Pratique du Shadowing: How to Pass CIA Exam Part 1 on the First Attempt! // Practice Questions, Study Tips, Proven Methods - Apprendre l'anglais à l'oral avec la vidéo
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Hello! When I decided that I was going to pursue the Certified Internal Auditor designation, I tried searching YouTube for tips on Part 1 of the CIA exam – Essentials of Internal Auditing. There were general videos about the overall time commitment for the CIA exam and study tips, but there was not a video that solely focused on Part 1. So that’s my goal for this video! Before we dive in, be sure to like and subscribe to this channel. Note that I do have a general video about the Certified Internal Auditor exam if you want a more holistic view.
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First of all, congratulations! You’ve either decided to pursue the Certified Internal Auditor journey or you’re still contemplating. Either way, this video will be helpful to you.
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Part 1 of the CIA exam is simply about the essentials of internal auditing.
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I took the exam after only being an internal auditor for six months; so you do not need extensive internal auditing experience to pass the exam. In fact, I highly recommend studying for this part of the exam if you are transitioning from external audit, public accounting, or a different job role to internal audit. Let’s look at the exam syllabus.
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Part 1 – Essentials of Internal Auditing has 125 multiple choice questions, which you will answer within 2 and a half hours (150 minutes). This gives you roughly 72 seconds to answer each question.
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The CIA exam Part 1 aligns with The IIA’s International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Part one tests your knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards and the Performance Standards.
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As you can see, Domain 1 Foundations of Internal Auditing and Domain 2 Independence and Objectivity account for 15% of the exam. Domain 3 Proficiency and Due Professional Care is 18%, Domain 4 Quality Assurance and Improvement Program is 7%, Domain 5 – Governance, Risk Management, and Control is 35%--which is a big chunk of points.
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So be sure to be proficient in that domain. Finally, Domain 6 – Fraud Risk accounts for 10% of the exam. I hope this helps you see which areas deserve extra study time and practice. Let’s dive deeper into the syllabus by each domain. For your benefit, I have compiled the specific objectives of each domain. Be sure to pause the video to read each domain in detail.
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Beside each objective, you will either see a P or a B. P represents an objective that you should have a proficient or more detailed knowledge of, and B represents an objective that you should have a basic knowledge of. I found those distinctions to be helpful while I did my final review.
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Let’s discuss CIA Exam Tips • Do not project the questions into your own organizations practices, policies, and environment. The exam specifically focuses on the Institute of Internal Auditor’s Professional Standards and guidance; so answer according to the IIA’s Code of Ethics, Mandatory Guidance, International Professional Practices Framework of IPPF, and Recommended Guidance. All of these should be in your study materials • Next, try to eliminate obviously wrong answers as quickly as you can.
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Then, hopefully, you can narrow the answer down to two choices—for example, choices A and C.
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If choice A is a more complete answer and somewhat includes choice C, then you should select choice A as it is the best, generalized answer. • Do not spend too much time on a question.
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Remember you only have 72 questions to answer each question, and while some questions may be shorter than others, you should keep an eye on your exam clock. If you notice that you are going over the minute mark, select your first impression of the best choice, flag the question and move on. If you have time at the end of the exam, a review page will show you all the questions that you flagged so you can revisit them then. • Given that there is a bit of a time constraint, I still don’t think you should rush. Be sure to read the question twice if necessary.
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Look out for keywords such as “most”, “least”, “major”, “minor”, “all”, “not”, “true”, “false”, and “except.” Pay attention to absolute condition words such as “always”, “never” and “every.” • Remember there are no penalty for wrong answers; so answer each question with an educated guess.
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Let’s discuss study tips • Create a realistic studying schedule.
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At first, you may think that you can work full-time, for example, and also study 20 hours a week, while juggling other responsibilities. For some of us, that may not be realistic. Pull out that calendar and figure out when you want to start studying, which days you can study, and the amount of time you aim to study for on those days. • For example, I started studying for part 1 on September 15th and then I took the exam around January 9th of the following year for a total of about 3 and a half months of studying. In total, I studied way more than necessary for about 150 hours. I was prepared to take the exam in December but there were not many appointments available. So it is very likely that you may only need 2 to 3 months of studying; but every candidate is different. It depends on your professional experience, education, and the amount of time you can study each week. • That leads us to the next tip: Set a goal exam date and communicate it to those that you trust and your accountability partners.
