, the audit team did not consider our input on the best way to resolve the issues”
This feedback is an indication that the internal audit activity may need to improve which of the following interpersonal skills?
Which of the following statements is most likely to be true regarding a consulting engagement involving an organization's new payroll system?
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CIA stands for Certified Internal Auditor.
The CIA Part 1 exam consists of 125 questions.
Candidates have 2.5 hours (150 minutes) to complete the exam.
The six domains are:
The exam emphasizes the International Standards for the Professional Practice of Internal Auditing, specifically the Attribute Standards (series 1000, 1100, 1200, and 1300) and Performance Standard 2100.
Independence ensures that internal auditors can perform their duties objectively and without conflicts of interest, which is critical for maintaining credibility and trust.
Assurance services provide objective evaluations of processes and controls, while consulting services offer advisory support to improve processes without evaluating their effectiveness.
The internal audit charter defines the internal audit activity's purpose, authority, and responsibility, and it requires board approval.
The program includes internal assessments, external assessments, and reporting results to the governing body.
Practice of Internal Auditing
Business Knowledge for Internal Auditing
CIA Exam Part Three: Business Knowledge for Internal Auditing
TESTED 23 Nov 2024
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