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
A chief audit executive (CAE) has just joined an organization with an existing internal audit activity. Based on her review of the current organizational structure, the CAE determines that the internal audit activity lacks adequate independence.
Which of the following actions is the CAE’s best step to take next to move the internal audit activity toward organizational independence?
- A . Ensure the limitations are disclosed through communication with the board and senior management, so that the internal audit activity can continue operating under the same organizational structure.
- B . Request that the board restructure the reporting line of the internal audit activity to ensure the CAE has unrestricted access to the board.
- C . Rotate internal audit assignments among members of the internal audit activity to minimize the effects of the current structure.
- D . Train internal auditors about organizational independence and have them sign an acknowledgment of understanding.
During the closing meeting of a procurement audit, the business manager disagrees with the observation presented by the engagement supervisor and accuses the team of not understanding the procurement objectives The engagement supervisor blames the manager for impeding the audit.
What skillset should the chief audit executive utilize to manage this situation?
- A . The ability to negotiate
- B . The ability to use analytical tools
- C . The ability to foresee issues
- D . The ability to manage conflict
A chief audit executive (CAE) is concerned that the internal audit activity is not receiving adequate training and continuing education.
Which of the following approaches should the CAE take?
- A . Implement a uniform professional development plan for the internal audit activity.
- B . Create a formal development agreement with each individual staff auditor.
- C . Require each internal auditor to obtain the same professional certifications.
- D . Require training and developmental activities that are sponsored by The HA.
Which of the following would be an important aspect of an internal auditor’s role in fraud management?
- A . Utilizing analytical techniques to actively discover instances of potential fraud
- B . Conducting fraud based audits to ensure that fraud will be detected during engagements
- C . Implementing fraud prevention controls to minimize and mitigate the risk of fraud
- D . Reporting instances of fraud discovered during engagements to regulatory bodies
A newly hired internal auditor is most likely to need further education in the area of business acumen in which of the following situations?
- A . She was transferred from the managerial accounting department of the same organization.
- B . She was recruited from the internal audit activity of another organization that operates in a different industry.
- C . She was offered a permanent position after she had worked with the organization for two years in a temporary auditor-in-training position.
- D . She previously served on the organization’s external audit team and was recruited to the internal audit activity following the current year’s financial audit.
Which of the following actions does a competency assessment tool help the chief audit executive perform?
- A . Record that the internal audit activity’s completion of audit assignments has been met.
- B . Hire qualified and skilled internal auditors for the organization’s internal audit activity.
- C . Postpone audits where the internal team does not have the necessary skills or knowledge.
- D . Assess the knowledge and skills of the internal audit activity to identify any gaps.
Which of the following actions would be most effective to help an internal auditor determine how successful the organization has been in communicating the existence of its ethics hotline?
- A . Reviewing the number of anonymous hotline allegations against employee complaints.
- B . Surveying employees to determine whether they are aware of the hotline.
- C . Benchmarking the average time to investigate hotline complaints.
- D . Tracking the number of hotline allegations per total number of employees.
Consolidating the reporting of risks.
- A . 1 and 4.
- B . 2 and 4.
- C . 2, 3, and 4.
- D . 1, 2, and 3.
When a plant manager from within the organization is hired as a rotational internal auditor within the internal audit activity which area should he most likely be trained for immediately?
- A . Industry knowledge
- B . Project management
- C . Leadership skills
- D . Risk assessments
Which of the following is an example of corruption?
- A . Recognizing revenue up front rather than over a contract’s life to inflate revenue for the current period
- B . Requesting reimbursement for overstated travel and entertainment expense amount
- C . Misstating realized foreign currency transaction gains or losses
- D . Demanding payment from a vendor for decisions made in the vendor’s favor