IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 23.10.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 23.10.2025
Which of the following is an indicator that the organization s risk management process is effective?
- A . The organization s risk appetite mission, and objectives are dearly outlined.
- B . The organization s risk management practices are assessed as mature.
- C . The organization has adopted risk management frameworks and global models.
- D . The organization s significant risks are identified and adequately assessed
The internal audit activity was asked to conduct an investigation for potential fraud in the treasury department and subsequently contracted with a forensic accountant to join the team for the engagement.
Which of the following parties has the primary responsibility for resolving any fraud incidents found as a result of this investigation?
- A . Chief audit executive.
- B . Senior management.
- C . The forensic accountant.
- D . The legal department.
In an internal audit charter, which of the following statements regarding the chief audit executive (CAE) would be most directly related to describing the responsibilities of the internal audit activity*?
- A . The CAE shall report functionally to the board and administratively to the chief financial officer
- B . The CAE and the Internal audit activity shall have full access to any and all records and personnel of the organization that are relevant to audit engagements
- C . The CAE and the internal audit activity shall be independent and objective in performing their work.
- D . The CAE shall report periodically on the performance of the internal audit activity relative to its plan
According to The IIA’s Code of Ethics, which of the following scenarios offers the best example of violating the principle of integrity?
- A . An internal audit manager collaborates with senior management to provide misleading information to government authorities.
- B . An internal audit manager provides sample audit reports and workpapers to a friend without obtaining prior approval
- C . An internal audit manager carries out a technical audit request without seeking expert opinion, despite a lack of the requisite skills.
- D . An internal audit manager assigned to audit a sales process failed to reveal that the process owner is a relative
Which of the following is a strategic risk that internal auditors should consider when performing a third-party risk management engagement?
- A . Physical security
- B . Loss of intellectual property
- C . Cost overruns
- D . Conflict of interest
According to IIA guidance, which of the following best demonstrates that the chief audit executive is properly reporting the results of the quality assurance and improvement program to senior management and the board?
- A . Providing a written conformance statement to both senior management and the board.
- B . Giving copies of both external and internal assessments to the board.
- C . Keeping files of reports of ongoing external assessment monitoring.
- D . Retaining copies of board meeting minutes showing that discussions of assessments took place.
The internal audit activity completed its analysis of sample transactions to determine occurrences of double billings According to If A guidance, which of the following best demonstrates that internal auditors exercised due professional care during the review?
- A . Internal auditors found no instances of double billing and concluded there were no significant risks in this area.
- B . Internal auditors documented the scope and methodology of the data testing.
- C . Internal auditors discussed with management how data is safeguarded.
- D . Internal auditors received formal performance feedback from the engagement supervisor.
Which of the following fundamental principles of The IIA’s Code of Ethics is best described as performing work honestly diligently and responsibly?
- A . Integrity
- B . Proficiency
- C . Due Professional Care
- D . Competency
Which of the following is most accurate concerning corporate social responsibility?
- A . A moral agent in an organization makes decisions that are based on the rules and regulations of the organization as they apply to human resources decisions
- B . The utilitarian approaching deciding on ethical dilemmas is concerned with choosing the simplest solution that will apply to the most people
- C . Ethics are not defined by laws but they are not a matter of free choice ethics are based on standards of conduct derived from shared principles and values
- D . The individualism approach to ethical decision making is focused on implementing a customized long-term outcome that is most beneficial for the entire organization
According to The IIA’s Code of Ethics, an internal auditor who has a romantic relationship with an audit client violates which of the following rules of conduct?
- A . Confidentiality.
- B . Independence.
- C . Integrity.
- D . Objectivity.