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IIA IIA-CIA-Part1
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IIA IIA-CIA-Part1 Questions and Answers
In addition to her internal audit activity responsibilities, the chief audit executive has been asked to oversee the organization's insurance function. Which of the following responses is most appropriate?
Which of the following scenarios best illustrates the Fraud Triangle component known as "perceived opportunity"?
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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 16 Jun 2025
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