IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 25.10.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 25.10.2025
Which of the following scenarios would most significantly restrict the areas where internal audit could perform assurance services?
- A . Regulators mandate specific audit engagements to be included in the audit plan.
- B . The internal audit activity reports functionally to the chief financial officer
- C . The internal audit activity reports administratively to the CEO and functionally to the audit committee.
- D . The internal audit activity reports administratively to the chief financial officer.
Which of the following best describes organizational governance processes?
- A . Processes employed by internal and external assurance providers to authorize, direct, and provide oversight to management to better enable the meeting of organizational objectives
- B . Processes employed by the board of directors to authorize and provide guidance and oversight to management to promote the achievement of organizational objectives.
- C . Processes employed by the board of directors and senior management to mitigate risks to acceptable levels.
- D . Processes employed by risk owners to mitigate risks to acceptable levels within the organization’s risk appetite
Which of the following situations is most likely to threaten the independence of the internal audit activity?
- A . The chief audit executive reports functionally to the board and administratively to the CEO.
- B . The annual budget for the internal audit activity is approved by the chief financial officer.
- C . The internal audit activity is completely outsourced to an external service provider.
- D . The internal audit manager provides consulting services to the procurement department, where she worked during the prior year.
Which of the following actions should the organization’s governing body perform to provide the most effective governance over the organization’s culture?
- A . Coordinate control activities.
- B . Provide direction.
- C . Design key controls.
- D . Deliver assurance.
Which of the following is the primary benefit of establishing a formal training program for the internal audit activity?
- A . It is useful to reinforce the independence of the internal audit activity.
- B . It is useful to guide internal auditors as they perform specific engagements.
- C . It is useful to maintain the skills and competencies of internal audit staff.
- D . It is useful to measure the effectiveness and maturity of the internal audit activity.
Which of the following would be the most suitable internal control framework for an organization to adopt?
- A . A framework that specifies common best practices for an organization to evaluate and benchmark.
- B . A framework that specifies correct and incorrect business methodologies.
- C . A framework with precise specifications for how controls and processes should be employed.
- D . A framework that offers step-by-step guidance for remedial action for all organization types.
A newly hired internal auditor is performing an engagement that requires significant IT expertise that he does not possess.
If the auditor does not alert the chief audit executive about his lack of expertise and decides to perform the engagement anyhow, which principle of the IIA’s Code of Ethics would he violate?
- A . Due professional care.
- B . Competency.
- C . Effective communication
- D . Professionalism
Which of the following actions by an organization’s board would potentially impair the internal audit activity’s independence?
- A . Approving the appointment and compensation package of the chief audit executive (CAE).
- B . Requiring that reports from the CAE are reviewed and approved first by senior management.
- C . Approving the internal audit activity’s resources and audit plans annually.
- D . Asking senior management and the CAE about the scope of the annual internal audit plan.
For a high-risk observation, which is the best approach to follow when management takes an aggressive, uncompromising position in opposition to the internal audit activity?
- A . The parties should work together to develop a mutually beneficial solution.
- B . The internal audit activity should share the observation with other business units to get their opinions.
- C . The internal audit activity should discuss with senior management, and if still not resolved, discuss with the board.
- D . The internal audit activity should accommodate management’s position, since the relationship is more important than the fight.
According to the 11A Code of Ethics, which of the following is required with regard to communicating results?
- A . The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization.
- B . The internal auditor should disclose all material information obtained by the date of the final engagement communication.
- C . The internal auditor should obtain all material information within the established time and budget parameters.
- D . The internal auditor should reveal material facts that could potentially distort the reporting of activities under review.