IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 29.05.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 29.05.2025
A senior Internal auditor was hired Into a large Internal audit activity It was agreed upon hiring that the auditor would pursue professional development that would support her ability to take on the role of the head of Internal audit.
Which of the following skills best supports this development goal?
- A . Data analysis and mining
- B . Technical and IT skills.
- C . Application of IIA mandatory and supplemental guidance.
- D . Risk management and planning.
Which of the following best demonstrates conformance with the Standards regarding the internal audit activity’s purpose authority, and responsibility?
- A . Discussion and formal presentation of the internal audit charter to the board of directors
- B . Certification by external auditors on the purpose, authority and responsibility of the internal audit activity
- C . Approval of senior management that the internal audit activity is functioning as originally designed
- D . Self-assessment of the internal audit activity completed by the chief audit executive
An organization is conducting a fraud risk assessment as part of its risk management program.
Which of the following steps is the organization most likely to perform first?
- A . Identify relevant fraud risk factors.
- B . Identify potential fraud schemes.
- C . Identify existing controls for preventing and detecting fraud.
- D . Identify red flags by conducting data analysis.
To encourage internal audit objectivity, which of the following is an appropriate policy the chief audit executive should establish?
- A . Internal auditors should report their audit findings directly to the audit committee.
- B . To receive an outstanding performance rating, internal auditors are required to generate audit findings.
- C . Prior to hiring a new internal auditor, the chief audit executive must determine whether the auditor owns stock in the organization.
- D . Internal auditors are permitted to audit an entity managed by a close friend or relative, as long as they notify the chief audit executive.
Which of the following statements best describes the difference between risk appetite and risk tolerance?
- A . Risk appetite applies to specific objectives, while risk tolerance refers to an organization’s general attitude toward risk,
- B . Risk appetite refers to the degree of risk acceptance for a particular objective, while risk tolerance is one approach to risk management.
- C . Risk appetite refers to an organization’s general level of acceptance, while risk tolerance is a more specific and subordinate concept.
- D . There is no significant difference between the two terms.
An organization is considering purchasing a new banking software system and has asked the internal audit activity to evaluate the system. An internal auditor assigned to perform the engagement worked at the software company two years ago and is familiar with the system’s design strengths and weaknesses.
Which of the following is true regarding impairment to the auditor’s objectivity?
- A . This situation does not necessitate any action related to the auditor’s objectivity.
- B . The auditor should decline to perform the audit because personal conflicts of interest are likely.
- C . The auditor must disclose to the chief audit executive that this situation may impair her objectivity.
- D . The auditor can provide only consulting services, not assurance.
Which of the following is an area that an organization would most likely include as part of its corporate social responsibility reporting?
- A . The profitability impact of its products in developing markets.
- B . The amount of political donations to local government races.
- C . The number of complaints related to traffic from its new factory.
- D . The compensation packages awarded to senior management.
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 is important for a successful mentorship program?
- A . It is best if the mentor is the chief audit executive.
- B . Mentor meeting documentation should be retained in personnel files.
- C . It should target both new hires and highly experienced staff.
- D . Meetings with mentors should be formal and scheduled.
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 program?
- A . Monitor and review.
- B . Performance measurement.
- C . Setting the context.
- D . Communication.
According to IIA guidance, which of the following statements is true regarding proficiency?
- A . The globally accepted Certified Internal Auditor designation is mandatory at chief audit executive levels.
- B . Internal auditors are encouraged to obtain appropriate professional designations.
- C . Specialty designations are required for those who perform specialized audit and consulting work.
- D . Studies for professional designations are the preferred source of continuing professional education