IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 06.06.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 06.06.2025
Which competency is required of all staff internal auditors prior to the commencement of an IT audit?
- A . The ability to assess IT governance.
- B . The ability to provide an explanation on the risk profile of the organization to the board and senior management.
- C . The ability to ensure that proposals for improvements to internal controls are balanced with organizational objectives and capabilities.
- D . The ability to assess the potential for fraud risk and identifying common types of fraud associated with the engagement.
The collaborating style for conflict resolution, where the parties promote assertiveness and work together to develop a mutually beneficial solution, is best used in which of the following situations?
- A . Parties are confident of the solution and are ready to defend it.
- B . There is a high level of trust among the parties.
- C . Resolution is time sensitive and a quick decision is necessary.
- D . The issue is more important to one patty than the others.
Which of the following would an internal auditor expect to find within an organization’s internal control framework?
- A . A compliance risk mitigation strategy to be implemented by the compliance function.
- B . A statement of the organization s values, reflecting its attitude toward risk
- C . Details of how each group from the Three Lines Model fits into the risk management strategy.
- D . The risk appetite related to establishing and approving process
Which of the following is the best reason why the engagement supervisor should take care in explaining to local management the criteria that will be used to measure the effectiveness of the control environment?
- A . The assessment will cover soft controls and company values.
- B . The assessment will focus on the policy for a particular process.
- C . The assessment will lack a defined scope
- D . The assessment will probably uncover fraud risks.
Which statement is accurate regarding reporting on the quality assurance and improvement program (OAIP) to conform with the International Standards for the Professional Practice of Internal Auditing?
- A . The chief audit executive (CAE) should report all stages of the OAlP’s development and key milestones.
- B . The CAE should report only corrective action plans that meet external assessor or stakeholder requirements.
- C . The CAE should establish the form and content of program communication so that it is in alignment with the internal audit activity charter.
- D . The CAE should disclose program details only after both internal and external assessments have been completed.
Which of the following is a way to demonstrate an individual internal auditor’s competency through
continuing professional development?
- A . Create different training budgets for each of the internal auditors
- B . Define average training hours per auditor as a team performance measure
- C . Analyze internal audit client survey feedback following audits
- D . Review training records for all internal auditors
Which of the following best demonstrates organizational independence of the internal audit activity?
- A . The chief audit executive reports directly to the board
- B . Internal auditors may not disclose personal data of the audit client
- C . Internal auditors may not accept gifts from management of the area under review
- D . Internal auditors must observe the law and make required disclosures
Which of the following documents would promote objectivity within an organization’s internal audit activity?
- A . Internal audit charter.
- B . Internal audit manual.
- C . Audit committee charter
- D . Human resources employee handbook.
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization’s social responsibility program is effective?
- A . Senior management
- B . Internal audit activity.
- C . All employees.
- D . Board of directors.
According to IIA guidance, which of the following best demonstrates due professional care?
- A . Staffing audit engagements with internal auditors who possess professional designations.
- B . Relying on prior audit work to save planning time and costs.
- C . Performing assurance procedures to guarantee all significant risks are identified.
- D . Assessing the cost of assurance in relation to the potential benefits.