IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 26.05.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 26.05.2025
Which of the following best describes a responsibility of the board of directors with regard to risk management throughout the organization?
- A . Monitor the organization’s overall risk activities in relation to its risk appetite and other risk criteria.
- B . Guide the integration of risk management with other business planning and management activities.
- C . Review the portfolio of risk of the organization in relation to its risk appetite.
- D . Assume responsibility for the effectiveness and success of the risk management framework
The chief audit executive (CAE) of a large organization has been asked by the board to assume responsibility for risk management and compliance operations, both of which are distinct departments within the organization and are subject to periodic audits by the internal audit activity In regards to future audits of these functions which of the following approaches would be most appropriate?
- A . Audits of risk management and compliance functions should be overseen by a competent external assurance provider
- B . Audits of risk management and compliance functions should be overseen by a senior audit manager within the internal audit activity other than the CAE
- C . Audits of risk management and compliance functions should be conducted by internal auditors under the supervision of management from both functions
- D . Audits of risk management and compliance functions should be earned out by a team of the most experienced auditors overseen by the CAE
According to IIA guidance, which of the following statements is true regarding due professional care?
- A . Internal auditors must exercise due professional care to Insure that all significant risks will be identified,
- B . Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor
- C . Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist,
- D . Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost.
An engagement supervisor notes that an internal auditor usually documents and submits draft audit reports for review without giving the process owners the opportunity to state their position on the issues raised.
How should the engagement supervisor respond?
- A . Encourage the auditor to continue this practice, as it demonstrates objectivity.
- B . Encourage the auditor to improve communication skills.
- C . Encourage the auditor to conduct post-engagement surveys to obtain the audit client’s position on the issues raised.
- D . Encourage the auditor to sign the draft reports before submitting them.
Which of the following engagement areas would allow the internal audit activity to assess
organizational governance?
- A . Accounts payable.
- B . Quality control.
- C . Ethics activities.
- D . Regulatory compliance.
An Internal auditor accepted a role as an engagement supervisor on a highly specialized and technical engagement for which she did not have the expertise.
Which of the following fundamental principles of The IIA’s Code of Ethics did she violate?
- A . Objectivity.
- B . Confidentiality.
- C . Competency.
- D . Due professional care.
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?
- A . Significant changes in the organization’s accounting policies or procedures would warrant timely analysis and feedback.
- B . More frequent external assessments can serve as an equivalent substitute for internal assessments.
- C . The parent organization’s internal audit activity agreed to perform biennial reciprocal external assessments to provide greater assurance at a reduced cost.
- D . A change in senior management or internal audit leadership may change expectations and commitment to conformance.
Which of the following situations is most likely to heighten an internal auditor’s professional skepticism regarding potential fraud?
- A . A procurement manager does not have the expected academic credentials for his position.
- B . A salesperson frequently complains about the organization’s policy on sales commissions.
- C . The accounts payable supervisor has requested advances against her monthly salary on several occasions.
- D . A financial accountant is absent from work frequently due to regular medical procedures.
When the chief audit executive Is responsible for risk management in an organization, which of the following parties is responsible for overseeing the internal audit activity’s assurance over risk management?
- A . The chief audit executive.
- B . A member of the compliance function.
- C . A party outside of the internal audit activity.
- D . A member of the risk management function.
Which of the following statements best demonstrates application of due professional care during an assurance engagement?
- A . The engagement detected irregularities and noncompliance instances.
- B . The engagement supervisor had no significant comments in the supervisory review.
- C . The audit procedures were systematically planned, executed, and documented.
- D . The engagement objectives were designed to assist the engagement client.