IIA-CIA-PART1 Exam Questions

An internal auditor has documented several instances in which management asked employees to ad against the policies and procedures. Which of the following is the most appropriate n...

Which of the following actions would best help the internal audit activity promote continuous improvement in control effectiveness within the organization?

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...

Which of the following is a primary benefit of implementing a governance risk management and

According to IIA guidance which of the following statements regarding ethics is true?

According to IIA guidance, which of the following statements is true with regard to the chief audit executive's (CAE's) responsibility for conducting a self-assessment of the inter...

According to The IIA's Code of Ethics, an internal auditor who has a romantic relationship with an audit client violates which of the following rules of conduct?

What is expected of internal auditors in regards to due professional care?

Prior to commencing a financial compliance engagement, the engagement supervisor reads the business plan for the finance department and meets informally with the director to learn...

According to The IIA's Code of Ethics, which of the following best describes the principle of integrity?

Which of the following is an example of an impairment to an internal auditor's independence?

Which of the following practices is generally most effective to protect internal audit objectivity?

Which of the following would best serve to deter unethical behavior and encourage internal auditors to be objective in their work?

An internal audit team was assigned to review the organization's information security protocol After fieldwork was completed an internal auditor identified an error in the review o...

Which of the following best demonstrates internal auditors performing their work with proficiency?

Which of the following scenarios would cause a chief audll executive (CAE) to immediately discontinue using any statements that would indicate conformance with the Standards in an...

What is the primary purpose of The IIA's Code of Ethics?

Which of the following frauds is most likely to occur in the accounts payable function?

Which of the following must be considered by the chief audit executive before writing the internal audit charter?

An organization allows the same individuals to physical access inventory and purchase new assets risk of fraud?

Which of the following best describes a consulting engagement rather an assurance engagement?

According to HA guidance, which of the following would best support the internal auditor's conclusion that the organization's risk management processes are effective?

An internal auditor is assessing the effectiveness of the organization's risk management practices She checks to see whether risk management is an intégrai part of decision making...

A senior executive at a government-owned organization received an invitation to attend a public exhibition where he can learn about new trucks relevant to the organization's busine...

Which of the following can be used to minimize employees' resentment of controls?

Which of the following would best assist the internal audit activity in assessing whether an organization's responses to risk are aligned with its risk appetite?

Which of the following fundamental principles of The IIA's Code of Ethics is best described as performing work honestly diligently and responsibly?

At the beginning of an IT development project key risks were identified and assessed and risk owners were appointed Six months later the IT development team reported that the proje...

According to HA guidance, which of the following is true regarding independence and objectivity for small internal audit activities?

A subsidiary of the organization was preparing for an initial public offering (IPO). Af the request of the audit committee, the chief audit executive (CAE) and all senior audit sta...

What would be the proper sequence of steps for an internal auditor to take in order to draw a conclusion on internal control effectiveness and adequacy after ascertaining the key c...

The chief audit executive (CAE) decided to conduct a self-assessment with independent validation. Which of the following is the most likely reason the CAE selected this course of a...

Which of the following concepts is emphasized in the Mission of Internal Audit?

Which of the following is an appropriate roe fa the internal audit activity?

Which of the following qualifies as an acceptable consulting service provided by the internal audit activity?

Which statement is accurate regarding reporting on the quality assurance and improvement program (OAIP) to conform with the International Standards for the Professional Practice of...

Which of the following would be the most suitable internal control framework for an organization to adopt?

Which of the following scenarios provides the most concerning red flag or indicator of possible fraud?

Which of the following statements best describes a functional difference between external auditors and internal auditors?

What is an appropriate first step in an internal auditor's fraud risk assessment to evaluate how the organization manages such risk?

According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?

Which of the following best describes the approach the internal audit activity should take to assess and make appropriate recommendations to improve the organization?

Which of the following is a control that is used mainly to check the integrity of data entered into a business application, whether the data is entered directly by staff, remotely...

Which of the following risk management techniques best describes the strategy of obtaining insurance to protect against losses due to bad weather conditions?

A new internal audit activity is considering the adoption of a risk and control framework. Which of the following is the most appropriate consideration during this process?

Which of the following should play a leading role in overseeing ihe ethical atmosphere of an organization?

Which of the following items related to the quality assurance and improvement program should the chief audit executive report to the board?

demonstrates the organizational independence of the internal audit activity?

To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?

Which of the following would most likely be classified as a consulting engagement?