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
Which of the following best describes the role of internal control frameworks?
- A . They outline specific internal controls for an organization to implement to ensure business objectives will be achieved.
- B . They provide guidance related to internal control design and implementation to assist with the evaluation and benchmarking of business practices.
- C . They serve as a list of appropriate internal controls for auditors to ensure an organization is using best practices.
- D . They serve as a template for identifying standardized best practices in effective risk management across industries and countries.
An internal auditor is assessing how the organization processes financial transactions and whether written policies and procedures are followed. The auditor requested to meet with certain employees to understand their related roles and responsibilities. However the employees refuse to meet with the auditor claiming they are too busy.
Which of the following responses would best demonstrate the auditor’s conflict-resolution skills?
- A . The auditor considers the employees to be unresponsive and proceeds to document the actions and concerns as a scope limitation that can affect the engagement
- B . The auditor considers other options to determine whether the employees are processing financial transactions as required by the organization
- C . The auditor meets with senior management of the organization to discuss the employees‘ behavior and possible resolutions that would satisfy all parties
- D . The auditor meets with the department supervisor and staff to discuss the employees‘ actions in order to obtain an understands and potential resolution
Which of the following actions by an internal auditor would be the most relevant to determine the effectiveness of controls?
- A . Participate in a fraud risk-assessment session as an in-house facilitator.
- B . Send regular written updates to senior management on new control-related regulations.
- C . Lead a seminar on internal controls and provide numerous examples to the audience.
- D . Conduct a surprise inventory count at the raw materials warehouse.
What should the chief audit executive do when the internal audit activity is found to be in nonconformance with the Code of Ethics or the Standards?
- A . Assign competent staff to the area under audit to remediate the nonconformance.
- B . Determine how the deviation impacted the overall scope of the internal audit activity.
- C . Meet with the board to gam an understanding of the board’s expectations.
- D . Communicate the matter to the board at the time of the next external assessment.
Which of the following indicates that internal audit independence may be compromised?
- A . The internal auditor maintains a close personal relationship with operational management.
- B . Material observations were intentionally left out of the audit report.
- C . Internal auditors assigned to the audit engagement did not have the knowledge, skills, and competencies needed to perform their responsibilities.
- D . An internal auditor failed to apply professional skepticism while performing audit tests in an area overseen by an experienced, reputable manager
According to IIA guidance, which of the following statements is true regarding consulting engagements performed by the internal audit activity?
- A . Consulting engagements typically involve four or five parties: the internal audit activity, engagement client, senior management, board, and sometimes the external auditor.
- B . The scope of a consulting engagement is determined by either the engagement supervisor or chief audit executive, and it is finalized prior to beginning fieldwork.
- C . According to the Standards, internal auditors are permitted to carry out certain management functions during a consulting engagement.
- D . A preliminary risk assessment may not be needed for consulting engagements, because the expectations and objectives of the engagement are determined by the engagement client.
Which of the following best describes the risk contained in an initial public offering for a new stock?
- A . Residual risk.
- B . Net risk.
- C . Inherent risk.
- D . Underlying risk.
Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department.
Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?
- A . Workshops.
- B . Surveys.
- C . Interviews.
- D . Observation.
Which of the following is true regarding internal audit role’s in The IIA’s Three Lines Model?
- A . As internal control is part of risk management, the internal audit role in risk management implies reduced emphasis on internal control.
- B . Internal audit can blur the distinction between the second and the third lines as long as value is added.
- C . Internal audit cannot rely on other assurance providers when opining on the effectiveness of risk management.
- D . Internal audit should be aligned with first- and second-line functions through effective communication, cooperation, and collaboration.
Which of the following can be used to minimize employees’ resentment of controls?
- A . Making sure employees are exempt from participating in control creation
- B . Implementing controls without lengthy explanations of their purpose
- C . Developing general constricting controls rather than detailed ones
- D . Not using controls to achieve goals