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
When testing a sample of payroll records during an engagement, an internal auditor suspects mat fraud has been committed.
What should be the next step?
- A . The auditor should increase the sample size to determine the extent ol the fraud.
- B . The suspicions should be communicated to the chief audit executive.
- C . The testing should be completed with the results reported in the final audit report.
- D . A fraud investigator should examine the evidence and report back to the auditor.
In which of the following scenarios would the internal auditor’s objectivity be best protected?
- A . A former human resources manager conducts an effectiveness review of the appointment and termination process six months after transferring to the internal audit activity.
- B . An accounts payable clerk assists the internal auditors during an effectiveness review of the physical access controls to the server room.
- C . An internal auditor writes the system manual for a newly acquired payroll software application prior to conducting an effectiveness review of the system.
- D . An internal auditor conducts an effectiveness review of an organization’s business continuity plan in which his son is a minority stockholder.
What is the ultimate goal of establishing a robust risk management framework in an organization?
- A . To support the organization’s risk culture, involving employees at all levels.
- B . To ensure that the organization attains a better financial position.
- C . To assist the organization in identifying and mitigating key risks.
- D . To facilitate the organization’s achievement of business goals and objectives.
Operational management in the IT department has developed key performance indicator reports, which are reviewed in detail during monthly staff meetings.
This activity is designed to prevent which of the following conditions?
- A . Knowledge/skills gap,
- B . Monitoring gap.
- C . Accountability/reward failure,
- D . Communication failure.
Who has the ultimate responsibility of implementing the organization’s governance system?
- A . Stakeholders
- B . The board
- C . The chief executive officer
- D . Internal auditors
What is expected of internal auditors in regards to due professional care?
- A . Auditors perform assurance services without regard to cost
- B . Auditors perform assurance services effectively to identify all risks
- C . Auditors perform assurance services needed to achieve the engagement’s objectives
- D . Auditors perform assurance services to guarantee all significant risks will be addressed
Which of the following statements is true regarding corporate social responsibility (CSR)?
- A . Many of the areas explored by CSR are normally included in an audit universe or annual audit plan
- B . Despite significant corporate resources spent on CSR reporting investors generally do not rely on CSR information
- C . Unlike many other areas of reporting responsibilities impacting stakeholders, CSR is largely voluntary
- D . Typically operating management does not have a major role to play based on the public nature of reporting
Which of the following best describes the risk created when a manager bypasses organizational policies and procedures in order to meet an organization’s objective?
- A . Accountability/reward risk.
- B . Monitoring failure risk.
- C . Communication failure risk.
- D . Knowledge/skills risk
Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation‘?
- A . Fraud specialists are better at using computer-assisted audit techniques
- B . Fraud specialists are better equipped to act as an expert witness in court
- C . Fraud specialists are better able to properly apply due professional care
- D . Fraud specialists are better at using crime scene investigation techniques
Which of the following statements is true regarding the quality assurance and improvement program (QAIP)?
- A . Reporting on the QAIP to the board should occur at least once every five years
- B . The responsibility for the selection of an external assessor rests with the board
- C . The qualifications of the assessors must be communicated to the board
- D . The reporting of outcomes of the QAIP can be delegated to senior audit staff