IIA-CIA-PART1 Exam Questions
224 real IIA-CIA-PART1 exam questions with expert-verified answers and explanations. Page 2 of 5.
- Question #51
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...
- Question #52
Which of the following actions would best help the internal audit activity promote continuous improvement in control effectiveness within the organization?
- Question #53
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...
- Question #54
Which of the following is a primary benefit of implementing a governance risk management and
- Question #55
According to IIA guidance which of the following statements regarding ethics is true?
- Question #56
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...
- Question #57
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?
- Question #58
What is expected of internal auditors in regards to due professional care?
- Question #59
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...
- Question #60
According to The IIA's Code of Ethics, which of the following best describes the principle of integrity?
- Question #61
Which of the following is an example of an impairment to an internal auditor's independence?
- Question #62
Which of the following practices is generally most effective to protect internal audit objectivity?
- Question #63
Which of the following would best serve to deter unethical behavior and encourage internal auditors to be objective in their work?
- Question #64
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...
- Question #65
Which of the following best demonstrates internal auditors performing their work with proficiency?
- Question #66
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...
- Question #67
What is the primary purpose of The IIA's Code of Ethics?
- Question #68
Which of the following frauds is most likely to occur in the accounts payable function?
- Question #69
Which of the following must be considered by the chief audit executive before writing the internal audit charter?
- Question #70
An organization allows the same individuals to physical access inventory and purchase new assets risk of fraud?
- Question #71
Which of the following best describes a consulting engagement rather an assurance engagement?
- Question #72
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?
- Question #73
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...
- Question #74
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...
- Question #75
Which of the following can be used to minimize employees' resentment of controls?
- Question #76
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?
- Question #77
Which of the following fundamental principles of The IIA's Code of Ethics is best described as performing work honestly diligently and responsibly?
- Question #78
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...
- Question #79
According to HA guidance, which of the following is true regarding independence and objectivity for small internal audit activities?
- Question #80
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...
- Question #81
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...
- Question #82
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...
- Question #83
Which of the following concepts is emphasized in the Mission of Internal Audit?
- Question #84
Which of the following is an appropriate roe fa the internal audit activity?
- Question #85
Which of the following qualifies as an acceptable consulting service provided by the internal audit activity?
- Question #86
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...
- Question #87
Which of the following would be the most suitable internal control framework for an organization to adopt?
- Question #88
Which of the following scenarios provides the most concerning red flag or indicator of possible fraud?
- Question #89
Which of the following statements best describes a functional difference between external auditors and internal auditors?
- Question #90
What is an appropriate first step in an internal auditor's fraud risk assessment to evaluate how the organization manages such risk?
- Question #91
According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?
- Question #92
Which of the following best describes the approach the internal audit activity should take to assess and make appropriate recommendations to improve the organization?
- Question #93
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...
- Question #94
Which of the following risk management techniques best describes the strategy of obtaining insurance to protect against losses due to bad weather conditions?
- Question #95
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?
- Question #96
Which of the following should play a leading role in overseeing ihe ethical atmosphere of an organization?
- Question #97
Which of the following items related to the quality assurance and improvement program should the chief audit executive report to the board?
- Question #98
demonstrates the organizational independence of the internal audit activity?
- Question #99
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?
- Question #100
Which of the following would most likely be classified as a consulting engagement?