2025 IIA-CIA-PART1–100% FREE MINIMUM PASS SCORE | THE BEST IIA-CIA-PART1 NEW STUDY NOTES

2025 IIA-CIA-Part1–100% Free Minimum Pass Score | the Best IIA-CIA-Part1 New Study Notes

2025 IIA-CIA-Part1–100% Free Minimum Pass Score | the Best IIA-CIA-Part1 New Study Notes

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Our IIA-CIA-Part1 learning quiz is the accumulation of professional knowledge worthy practicing and remembering, so you will not regret choosing our IIA-CIA-Part1 study guide. The best way to gain success is not cramming, but to master the discipline and regular exam points of question behind the tens of millions of questions. Our IIA-CIA-Part1 Preparation materials can remove all your doubts about the exam. If you believe in our products this time, you will enjoy the happiness of success all your life

IIA-CIA-Part1 certification exam is the first part of the Certified Internal Auditor (CIA) program, offered by the Institute of Internal Auditors (IIA). The CIA program is designed to provide internal auditors with the knowledge and skills necessary to succeed in their profession. The IIA-CIA-Part1 Exam, also known as the Essentials of Internal Auditing exam, covers the fundamental principles and practices of internal auditing.

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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is an essential certification for those who are pursuing a career in internal auditing. IIA-CIA-Part1 exam is designed to test the candidate's knowledge of internal auditing practices, principles, and standards. It covers a broad range of topics, including governance, risk management, control, and audit planning and reporting.

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.

IIA Essentials of Internal Auditing Sample Questions (Q849-Q854):

NEW QUESTION # 849
A chief audit executive (CAE) is obtaining information required by a regulatory oversight body and discovers a situation that requires management to take immediate corrective action. What is the best course of action for the CAE to take?

  • A. Check with legal counsel to determine whether the situation can be reported to management before all information has been submitted to the oversight body.
  • B. Report the situation to management immediately.
  • C. Wait until all of the information has been gathered and reported to the oversight body before reporting the situation to management.
  • D. Schedule an engagement to explore the situation in depth, before reporting to either management or the oversight body.

Answer: B

Explanation:
Section: Volume B


NEW QUESTION # 850
Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?

  • A. Operational objectives.
  • B. Reporting objectives.
  • C. Compliance objectives.
  • D. Strategic objectives.

Answer: A


NEW QUESTION # 851
In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?

  • A. An employee is tampering with customer checks.
  • B. Invoices are not being mailed to customers.
  • C. Employees are submitting fraudulent expense reports.
  • D. The customer service department is not forwarding complaints to the accounts receivable department.

Answer: A


NEW QUESTION # 852
Which of the following audit findings would have the least impact (either positive or negative) on a department's control environment?

  • A. The department manager sets and demonstrates a tone of honesty and integrity in all business dealings.
  • B. Many department functions are duplicated or verified by other department employees.
  • C. The department makes long-term investment risk decisions to maximize return on investment.
  • D. Deficiencies were found in the appropriate authorization of transactions.

Answer: C

Explanation:
Section: Volume B


NEW QUESTION # 853
A chief audit executive (CAE) is planning to issue an annual report concluding on the overall effectiveness of the organization's internal control system. According to the Standards, which of the following is likely the most significant challenge facing the CAE when creating the report?

  • A. The opinion must include difficult to measure risks such as the risks of management override of controls, and collusion among dishonest personnel.
  • B. The opinion is dependent on complex analyses of numerous internal audit engagements carried out over the prior year.
  • C. The opinion is only issued once a year, limiting its usefulness.
  • D. Assessing control effectiveness is complicated by inherent risks.

Answer: B


NEW QUESTION # 854
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