IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 03.06.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 03.06.2025
Exclude CSR-related external risks that are beyond the control of the organization.
- A . 1 and 2 only.
- B . 1, 2 and 3 only.
- C . 2, 3, and 4 only.
- D . 3 and 4 only.
Senior management relies on the professional judgment of an internal auditor and uses outcomes of her audit work to make business decisions.
Which of the following personal qualities displayed by the internal auditor is most likely the foundation for this relationship?
- A . Integrity
- B . Negotiation skills.
- C . Business acumen
- D . Flexibility
Which of the following actions would best help the internal audit activity promote continuous improvement in control effectiveness within the organization?
- A . Determining whether management measures and monitors the costs and benefits of controls.
- B . Providing training on controls and ongoing self-monitoring processes.
- C . Developing flowcharts to obtain information about control design adequacy.
- D . Identifying objectives and the risks involved in achieving them.
An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank’s IT security manager two years ago.
If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?
- A . Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.
- B . Not allow the audit manager to hire the contractor, as it would be a conflict of interest
- C . Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.
- D . Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.
Which of the following statements best represents the duo professional care that is required of internal auditors?
- A . Internal auditors should perform assurance procedures to ensure that all significant risks are identified.
- B . Internal auditor should not perform consulting engagements for operations for which they had previous responsibilities.
- C . Internal auditors should consider the cost of assurance in relation to the potential benefits.
- D . Internal auditors should device internal audit programs to confirm that the results are accurate.
During a payroll audit, the internal auditor discovered that several individuals who have the same position classification as he are earning a significantly higher salary. The auditor noted the names and amounts of each, and he planned to prepare a request to the chief audit executive for a salary increase based on this information.
Which of the following IIA Code of Ethics principles was violated in this scenario?
- A . Competency.
- B . Objectivity,
- C . Integrity.
- D . Confidentiality
During a payroll audit, the internal auditor discovered that several individuals who have the same position classification as he are earning a significantly higher salary. The auditor noted the names and amounts of each, and he planned to prepare a request to the chief audit executive for a salary increase based on this information.
Which of the following IIA Code of Ethics principles was violated in this scenario?
- A . Competency.
- B . Objectivity,
- C . Integrity.
- D . Confidentiality
Which of the following best describes the internal audit activity’s responsibility within a risk and control framework?
- A . The internal audit activity constitutes the first line of defense in effective risk management.
- B . The internal audit activity provides direction regarding internal controls implementation.
- C . The internal audit activity verifies that management has met its responsibility for implementing effective controls.
- D . The internal audit activity implements the internal control framework and advises management regarding best practices.
To achieve conformance with the Standards, the chief audit executive must include which of the following activities in the quality assurance and improvement program (QAIP)?
- A . Require board oversight of the QAIP.
- B . Assess Standards conformance for each individual engagement.
- C . Conduct a self assessment at least once every five years.
- D . Report the results of the QAIP to senior management
The internal auditor of a small manufacturer noted that the accounting department has insufficient staff to achieve proper segregation of duties.
What type of controls would the auditor likely recommend to management to specifically address this problem?
- A . Entity-level.
- B . Preventive.
- C . Directive.
- D . Compensating.