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Ask your friends or family to check-in on your progress occasionally.
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This can make a big difference in sticking to your schedule and missing your target exam date.
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What was my study method? • To make sure that I was over-prepared for Part 1’s exam, I read the study book twice, watched the video lectures once, read the IIA’s professional standards twice, answered about 800 multiple choice questions, and read the focus notes. • After that, I felt confident that I knew the domain material at a proficient level. I HIGHLY recommend answering lots of practice questions and taking a practice exam. While you may be familiar with the general concepts and IIA standards, it is important to also be familiar with the format of the exam questions. We all know that you are smart and you’re a great professional, but please study specifically for this test.
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• Finally, take a practice exam about a week or two before your scheduled exam date.
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If you make around an 80% or above, then you are most likely ready for the exam.
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If you score in the 70’s, do not fret. A teeny tiny bit more studying should help.
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• Remember to understand why the answer you selected was incorrect. Most study materials provide explanations why the correct answer and why the other options are incorrect. Even if you answer correctly, be sure to read why the answer was correct to confirm your understanding.
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If you are a visual person like me, reading the book and watching video lectures are the best way to imprint those concepts in your mind. • If you are an auditory learner…you need to hear the lesson…invest in audio lectures and create a pneumonic for key principles.
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For example, the pneumonic COCI can be used to remember the Code of Ethics Principles – Confidentiality, Objectivity, Competency, and Integrity.
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Another pneumonic is PAR to remember the Internal Audit Charter requirements.
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The charter should discuss the purpose, authority, and responsibility of the internal audit activity.
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We made it! I promised that this would be a pretty detailed guide for you.
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If you made it this far, comment below “I made it!” I’ll try to individually like your comment. Let’s answer some practice questions.
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Domain 1 – Foundations of Internal Auditing 1. What is the key word in the Institute of Internal Audit’s mission statement of internal audit?
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a. Value b. Assurance c. Advice d. Insight So we know that the mission statement of internal audit is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. Given that the “organizational value” drives assurance, advice, and insight, the key word is “value.” So we would select a – Value.
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Domain 2 – Independence and Objectivity 2. According to IIA Standard 1130—impairment to Independence or Objectivity, which of the following is not a part of functional reporting to the board?
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a. Audit plan b. Audit charter c. Audit budgets d. Audit risk assessment Let’s look at this question again and remember the key concepts.
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There is a key word here, which is “functional.” If you’ve been studying already, you will remember that the Chief Audit Executive should have a functional reporting relationship to the board and an administrative reporting relationship to company management, such as the Chief Executive Officer or Chief Financial Officer. The question is asking us which of the following is not a part of functional reporting; so your mind should ask “Which is not an item to report to the board and should be communicated specifically to management in order to maintain independence? The Audit Committee, which is a part of the board, should know about key, day-to-day activities of the internal audit department such as the audit plan, audit charter, and audit risk assessments. The budget is more administrative in nature, and is of specific interest to the CEO or CFO. Therefore, the answer is C – audit budgets.
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Domain 3 – Proficiency and Due Professional Care 3. Regarding professional judgment, internal auditors cannot attain: a. Expected assurance b. Reasonable assurance c. Possible assurance d. Absolute assurance We have a trick word in the question: cannot.
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Which of the following cannot be attained by auditors? The easiest way to look at the choices is to determine which three are closely related. It is clear that expected, reasonable, and possible indicate a partial level of assurance whereas absolute assurance means 100% assurance.
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From our studies, we know that auditors must use professional judgment during an audit engagement and we cannot guarantee absolute assurance. So the answer is d – absolute assurance.
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Domain 4 – Quality Assurance and Improvement Program 4. Which of the following is the key performance indicator for an internal audit activity?
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a. Number of audit recommendations made b. Number of audit clients satisfied c. Number of audit recommendations accepted d. Number of audit recommendations implemented Just by looking at the answer choices, you can see that 3 relate to audit recommendations while one relates to audit clients. That is one hint. The other main hint is that we are thinking about the KPI for an internal audit activity, which like any other department or business function, focuses on customer satisfaction. Audit clients are the customers; the more satisfied audit clients, the better the internal audit activity appears. Choice a is incorrect because recommendations may or may not be useful or valuable to clients. Choice c is incorrect because recommendations are not always accepted by clients even if they add value to the organization.
