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IIA IIA-CIA-Part1 Exam With Confidence Using Practice Dumps

Exam Code:
IIA-CIA-Part1
Exam Name:
Internal Audit Fundamentals
Certification:
CIA
Vendor:
Questions:
735
Last Updated:
Sep 16, 2026
Exam Status:
Stable
IIA IIA-CIA-Part1

IIA-CIA-Part1: CIA Exam 2025 Study Guide Pdf and Test Engine

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Internal Audit Fundamentals Questions and Answers

Question 1

The collaborating style for conflict resolution, where the parties promote assertiveness and work together to develop a mutually beneficial solution, is best used in which of the following situations?

Options:

A.

Parties are confident of the solution and are ready to defend it.

B.

There is a high level of trust among the parties.

C.

Resolution is time sensitive and a quick decision is necessary.

D.

The issue is more important to one patty than the others.

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Question 2

Nine months ago, an employee who was responsible for collections in the accounts receivables department joined the internal audit team. There is an accounts receivables assurance audit scheduled as part of this year ' s approved audit plan, which will include a review of the collections unit. With the knowledge and experience of this individual in the area, which of the following is the best approach for the chief audit executive (CAE) to take?

Options:

A.

Have the auditor formerly with the collections unit assist with planning and documenting the audit field work.

B.

Have the auditor formerly with the collections unit not participate on the audit team.

C.

Have the auditor formerly with the collections unit conduct the fieldwork and ensure it is reviewed by the CAE.

D.

Have the auditor formerly with the collections unit review all fieldwork done to ensure that there was adequate coverage.

Question 3

A multinational organization has asked the internal audit activity to assist in setting up the organization’s risk management system. The chief audit executive (CAE) agrees to take on the engagement as a consultant. Which of the following tasks is appropriate for the CAE to undertake?

Options:

A.

Coordinate and facilitate risk workshops for management to attend.

B.

Establish the degree of risk appetite for management to accept.

C.

Set risk indicators and mitigation plans for management to implement

D.

Determine the number of significant risks for management to report to the board.