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
An internal auditor believes that the internal audit activity’s independence is impaired.
Which of the following actions should the internal auditor take first?
- A . Report the impairment to senior management
- B . Discuss the impairment with the audit manager
- C . Ascertain the best approach to disclose the impairment.
- D . Decide on the extent of impact of the impairment
An internal audit team analyzed the organization’s value-at-risk model during an assurance engagement and suggested several useful improvements. Management was impressed by the internal audit team’s work and requested additional actions.
Which of the following requested actions would impact internal audit independence most severely if fulfilled?
- A . Assess the effectiveness of the model at least semi-annually.
- B . Modify model inputs and suggest courses of action based on outcomes.
- C . Employ acquired experience to test other models used by the company.
- D . Validate whether model outputs serve the purpose stated by the model.
Which of the following is a typical characteristic of an organization’s risk management framework?
- A . Risk tolerance may or may not align with risk appetite depending on whether the assessment is quantitative or qualitative
- B . Risk is assessed on both an inherent and a residual basis
- C . The framework addresses four organizational objective categories strategic, historical, operational, and investment
- D . External risks and internal opportunities are omitted from the risk assessment scope
Which of the following best describes the internal audit activity’s contribution to the implementation of the risk management framework?
- A . Internal audit identifies key risk areas during assurance reviews and provides audit findings.
- B . Internal audit assists with the prioritization of identified risks.
- C . Internal audit participates in setting the risk appetite.
- D . Internal audit takes part in the design of risk mitigation measures.
Which of the following would be a preventive control for helping to manage fraud in an organization?
- A . Reviews of reports to determine which issued payments lack evidence of supervisory review.
- B . A monthly review of new vendors performed by management for reasonableness.
- C . Bank reconciliations performed on a monthly basis by the accounting department.
- D . A code of conduct and whistleblower policy that must be signed by all employees annually.
IT management requires all employees in the IT department to attend annual training on the department’s mission values and key performance measures.
This activity is designed to prevent which of the following conditions?
- A . Knowledge’s kills gap
- B . Monitoring gap
- C . Accountability/reward failure
- D . Communication failure
In which of the following ways could stakeholders be engaged in corporate social responsibility efforts?
- A . Investigation of health and safety incidents.
- B . Auditing of controls and management systems.
- C . Communication of disclosures and external reporting,
- D . Involvement in focus groups and complaint management
According to IIA guidance, which of the following statements is true regarding the internal audit activity’s quality assurance and improvement program (QAIP)?
- A . Internal assessments rely solely on the review of completed audit engagements for demonstrated performance.
- B . The chief audit executive is responsible for assessing the suitability and competence of an external assessor.
- C . QAIP results must first be discussed with the board and approval obtained for distribution to senior management.
- D . At the board’s discretion, the frequency of external assessments can exceed the five-year guideline.
According to IIA guidance, which of the following statements is true regarding the internal audit activity’s quality assurance and improvement program (QAIP)?
- A . Internal assessments rely solely on the review of completed audit engagements for demonstrated performance.
- B . The chief audit executive is responsible for assessing the suitability and competence of an external assessor.
- C . QAIP results must first be discussed with the board and approval obtained for distribution to senior management.
- D . At the board’s discretion, the frequency of external assessments can exceed the five-year guideline.
According to MA 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.