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Choice d is incorrect because, similar to c, not all recommendations are expected to be implemented by audit clients. Those do not truly indicate the performance of an internal audit department.
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Domain 5 – Governance, Risk Management, and Control 5. Which of the following is closely linked to risk acceptance?
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a. Risk detection b. Risk tolerance c. Risk prevention d. Risk correction There is a keyword here: closely. From our studies, we know that risk acceptance is the level of risk that managers accept. Risk detection is identifying risks, which is not similar to accepting risks. Risk prevention is actually a way to proactively mitigate risks; so that is not the same as accepting. Risk correction is really filler phrase as risks cannot be corrected per se.
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They can be identified, detected, prevented, assessed, addressed…not so much corrected.
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So risk tolerance is the best answer here, meaning that a manager or entity will tolerate, assume, or accept a certain level of risk in order to accomplish a desired result.
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Domain 6 – Fraud Risks 6. A search warrant is required in a computer-related crime: a. Before the allegation has been substantiated b. After establishing the probable cause(s) c. Before identifying the number of investigators needed d. After seizing the computer and related equipment Right from the start, we can eliminate choice d. If investigators have already seized the equipment, there is no need for the search warrant. Next, we can eliminate choice c since identifying the number of investigators needed does not directly impact the timing of the search warrant. We can eliminate choice a because when conducting a fraud investigation, the allegation needs to be substantiated prior to commencing legal actions.
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Therefore, choice b is the best answer—after establishing the probable cause.
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Due to the technical nature of a computer-related crime investigation, presenting a proper technical perspective in establishing probable cause becomes vital to securing a search warrant.
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If you made it this far, comment “I survived!” in the comment section because that was a very thorough exercise. We went through 1 practice question from each domain.
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By the way, those questions were adapted from the Wiley CIA Review 2020 edition.
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Let’s chat about preparing for exam day! Be sure to get rest for exam day. I have a not-so-good habit of cramming the notes the night before my exam. While it helped me pass the exam, I was a bit sluggish and tired prior to taking the exam. So please get your rest.
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In addition, try to pick the right time of day to take the exam. If you are a morning person, try an 8 AM or 10 AM testing time. If you are more alert in the evening, try a 4 PM testing time.
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Additionally, do not underestimate the time it will take to travel to your testing site.
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Become familiar with the testing center location prior to exam day and aim to arrive at least 30 minutes before your testing appointment time. You should bring multiple forms of picture identification to the testing site; this can be a driver’s license, unexpired passport, or a state identification card. Unless you finish the exam early, you will be sitting for two and a half hours; so be sure to wear comfortable clothing to the test center.
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Thank you for watching and good luck on your pursuit to become a Certified Internal Auditor.
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If you made it to the end, please like, comment, and subscribe. Parts 2 and 3 are coming next!
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If you have more specific questions, please comment below and be sure to come back when you pass part 1! I want to celebrate. Stay blessed and stay Boss C.
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Vocabulaire et conseils d’expression pour cette leçon
Cette leçon d’expression orale de niveau C1 s’appuie sur la vidéo « How to Pass CIA Exam Part 1 on the First Attempt! // Practice Questions, Study Tips, Proven Methods ». Les mots qui reviennent le plus souvent : exam, audit, internal, risk, answer. Cette vidéo contient 56 phrases et 2444 mots à répéter en shadowing. La partie parlée dure 22:33. Le locuteur parle lentement, environ 108 mots par minute, ce qui laisse le temps d’imiter chaque son. Seuls 77 % des mots font partie des 3 000 mots les plus courants en anglais, le vocabulaire est donc exigeant.
