IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 05.06.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 05.06.2025
Which of the following is a detective control?
- A . An organization requires certain employees who occupy sensitive positions to sign attestation to the code of conduct on an annual basis.
- B . A compliance specialist carries out quarterly reviews of an organization’s compliance with regulatory requirements.
- C . A front desk officer in an organization requires that visitors are identified by the host before access is granted.
- D . An internal audit activity deploys audit management policies and procedures for team members.
Which of the following statements is true regarding the internal audit activity’s quality assurance and improvement program (QAIP)?
- A . Internal assessments must be performed by the chief audit executive.
- B . An internal assessment must be performed at least once every five years.
- C . It Is permissible to share the results of the QAIP with the organization’s external auditors.
- D . Results of ongoing monitoring must be validated annually by an independent external assessor.
Which of the following is a detective control strategy against fraud?
- A . Requiring employees to attend ethics training.
- B . Performing background checks on employees.
- C . Implementing a control self-assessment.
- D . Performing a surprise audit
According to NA guidance which of the following should be documented in the internal audit chatter?
- A . The risk assessment process applied by the internal audit activity
- B . The organization’s internal control framework used by the internal audit activity
- C . The nature of consulting services provided by the internal audit activity
- D . The performance evaluation process used by the internal audit activity
During a review of the procurement function, an internal auditor identified an existing control for adding new vendors into the vendor contract system.
Which of the following would best help the auditor determine the adequacy of the control’s design?
- A . Flowchart of the vendor addition process.
- B . Independent confirmations sent to vendors.
- C . Analysis of the control’s costs and benefits.
- D . Interview with management of the procurement function.
Which of the following is a greater consideration for internal auditors when they are performing a consulting engagement than when they are performing an assurance engagement‘?
- A . The relative complexity of the engagement
- B . The cost of the engagement relative to its benefits
- C . The extent of work needed to achieve the engagement’s objective
- D . The needs and expectations of the engagement client
Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?
A description of their job responsibilities,
- A . A non-disclosure agreement.
- B . An annual declaration of commitment to
- C . The IIA s Code of Ethics.
- D . The internal audit charter.
What is the main difference between a consulting engagement versus an assurance engagement?
- A . The nature of services provided are defined in the internal audit charter.
- B . Internal auditors must maintain objectivity while performing their work.
- C . The objectives and scope of the engagement typically are directed by management.
- D . Internal auditors may assume management responsibilities.
Which of the following is a true statement regarding controls such as ethical values, tone at the top and operational style?
- A . Transaction testing, mapping and flowcharting is applicable while testing such controls
- B . Breakdowns in the these types of controls have historically led to fraudulent financial reporting
- C . Such controls can be defined as inherently ob)ective and tangible elements of control
- D . From an audit perspective it is significantly easier to assess ethical values than segregation of duties
Which of the following actions taken during an audit engagement is the best demonstration of an internal auditor’s due professional care?
- A . Ensure that all financial information related to the engagement is included in the audit plan and examined for irregularities.
- B . Document all audit tests completely.
- C . Consider the possibility of noncompliance or irregularities at all times during an engagement.
- D . Notify the audit committee of any noncompliance or irregularity discovered during an engagement