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IIA-CIA-Part1 exam is an essential component of the CIA certification program offered by the IIA. IIA-CIA-Part1 exam tests candidates' knowledge and skills in a wide range of topics related to internal auditing and prepares them for more advanced challenges in the remaining parts of the program. Passing the IIA-CIA-Part1 Exam is a significant achievement and demonstrates a commitment to excellence in the field of internal auditing.
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Free PDF IIA-CIA-Part1 - Essentials of Internal Auditing High Hit-Rate Exam Reviews
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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.
IIA-CIA-Part1 exam, 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 the first part of the Certified Internal Auditor (CIA) certification program and is designed to assess a candidate's understanding of the fundamental principles of internal auditing. Passing IIA-CIA-Part1 exam is a crucial step towards obtaining the CIA certification, which is recognized globally as the standard of excellence for internal auditors.
IIA Essentials of Internal Auditing Sample Questions (Q835-Q840):
NEW QUESTION # 835
During a review of a division's operations, an internal auditor notes that sales and customer base are unchanged, while inventory and gross margin have increased significantly. Which of the following audit procedures would be most relevant in substantiating management's assertion that the gross margin increase is due to increased efficiency in manufacturing operations?
- A. Take a physical inventory of equipment to determine if there were significant changes.
- B. Obtain a physical count of inventory.
- C. Select a sample of finished goods inventory and trace raw materials cost back to purchase prices in order to determine the accuracy of the recorded raw materials price.
- D. For a sample of products, compare costs-per-unit this year to those of last year, test cost build-ups, and analyze standard cost variances.
Answer: D
Explanation:
Section: Volume C
Explanation/Reference:
NEW QUESTION # 836
A daily report which lists unsuccessful attempts to log on to a computer system is A.
- A. Compensating control.
- B. Corrective control.
- C. Detective control.
- D. Preventive control.
Answer: C
Explanation:
Section: Volume B
NEW QUESTION # 837
If an internal auditor discloses confidential information in response to a lawsuit, the internal auditor has violated:
- A. The IIA Code of Ethics.
- B. Both the IIA Code of Ethics and the Standards.
- C. The Standards.
- D. Neither the IIA Code of Ethics nor the Standards.
Answer: D
NEW QUESTION # 838
Which of the following factors would cause an internal auditor to judge an account balance error to be material?
- A. The error involves an unusual transaction for the organization.
- B. The error concerns a data input function.
- C. The error pertains to an unverified transaction that is routine.
- D. The error involves a large percentage of net income.
Answer: D
NEW QUESTION # 839
In preparing for an audit of the footwear division of a major retail organization, an internal auditor gathered the following information about the organization's stores:
In addition to labor costs, the other costs associated with each store are leasing and maintenance expenses. Which of the following is a valid conclusion?
- A. Employees are less productive in larger stores.
- B. Cost of goods sold is directly related to the size of the store.
- C. Gross margin is directly related to the size of the store.
- D. Sales per store are directly related to the size of the store.
Answer: D
NEW QUESTION # 840
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