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 of the following fraud schemes is often an off-book fraud*?
- A . Payroll fraud
- B . Disbursement fraud
- C . Corruption
- D . Information misrepresentation
Which of the following actions is the internal audit activity best positioned within the organization to perform?
- A . Determine organizational risk tolerances
- B . Monitor the organization’s risk mitigations
- C . Determine the likelihood and impact of risks
- D . Advise the board on risk management issues
An internal auditor has documented several instances in which management asked employees to ad against the policies and procedures.
Which of the following is the most appropriate next step?
- A . Report the non-compliance cases to the board of directors.
- B . Recommend that management update its policies and procedures based on the circumstances.
- C . Investigate the rationale for management’s actions.
- D . Recommend those employees to report the cases through the designed whistleblowing channel for the appropriate treatment.
Which of the following best describes a proactive role for the internal audit activity with regard to the organization’s ethics program?
- A . Becoming a voting member of the organization’s internal ethics council.
- B . Performing an annual organization wide employee survey.
- C . Reviewing all departmental ethics-related policies.
- D . Conducting annual ethics training for all employees.
Which of the following statements best describes internal auditors‘ role in fraud detection?
- A . Internal auditors‘ roles are similar to those performed by loss prevention managers or fraud investigators.
- B . Internal auditors‘ demonstration of adequate professional skepticism during an audit engagement is of paramount importance.
- C . Internal auditors should consider fraud risks in every assignment and demonstrate due care by detecting fraud instances.
- D . Internal auditors should possess a fraud-related body of knowledge, enabling them to carry out preventative and detective measures.
A series of incidents over the past year reveals several members of senior management possess a limited understanding of the concept and impact of fraud.
Which of the following would be the most effective way to approach this issue?
- A . The board should ask the internal audit activity to perform additional assurance engagements.
- B . A comprehensive fraud risk assessment and management program should be carried out.
- C . The organization should conduct training sessions on fraud, which should be attended by senior management and staff.
- D . Anti-fraud and whistleblowing policies should be implemented and their importance should be clearly stated.
During an audit engagement, a junior staff internal auditor begins to suspect a fraud may have occurred involving a friend of the engagement supervisor. He reports his concerns to the engagement supervisor, who disagrees with his suspicions and directs him to continue with the engagement as planned.
Given the circumstance, what is the most appropriate action for the junior auditor to take?
- A . Document in the workpapers and expand testing.
- B . Continue with the engagement as planned, per the more senior auditor.
- C . Report the suspected fraud to law enforcement officials and seek financial restitution.
- D . Escalate the concern to the chief audit executive.
In which of the following situations has the internal auditor violated the IIA’s Code of Ethics?
- A . An employee confided in an internal auditor and told him about fradulent activities. Although the employee asked for confidentially, the auditor disclosed her identity later during police questioning.
- B . While auditing payroll controls, an auditor was granted temporary access to salary data. The auditor referred to the acquired information while negotiating her work conditions three months later.
- C . Management considers an auditor to be highly competent and asked the audit to participate in an upcoming acquisition project. The auditor declined the request, calming a lack of knowledge.
- D . An internal auditor failed to acquire the continuing education credits needed for the year and requested that. The IIA change his certification status to inactive until the completed the required education activities.
According to the IIA Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?
- A . The auditor is prudent in the use and protection of information acquired in the course of his work.
- B . The auditor does not accept anything that may impair or be presumed to impair his professional judgment.
- C . The auditor does not perform services in a particular area when he lacks skills in that area.
- D . The auditor performs work with honesty, diligence, and responsibility.
Which of the following fraud prevention measures is most likely to trigger undesired adverse behavior if improperly designed?
- A . Disclosure of outside business activities
- B . Ethics training programs
- C . Compensation programs
- D . Exit interviews