IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 30.05.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 30.05.2025
Which of the following scenarios best illustrates the Fraud Triangle component known as "perceived opportunity"?
- A . Substantial bonuses are awarded if financial targets are met.
- B . Duties are not properly segregated.
- C . Employees may perceive favoritism and feel overlooked and resentful.
- D . Bonuses may not be paid this year.
Which of the following scenarios best illustrates the Fraud Triangle component known as "perceived opportunity"?
- A . Substantial bonuses are awarded if financial targets are met.
- B . Duties are not properly segregated.
- C . Employees may perceive favoritism and feel overlooked and resentful.
- D . Bonuses may not be paid this year.
An internal auditor is trying to evaluate what could go wrong after determining that a risk management technique is operating effectively.
What type of risk is the auditor assessing?
- A . Inherent risk.
- B . Residual risk.
- C . Impact risk.
- D . Detection risk.
Which of the following describes an ongoing monitoring activity that could be performed as part of an internal assessment for a quality assurance and improvement program (QAIP)?
- A . Planning and supervising engagements
- B . Evaluating the quality of supervision
- C . Identifying opportunities for improvement m internal audit’s processes and procedures
- D . Determining if the objectives of QAIP are current
A technology company recently hired an entry-level internal auditor.
To achieve conformance with the Standards, which of the following must the newly hired internal auditor possess?
- A . An understanding of fraud and fraud risk.
- B . IT audit expertise.
- C . Industry-specific knowledge
- D . At least one audit-related certification
Which of the following disclosures must the chief audit executive (CAE) include when communicating the results of the quality assurance and improvement program to senior management and the board?
- A . Authority and responsibility of the internal audit activity
- B . Hours and sources of continuing professional education
- C . Scope and frequency of both the internal and external assessments
- D . independence and objectivity impairments of the CAE
With regard to organizational governance assurance, which of the following is an appropriate role for the internal audit activity‘?
- A . Assess compliance with the organization’s code of conduct
- B . Oversee the governance and risk management processes
- C . Initiate new organizational control processes
- D . Provide advice on organizational governance activities
A risk assessment showed that the cost of addressing a particular risk in the organization’s human resources department is greater than the perceived benefit.
Which risk response approach should the organization take in this scenario?
- A . Reduce the risk.
- B . Transfer the risk.
- C . Accept the risk.
- D . Share the risk.
Following a quality assurance review of a small internal audit activity, the external reviewer and the chief audit executive (CAE) cannot agree on the importance of several deficiencies noted during the review.
Which of the following would be the most appropriate next step for the reviewer to take?
- A . Remove the areas of disagreement from the scope of the engagement and seek informal compromises with the CAE.
- B . Issue the report to senior management, noting the deficiencies for immediate resolution.
- C . Issue the report, noting the deficiencies with comments that address the areas of disagreement.
- D . Request arbitration from the audit committee to resolve discrepancies prior to issuing the final report
Which of the following would be included in quality assurance and improvement program (QAIP) reporting?
- A . Descriptions of standardized work practices.
- B . Outcomes of internal audit key performance indicators.
- C . Conformance of individual engagements with the Standards,
- D . Annual summaries of consulting and audit engagements.