Vocabulaire clé de cette vidéo
Les 15 mots les plus avancés de la vidéo, avec leur prononciation et leur sens :
| Mot | Prononciation | Sens |
|---|---|---|
| audit nom | /ˈɔːdɪt/ | inspection |
| assurance nom | /əˈʃʊɹəns/ | assurance |
| auditor nom | /ˈɔːdɪtɚ/ | auditeur, auditrice |
| recommendation nom | /ˌɹɛkəmɛnˈdeɪʃən/ | recommandation |
| objectivity nom | /ˌɒbd͡ʒɛkˈtɪvɪti/ | objectivité |
| proficiency nom | /pɹəˈfɪʃənsi/ | compétence |
| proficient adjectif | /pɹoʊˈfɪʃ.ənt/ | compétent |
| probable adjectif | /ˈpɹɑbəbl̩/ | probable |
| investigator nom | /ɪnˈvɛs.tɪˌɡeɪ̯.təː/ | enquêteur, enquêtrice |
| governance nom | /ˈɡʌvəɹnəns/ | gouvernance |
| keyword nom | /ˈkiː.wɜːd/ | mot-clé |
| syllabus nom | /ˈsɪləbəs/ | programme, syllabus |
| allegation nom | /ˌæl.ɪˈɡeɪ.ʃən/ | assertion, allégation |
| attain verbe | /əˈteɪn/ | atteindre |
| seize verbe | /ˈsiːz/ | saisir, se saisir de |
Les verbes à particule que vous entendrez
| Mot | Sens |
|---|---|
| come back verbe | revenir |
| figure out verbe | cerner |
| go through verbe | traverser |
| pull out verbe | se retirer |
La grammaire de cette vidéo
Les structures que le locuteur utilise le plus, avec les mots exacts de la vidéo :
| Structure | Dans la vidéo |
|---|---|
| Voix passive be + participe passé — l’accent est mis sur ce qui arrive, pas sur qui le fait | should be communicated · cannot be attained · are not always accepted |
| Present perfect have/has + participe passé — une action passée qui compte encore maintenant | have compiled · has been substantiated |
| Propositions relatives who / which + proposition — une précision sur une personne ou une chose | here, which is · risks, which is |
Prononciation à surveiller
Le locuteur utilise 6 contractions et formes réduites, comme you're, you've, don't. Prononcez-les sous leur forme courte, telles que vous les entendez.
- Les sons « sh » et « zh »: assurance /əˈʃʊɹəns/, recommendation /ˌɹɛkəmɛnˈdeɪʃən/, proficiency /pɹəˈfɪʃənsi/, proficient /pɹoʊˈfɪʃ.ənt/, substantiate /səbˈstænʃieɪt/
- Mots longs — placez bien l’accent: recommendation /ˌɹɛkəmɛnˈdeɪʃən/, objectivity /ˌɒbd͡ʒɛkˈtɪvɪti/, proficiency /pɹəˈfɪʃənsi/, investigator /ɪnˈvɛs.tɪˌɡeɪ̯.təː/, allegation /ˌæl.ɪˈɡeɪ.ʃən/
Les sons difficiles pour les francophones :
- /h/ — il se souffle, il n’est pas muet: hint /hɪnt/, holistic /hoʊˈlɪs.tɪk/, enhance /ɪnˈhæns/
- /tʃ/ et /dʒ/ — à ne pas adoucir en « ch » et « j »: objectivity /ˌɒbd͡ʒɛkˈtɪvɪti/, generalize /ˈd͡ʒɛn.(ə.)ɹə.laɪz/, juggling /ˈd͡ʒʌɡəlɪŋ/, chunk /t͡ʃʌŋk/, individually /ˌɪndɪˈvɪd͡ʒ(u)əli/
- /r/ anglais — langue recourbée, sans frotter la gorge: assurance /əˈʃʊɹəns/, recommendation /ˌɹɛkəmɛnˈdeɪʃən/, incorrect /ˌɪn.kəˈɹɛkt/, proficiency /pɹəˈfɪʃənsi/, proficient /pɹoʊˈfɪʃ.ənt/
Comment s’entraîner avec cette vidéo
- Écoutez la vidéo en entier une fois sans parler et notez les mots que vous ne connaissez pas.
- Répétez phrase par phrase à vitesse normale, en reprenant chacune jusqu’à ce que votre rythme corresponde à celui du locuteur.
- Enregistrez-vous et comparez avec l’original, en faisant attention à des mots comme audit, assurance, auditor.
Qu'est-ce que la technique du Shadowing ?
Le Shadowing est une technique d'apprentissage des langues fondée sur la science, développée à l'origine pour la formation des interprètes professionnels. Le principe est simple mais puissant : vous écoutez de l'anglais natif et le répétez immédiatement à voix haute — comme une ombre suivant le locuteur avec un décalage de 1 à 2 secondes. Les recherches montrent une amélioration significative de la précision de la prononciation, de l'intonation, du rythme, des liaisons, de la compréhension orale et de la fluidité.