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
According to IIA guidance, which of the following is an appropriate role for the internal audit activity?
- A . Coaching management in responding to risks.
- B . Implementing risk responses on management’s behalf.
- C . Imposing risk management processes.
- D . Setting the risk appetite.
Which of the following internal control components has COSO identified as the most important?
- A . Information and communication
- B . Risk assessment
- C . Control activities
- D . Control environment
Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?
- A . ISO 26000.
- B . Global Reporting Initiative.
- C . Open Compliance and Ethics Group.
- D . COSO’s enterprise risk management framework
Which of the following controls would most likely prevent fraud related to the overpayment of vendors?
- A . Require supervisory review of all invoices and cash disbursements exceeding a stated threshold.
- B . Require the matching of a purchase order, receiving report, and invoice before payment.
- C . Require all checks to be signed by more than one person.
- D . Require all invoices to be paid within 30 days by check only.
The manager of the payroll department requested a review of the payroll process, but only wants the engagement to include processes related to approval of time worked.
What type of activity is this?
- A . Financial assurance engagement.
- B . Operational consulting engagement.
- C . Compliance assurance engagement.
- D . Risk management consulting engagement.
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments. The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International! Standards for the Professional Practice of Internal Auditing (Standards).
Which of the following justifies inclusion of this clause in the reports?
- A . Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.
- B . The audit committee has reviewed the annual self-assessment results and approved the use of the clause.
- C . The self-assessment results were validated by a qualified external review team three years prior.
- D . The internal audit charter, approved by the audit committee, requires conformance with the Standards
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments. The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International! Standards for the Professional Practice of Internal Auditing (Standards).
Which of the following justifies inclusion of this clause in the reports?
- A . Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.
- B . The audit committee has reviewed the annual self-assessment results and approved the use of the clause.
- C . The self-assessment results were validated by a qualified external review team three years prior.
- D . The internal audit charter, approved by the audit committee, requires conformance with the Standards
Which of the following would the chief audit executive be required to disclose in the communication of quality assessment results to senior management and the board?
- A . The cost and frequency of both internal and external assessments.
- B . Any assumptions made by the assessment team
- C . A potential conflict of interest of the assessment team.
- D . The assessment team’s execution plan of relevant procedures.
According to IIA guidance, which of the following best describes the chief audit executive s responsibility for confirming to the board the organizational independence of the internal audit activity‘?
- A . The CAE must do this at least annually
- B . The CAE must do this at least once every five years
- C . The CAE must do this upon completion of each external quality assessment
- D . The CAE should do this periodically in conjunction with a review of the internal audit charter
The CAE may consider performing a self-assessment with independent external validation in Iieu of performing a full external assessment
- A . 1 and 2 only.
- B . 1 and 4 only
- C . 1, 2, and 3
- D . 3 and 4