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
According to IIA guidance, which of the following is the most accurate statement regarding the internal audit charter?
- A . The IIA’s Code of Ethics must exist outside of the charter to maintain independence.
- B . The charter must be approved by both senior management and the board.
- C . The nature of consulting services does not need to be defined in the internal audit charter.
- D . The charter provides a framework for performing a broad range of value-added audit services.
Which of the following constitutes an example of a control designed to prevent an undesired activity from happening?
- A . Physical inventory counts.
- B . Reconciliation of accounts.
- C . Segregation of personnel duties.
- D . Confirmation of sales by third parties.
In which of the following ways can a chief audit executive demonstrate to the board that the internal audit activity collectively possesses all of the skills needed to complete its annual goals?
- A . Involve board members in hiring activities and request advice.
- B . Require all internal audit staff to complete the same training course on a general audit subject,
- C . Require senior auditors to obtain a professional certification.
- D . Provide a competency assessment of the internal audit staff.
According to IIA guidance, which of the following would the internal audit activity examine in order to evaluate the organization’s governance process for strategic and operational decisions?
- A . The risk assessment process including interviews with senior management.
- B . The organization’s mission and value statements, code of conduct, and whistleblowing policy
- C . Board meeting minutes the board policy manual, and past audit reports
- D . Staff compensation objective setting and the performance evaluation policy and process
According to IIA guidance, which of the following would the internal audit activity examine in order to evaluate the organization’s governance process for strategic and operational decisions?
- A . The risk assessment process including interviews with senior management.
- B . The organization’s mission and value statements, code of conduct, and whistleblowing policy
- C . Board meeting minutes the board policy manual, and past audit reports
- D . Staff compensation objective setting and the performance evaluation policy and process
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 internal control components has COSO identified as the most important?
- A . Information and communication
- B . Risk assessment
- C . Control activities
- D . Control environment
Who is responsible for setting the risk appetite?
- A . External auditors.
- B . Chief risk officer.
- C . Operations management.
- D . Board of directors.
An internal auditor is reviewing employee travel expenses from the previous six months for fraud.
Which of the following tests would best detect instances where personal travel has been claimed?
- A . Verifying whether claims have been properly authorized for payment
- B . Verifying whether claims are properly supported by invoices or other documents.
- C . Confirming that all claims are within the limits of the organization’s travel policy.
- D . Reconciling claims against business the requests that were approved by supervisors
Which of the following is the primary engagement responsibility of an entry-level internal auditor?
- A . Leadership.
- B . Documentation.
- C . Analysis.
- D . Reporting.