IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 28.05.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 28.05.2025
Which of the following situations is most likely to prompt the internal audit activity to disclose its nonconformance with the Standards?
- A . One of the organization’s senior internal auditors owns a side business, though to date, no sales have been made to this business.
- B . The annual internal audit plan includes performance audits of main business processes, but reviews of high-risk development projects were not considered.
- C . The internal audit activity committed to carrying out an audit of documentation on investment hedging, and a hedging expert was contracted to assist with the engagement.
- D . A periodic quality self-assessment of the internal audit activity identified a number of improvement areas with regard to key performance indicators.
Which of the following would be the best choice for a continuing professional development requirement for a newly created internal audit activity?
- A . Require all internal auditors to create a training plan based on a competency self-assessment.
- B . Require internal auditors to complete all of their training through webinars, to increase efficiency and avoid traveling
- C . Require all internal auditors to become a member of The Institute of Internal Auditors.
- D . Require internal auditors to create a training plan based on their areas of interest
Which of the following should a general internal auditor be able to characterize as an IT-related risk?
- A . Computer servers are in a room that is accessible to all employees,
- B . An IT architect avoids taking vacations and sharing his workload with coworkers,
- C . Hours billed by IT developers exceed 24 hours daily.
- D . Audit logs are lacking in a system that processes personal data.
Which of the following represents an example of an ethical issue that the organization should address?
- A . An employee discovered that there is no personal protective equipment at a temporary construction site
- B . An employee saw that a group of other employees were smoking in close proximity to petrol distribution tanks
- C . A supervisor insists that an employee complete time sheets regularly
- D . An employee received concert tickets from a vendor and asked whether she could keep them
Which of the following is true for consulting engagements?
- A . The internal audit activity must ensure management actions have been effectively implemented or risk accepted
- B . A work program for the engagement is not required but may be developed
- C . The nature of consulting services does not have to be in the internal audit charter
- D . Risks identified from the engagement must be considered when evaluating the organization’s risk management processes
Which of the following is true for consulting engagements?
- A . The internal audit activity must ensure management actions have been effectively implemented or risk accepted
- B . A work program for the engagement is not required but may be developed
- C . The nature of consulting services does not have to be in the internal audit charter
- D . Risks identified from the engagement must be considered when evaluating the organization’s risk management processes
Which of the following must be considered by the chief audit executive before writing the internal audit charter?
- A . Internal auditors‘ level of competencies and skills.
- B . The manner in which the internal audit activity is viewed by the board.
- C . Evaluation of staff certifications and continued development.
- D . Effectiveness of the quality assurance and improvement program.
Which of the following best demonstrates the authority of the internal audit activity?
- A . Suggesting alternatives to decision makers.
- B . Improving the integrity of information.
- C . Determining the scope of internal audit services
- D . Achieving engagement objectives.
The board of directors of a global organization has found an increased number of reported cases of unethical practices since last year.
To assist the board in gaining a better understanding of the degree of ethics awareness within the organization, which of the following actions should be undertaken?
- A . Request the internal audit activity to perform an ethics-related assurance engagement.
- B . Offer in-house ethics-related training seminars for employees to attend.
- C . Reaffirm the importance of the organization’s code of ethics to all employees.
- D . Conduct an organization wide employee survey on ethical practices
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 be effective in fulfilling his job responsibilities?
- A . Auditors must have an IT specialty in at least one of their organization’s key information technology systems.
- B . Auditors must be proficient in data analysis and computer assisted audit techniques for their organization.
- C . Auditors must understand their organization’s integrated test facilities and generalized audit software.
- D . Auditors must understand their organization’s IT governance, risk, and control processes.