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
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.
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 will 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 becausethe chief audit executive had knowledge of the internal auditor’s previous role when this engagement was assigned
Which of the following scenarios best illustrates due professional care?
- A . An internal auditor who previously worked in the payroll department within the last year was intentionally excluded by the chief audit executive from the audit team assigned to a payroll audit
- B . While performing a payroll audit an auditor became skeptical about significant payments made to a manager. The auditor sought to determine whether these payments were reasonable through discussion with a manager in a different department in the organization
- C . The head of the payroll department being audited is a business partner of the engagement supervisor During the audit the engagement supervisor sought to maintain his objectivity by not participating in fieldwork
- D . An auditor assigned to a payroll audit was unable to reperform some complex payroll computations for a small number of employees The sum of these payments was below the materiality thresholds provided so the auditor did not perform further tests
An internal auditor found that his organization did not make a disclosure that is required by law. However, the auditor decided not to raise an audit finding.
Which of the following Code of Ethics principles was violated?
- A . Objectivity.
- B . Integrity.
- C . Proficiency.
- D . Confidentiality.
An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services.
Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?
- A . The policies and procedures of the internal audit activity.
- B . The provisions of the internal audit charter.
- C . The authority of the CEO.
- D . The IIA’s Code of Ethics.
Which of the following scenarios demonstrates an impairment to internal audit independence?
- A . The internal auditor s denied access to partner information from management of me area under review
- B . The internal auditor tarts to disclose a potential conflict of interest relationship with management of the area under review
- C . The internal auditor concludes that controls operate effectively, although he did not gather supporting evidence
- D . The internal auditor was assigned to an assurance review of an area for which he previously had responsibilities
Which of the following is a responsibility of the internal audit activity as it relates to risk and risk management?
- A . Evaluating and suggesting improvements to the risk management process.
- B . Establishing the organization’s risk appetite.
- C . Determining whether the risk attitude is aligned with shareholder interests.
- D . Ensuring an adequate risk management system is in place.
Management has implemented a segregation-of-duties policy for handling inventory.
Which of the following fraud risks would be more concerning to an internal auditor following the implementation of this new policy?
- A . The risk of collusion between parties.
- B . The risk of falsified reconciliations.
- C . The risk of low-liquidity inventory.
- D . The risk of damages to the inventory.
Which of the following factors is most important for internal auditors to consider when prioritizing fraud risks?
- A . The organization’s code of conduct.
- B . The organization’s competition.
- C . The organization’s code of ethics.
- D . The organization’s culture
Senior management and the board have expressed concerns about the length of engagements and whether their outcome aligns with the organization’s strategies and objectives.
Which of the following actions, if taken by the chief audit executive, could address these concerns?
- A . Communicating to internal audit staff instructions for completing engagements within shorter time periods.
- B . Requesting additional funding from the board to train internal audit staff on time and resource management.
- C . Implementing the use of agile auditing during engagements to meet expectations.
- D . Encouraging internal audit staff to participate in workshops to further develop their understanding of the organization’s strategies.