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 action by senior management indicates to the internal auditor that there may be fraudulent activities occurring within the organization?
- A . Setting unrealistic targets for staff to achieve
- B . Granting external audit firms access to staff and records.
- C . Automating some processes and allowing others to be performed manually
- D . Enforcing a zero-tolerance policy for misconduct
Which of the following relates to the concept of due professional care?
- A . An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.
- B . The appointment of the chief audit executive is ratified by the board.
- C . An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.
- D . The internal audit resource plan is only approved by the chief financial officer.
Which of the following scenarios provides the most concerning red flag or indicator of possible fraud?
- A . An employee receives a bonus for perfect attendance
- B . During the past 18 months three chief financial officers have left the organization after having been promoted to the position
- C . The organization does not perform any due diligence research on third party service providers
- D . Three competitors are highly profitable but a fourth equal in size is approaching bankruptcy limits
Which of the following would best serve to deter unethical behavior and encourage internal auditors to be objective in their work?
- A . A requirement that internal auditors undergo objectivity training periodically
- B . Periodic communications reminding internal auditors of Standards requirements
- C . A review of the final audit report by the audit committee
- D . Ongoing monitoring and periodic internal quality assessments
Which of the following strategies for professional development best demonstrates an internal auditor’s competency‘?
- A . Completed education credits
- B . Membership in professional organizations
- C . Subscriptions to sources of relevant professional information
- D . Professional development and training plans
In a small organization, management is unable to achieve adequate segregation of duties for its cash-handling procedures Therefore hidden surveillance cameras were installed to monitor cash-handling activities.
Which of the following best describes this type of control?
- A . Corrective control
- B . Process-level control
- C . Compensating control
- D . Preventive control
Which of the following statements is true regarding the role of the internal audit activity in the organization’s risk management process?
- A . The internal audit activity should not be responsible for developing the organization’s risk management framework, even with appropriate safeguards.
- B . The internal audit activity is typically responsible for alerting operational management to emerging risks and changes in regulatory scenarios
- C . The internal audit activity may coach management on risk response scenarios if safeguards have been implemented.
- D . The internal audit activity should avoid giving assurance regarding the accuracy of risk evaluations if safeguards have not been implemented.
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.
An internal auditor is assessing the effectiveness of the organization’s risk management practices She checks to see whether risk management is an intégrai part of decision making and whether risk management is transparent, responsive to change and addresses uncertainty.
According to HA guidance on risk management frameworks, which of the following approaches is the auditor most likely using?
- A . Maturity model approach
- B . Process element approach
- C . Key principles approach
- D . Key performance indicators approach.
An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible.
Which of the following is the best action for the new internal auditor to take?
- A . If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes wifi provide depth and add more value.,
- B . If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.
- C . If it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value.
- D . If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor’s previous role when this engagement was assigned.