IIA IIA-CIA-Part1 dumps - in .pdf

Exam Code: IIA-CIA-Part1
Exam Name: Internal Audit Fundamentals
Updated: Nov 10, 2026
Q & A: 890 Questions and Answers
PDF Price: $59.99
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Exam Code: IIA-CIA-Part1
Exam Name: Internal Audit Fundamentals
Updated: Nov 10, 2026
Q & A: 890 Questions and Answers
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Value Pack Total: $119.98 $79.99
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IIA IIA-CIA-Part1 dumps - Testing Engine

Exam Code: IIA-CIA-Part1
Exam Name: Internal Audit Fundamentals
Updated: Nov 10, 2026
Q & A: 890 Questions and Answers
Software Price: $59.99
Testing Engine

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Duration, language, and format of IIA-CIA-Part1 Exam

Format: Multiple choices, multiple answers
Number of Questions: 125
Length of examination: 150 mins
Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
Passing score: 600

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
V. Governance, Risk Management, and Control (35%)	35%	- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of the internal control system - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of risk management - Recognize the impact of organizational culture on the control environment - Describe corporate social responsibility - Interpret fundamental concepts of risk and the risk management process - Describe the components of the internal control system - Describe the concept of organizational governance
II. Independence and Objectivity (15%)	15%	- Demonstrate individual objectivity - Assess and maintain individual objectivity - Interpret organizational independence - Determine the type of impairment to independence and objectivity
IV. Quality Assurance and Improvement Program (7%)	7%	- Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments
VI. Fraud Risks (10%)	10%	- Describe fraud risk and fraud prevention - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection
III. Proficiency and Due Professional Care (18%)	18%	- Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development
I. Foundations of Internal Auditing (15%)	15%	- Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter

IIA Internal Audit Fundamentals Sample Questions:

Question #1

An internal auditor for a manufacturing company is asked by a separate consulting company to work for them on an as-needed basis outside of his normal working hours to develop policies and procedures for a customer of the consulting company. The two companies are not competitors.
If the auditor agrees to take on the additional work, which of the following statements is true?

A. This would be an impairment to objectivity because auditors cannot assume operational responsibilities, such as creating corporate processes and procedures.
B. This would not be a violation of The IIA's standards of ethics and professionalism.
C. This would constitute a breach of confidentiality, as the auditor has knowledge of the policies and procedures of the manufacturing company obtained in the course of his work.
D. This would constitute an integrity issue because the auditor is still employed by the manufacturing company.

Reveal Solution Discussion 0

Correct Answer: B 🗳️