IIA-CIA-PART1 Exam Questions

An organization established 20 years ago has had its internal audit activity in place for the last three years. Which of the following would allow the internal audit activity to ac...

An internal auditor is reviewing the results of an employee survey at a mining company. Which of the following would alert the auditor to a potential ethics issue?

The internal auditor of a small manufacturer noted that the accounting department has insufficient staff to achieve proper segregation of duties. What type of controls would the au...

During a monthly internal audit staff meeting, the chief audit executive (CAE) decided to reinforce the importance of internal audit staff being objective in their work. Which of t...

Which of the following actions should the organization's governing body perform to provide the most effective governance over the organization's culture?

Which of the following requests, if accepted by the internal audit activity, would impair its independence?

nonconformance with the Standards?

According to IIA guidance, which of the following is accurate regarding the chief audit executive's (CAE's) requirement to report the results of quality assessments? 1. The CAE mus...

Which of the following is an indicator that the internal audit activity does not fully conform with the Standards?

Which risk management activity would cause the internal auditor to assume a management responsibility?

During an audit of an organization's accounts payable area, an internal auditor identified anomalies in the information examined that may indicate potential fraud. Which test shoul...

An internal audit of warehouse inventory revealed no material deficiencies. However, management later discovered fraud, which occurred during the period that was audited, and deter...

A chief audit executive (CAE) is concerned that the internal audit activity is not receiving adequate training and continuing education. Which of the following approaches should th...

The chief audit executive (CAE) has hired a new internal auditor who was immediately assigned to a procurement function audit. Because the new auditor's name is similar to that of...

During an assurance engagement, an internal auditor identified that a developer of the organization's enterprise resource planning (ERP) system had intentionally modified the produ...

According to IIA guidance, a new internal auditor is expected to possess which of the following competencies?

When performing an audit of the risk management process an auditor makes the observations listed below. Which poses the greatest risk to the organization?

Due to extreme liquid fuel price fluctuations, management decided to designate a specific price below which liquid fuel shall not be sold to customers, but instead shall be pumped...

Which of the following survey questions would be most effective to identify ethics violations within the organization?

What is the best course of action when the internal audit activity does not have the knowledge necessary to perform a planned audit of the organization's new IT data backup process...

Which of the following statements is true regarding the importance of risk management?

According to IIA guidance, the internal audit activity must be free from interference in which of the following areas in order to maintain organizational independence?

Which of the following controls would be most useful to prevent an employee from using the organization's funds for inappropriate expenditures and falsifying financial records to c...

An internal auditor failed to identify transactions between the parent organization and a subsidiary. What is the most likely reason for the failure?

Which of the following would a chief audit executive most likely use to identify a need for improvement in a staff internal auditor's business acumen?

Which of the following statements is the most appropriate example of the internal audit activity exercising due professional care during an audit of the payroll department?

An internal auditor found that his organization did not make a disclosure that is required by law. However, the auditor decided not to raise an audit finding. Which of the followin...

During fieldwork, an internal auditor located a significant internal control issue. Without identifying the origins of the issue, the auditor concluded the engagement and included...

Which of the following written documents typically offers the best evidence that internal auditors exercise due professional care in conformance with the Standards?

Which of the following tests would most likely help discover a fictitious invoice?

Once an organization's risks are identified, what would be the next step to ensure resources are properly allocated to manage those risks?

An internal auditor assessed that the risk of steel theft at a plant is high. In response, the plant's management introduced a number of controls, including fences around the facil...

Internal controls belong to which risk response category?

An internal audit activity is taking steps to promote professional development among the staff, and is in the process of implementing a mentorship program. According to HA guidance...

Which of the following principles of The IIA's Code of Ethics implies that internal auditors should refrain from performing assurance services when there is an impairment to audit...

Which of the following is true about corporate social responsibility (CSR)?

According to IIA guidance, which of the following statements is true regarding consulting engagements performed by the internal audit activity? A. Consulting engagements typically...

Which of the following scenarios violates The IIA's standard regarding internal audit independence?

According to HA guidance, if an internal auditor suspects fraud during an assurance engagement, what should the auditor do first?

A global manufacturing company has three regional offices. The chief audit executive (CAE) is concerned about the cost of an upcoming external quality assessment of the internal au...

Nearing the completion of fieldwork, an internal auditor shared the draft report findings with management prior to the closing meeting. During the closing meeting, management expre...

Which of the following statements demonstrates that internal auditors are in conformance with the standard of due professional care?

Which should the internal auditor first consider when assessing fraud risks during an engagement?

An external assessment was performed as part of the organization's quality assurance and improvement program. Which of the following conclusions confirms that the internal audit ac...

Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization's internal auditors, as the audit results highlight critic...

A chief audit executive (CAE) recruited a few new internal auditors to reduce the resource gaps identified in this year's internal audit plan. One of the new recruits has several y...

The chief audit executive (CAE) is drafting the annual internal audit plan and seeks input from senior management and the external auditor prior to submitting it for approval to th...

According to IIA guidance, which policy, established by the chief audit executive, would most likely ensure internal audits are conducted with due professional care?

Which of the following are some of the requirements of the quality assurance and improvement program (QAIP)?

According to The IIA's Competency Framework, which competency is considered the mandatory minimum for internal auditors to possess when performing internal audit engagements?