IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 24.10.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 24.10.2025
Internal controls belong to which risk response category?
- A . Reduction.
- B . Avoidance.
- C . Sharing.
- D . Acceptance.
Which of the following statements is true regarding consulting engagements?
- A . Internal auditors cannot provide consulting services related to operations for which they had previous responsibilities.
- B . The nature of consulting services to be performed by internal auditors must be defined in the internal audit charter
- C . If internal auditors have potential impairments to objectivity related to the proposed consulting engagement, the engagement must be declined.
- D . If internal auditors lack the knowledge, skills, or other competencies needed to perform the consulting engagement, the engagement can proceed with proper disclosures.
During fieldwork, an internal auditor located a significant internal control issue. Without identifying the origins of the issue, the auditor concluded the engagement and included the issue in the final audit report.
To enhance audit quality, which of the following skills should the internal auditor improve?
- A . Business acumen.
- B . Critical thinking.
- C . Communication.
- D . Audit report writing.
Which of the following would best assist the internal audit activity in assessing whether an organization’s responses to risk are aligned with its risk appetite?
- A . Analyzing the results of successful testing of controls and monitoring procedures implemented by management
- B . Determining that there are no gaps between the internal auditors‘ risk assessment and the risk assessment performed by the organization
- C . Obtaining evidence that employees throughout the organization are aware of the organization s risk appetite
- D . Verifying that previously identified organizational risks were documented in board meeting minutes
An electric company hires several independent contractors to trim trees that are in close proximity to electricity lines.
Which of the following would be the most effective control to mitigate the risk of contractors submitting fraudulent invoices regarding work completed?
- A . Require contractors to submit completed and signed work acceptance sheets
- B . Utilize unmanned drones to conduct regular flights and photo shoots over the areas where work is performed
- C . Reconcile invoices and work acceptance sheets submitted by contractors
- D . Compare actual payments to contractors with budgeted values and analyze discrepancies
Which of the following activities should the chief audit executive perform to ensure compliance with an organization’s code of conduct?
- A . Act as an advisor to the committee responsible for reviewing violations of the code.
- B . Review and adjudicate all violations of the code of conduct.
- C . Lead the committee responsible for the oversight of the code.
- D . Implement a system of procedures to inform all employees of the code.
Which of the following engagements would be considered an appropriate consulting service?
- A . The internal audit activity of a commercial bank routinely performs branch audits for compliance with regulations.
- B . The internal audit activity participates in a cosourcing arrangement with an IT audit firm to test information systems security.
- C . The internal audit activity facilitates biannual training of the risk management team in risk identification methodologies.
- D . The internal audit activity partners with external auditors annually to complete fieldwork required as a part of the external audit exercise.
An internal auditor at a multinational organization is reviewing the effectiveness of the organization’s risk management framework.
In this scenario, which of the following statements is true?
- A . The auditor should consider local cultures and customs in various regions when assessing control effectiveness.
- B . Regardless of their location, employees at all levels share responsibility for designing effective controls to mitigate risks.
- C . To achieve an effective internal control environment, the organization’s risk management plan must be documented and communicated to all levels throughout each region.
- D . Setting clear objectives is a precondition to effectively identifying, assessing, and responding to the organization’s risks.
According to IIA guidance, an internal audit charter should detail which of the following?
- A . The objectives and goals of management
- B . The process used by the CAE to manage the organization’s internal controls
- C . The nature of services that the internal audit activity will provide to external third parties
- D . The responsibilities of the audit committee
Which of the following scenarios depicts an appropriate role for the internal audit activity to take regarding an organization’s risk management process?
- A . Internal audit designs and implements the organization’s controls to help manage risk.
- B . Internal audit sets the organization’s risk tolerance and promotes awareness throughout the organization.
- C . Internal audit assesses whether the organization’s risk management processes are effective.
- D . Internal audit is responsible for safeguarding the organization’s assets and preventing loss from occurring.