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
After being assigned to an audit of the accounts payable process, an internal auditor privately notifies the chief audit executive that she is a finalist for an open manager position within the accounts payable department.
Which of the following is the IIA Code of Ethics principle that the auditor upheld?
- A . Independence.
- B . Confidentiality.
- C . Objectivity.
- D . Competency
With regard to the internal audit activity’s quality assurance and improvement program, which of the following topics would the chief audit executive include on the quarterly board meeting agenda?
- A . The scope and frequency of both internal and external quality assessments.
- B . The list of audit engagements that will be assessed during the year.
- C . The number and qualifications of internal audit staff members assigned to perform internal assessments during the year.
- D . The compensation structure of the qualified assessment team.
Which of the following corporate social responsibility strategies is associated with responding to outside pressure by assuming additional responsibility?
- A . Accommodation.
- B . Reaction.
- C . Defense.
- D . Proaction.
In addition to her internal audit activity responsibilities, the chief audit executive has been asked to oversee the organization’s insurance function.
Which of the following responses is most appropriate?
- A . Welcome the additional responsibility, as it represents an opportunity to gain more information for future audits.
- B . Revise the internal audit charter to include oversight of the insurance function, ensuring that all of her responsibilities are properly documented.
- C . Report the request to the board and recommend alternate processes to obtain assurance related to insurance activities.
- D . Promptly remove the organization’s insurance function from the audit universe.
Which of the following describes the primary objective when implementing a risk management framework?
- A . To achieve planned profitability for business expansion.
- B . To enhance an organization’s confidence in achieving strategy.
- C . To strengthen corporate governance standards.
- D . To eliminate business risks and uncertainties.
Which of the following describes the most appropriate match between a potential temporary guest auditor candidate and an upcoming audit assignment?
- A . A purchasing manager with two years of prior audit experience in public practice to lead a contracts management audit
- B . A communications officer who worked in the marketing department during the last six months to conduct a customer loyalty program audit
- C . A manager of social responsibility who has a nursing background to participate m a health and safety audit for the corporate office and plant facilities
- D . An accounting manager who discovered and reported fraud committed by a payables clerk to conduct a performance audit of accounts payable
An external assessment of an organization’s internal audit activity was last completed four years ago
Which of the following options would be acceptable this year if the internal audit activity is to fulfill the requirements of the Standards?
- A . The internal audit activity conducts a self-assessment that is validated by a qualified and experienced internal auditor and then schedules a qualified, independent external assessor
- B . The board nominates an independent individual from senior management in the organization to conduct an assessment of the internal audit activity
- C . An external auditor conducts an audit of the organization which includes information about the internal audit activity
- D . The chief audit executive schedules a self-assessment and the board approves the results
Which of the following is true about a system of internal control?
- A . Internal control should be updated at least annually.
- B . Technology does not change the internal control landscape.
- C . Strategy should fit the system of internal control.
- D . Articulating measurable objectives is part of internal control.
How do assurance services and consulting services differ?
- A . There is less variety of consulting services that an internal audit activity might provide compared to assurance services
- B . Assurance services are limited to financial events or actions, and consulting services are not limited in this way
- C . Consulting services do not have to be included in the internal audit charter
- D . Other employees in an organization can provide consulting services but only an internal audit activity can provide assurance services
During an assurance engagement, an internal auditor reviews a tender inviting vendors to submit bids to supply financial services software to the organization. She suspects that the tender was tailored for the bidder who eventually won the contract.
What should the auditor do next?
- A . Review payments made for the financial services software.
- B . Confront a procurement specialist with the suspicion.
- C . Submit an anonymous tip to the whistleblower hotline.
- D . Analyze technical terms and conditions of the tender.