IIA-CIA-PART1 Exam Questions

An experienced internal auditor is planning an assurance engagement of the organization's sales activities. During process walkthroughs and interviews, many sales representatives e...

Which combination of strategies would provide the best evaluation of the effectiveness of the organization's risk assessment activity? 1. Interview staff at various levels to discu...

An internal auditor assessed the controls within his organization's payroll process and suspects that erroneous payments may have been made to a fraudulent bank account. What is th...

A chief audit executive (CAE) has been asked by the board to evaluate the effectiveness of ethical programs created by management. Which of the following would be the most appropri...

Which of the following describes a responsibility of operating management in an organization's corporate social responsibility (CSR) efforts?

Which of the following relates to the concept of due professional care?

The same internal auditor has audited the regional purchasing department annually for the last three years. The audits have shown several significant control deficiencies that have...

Which of the following is true regarding internal audit role's in The IIA's Three Lines Model?

An organization is conducting a fraud risk assessment as part ol its risk management program. Which of the following steps is the organization most likely to perform first?

According to IIA guidance, which of the following activities would typically be examined when using the maturity model approach for assessing an organization's risk management prog...

According to MA guidance, which of the following is true with regard to the internal audit charter? 1. It specifies the minimum resources needed for assurance engagements. 2. It re...

In which of the following ways can a whistleblower hotline serve as a prevent

Which of the following is true regarding the auditing of soft controls?

According to the Standards, in today's technology and business environments, how much computer and information systems-related knowledge and skills must an internal auditor have to...

During an assurance engagement, an internal auditor reviews a tender inviting vendors to submit bids to supply financial services software to the organization. She suspects that th...

Which of the following best describes the role of internal control frameworks?

Which of the following is an example of risk monitoring to ensure a system is performing as intended?

According to the IIA Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

Which of the following Code of Ethics principles specifically requires internal auditors to disclose all material facts known to them that, if not disclosed, may distort the report...

Which of the following situations is most likely to threaten the independence of the internal audit activity?

An organization's board of directors has decided that the internal audit activity must have greater access to different pans of the organization in order to perform their assurance...

Which of the following engagements would be considered an appropriate consulting service?

According to IIA guidance, which of the following best demonstrates due professional care?

Which of the following statements is the most appropriate for a chief audit executive to include in the internal audit policy manual in order to promote objectivity?