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
Question #321
An internal auditor performed a consulting engagement last year which included assisting with management’s design of controls over the procurement function.
How should the chief audit executive plan an assurance engagement on the adequacy of the internal control system in the procurement function in the current year?
- A . Assign the engagement to another internal auditor on staff
- B . Outsource the engagement to ensure independence
- C . Harness the auditor’s knowledge of the procurement function by assigning the engagement to the same internal auditor
- D . Postpone the engagement to the following year to ensure enough time has passed since the controls were designed
Question #322
Which of the following statements is true regarding organizational independence of the internal audit activity (IAA)?
- A . Reporting to a higher level within the organization reduces the potential scope of engagements that can be undertaken by the IAA.
- B . The benefit of the IAA’s organizational independence is realized primarily via reduced costs for the external auditor.
- C . Independence is impaired when the scope of the IAA is subject to changes required by senior management.
- D . Inadequate organizational independence can result in the chief audit executive being able to fire staff without consulting the audit committee.
Question #323
Considering the concepts of organization wide risk management and the system of internal controls, the internal audit activity as a whole can be considered which of the following types of control?
- A . Transaction-level control.
- B . Management-oversight control.
- C . Governance control.
- D . Process-level control.
Question #324
Which of the following statements is true regarding an organization’s code of ethics?
- A . It should be written with primary consideration given to using a rule-based approach.
- B . It should be of two variations: one applicable internally and one applicable for third parties.
- C . Its operational effectiveness cannot be tested using traditional audit and rating systems such as maturity models.
- D . It should require an annual attestation of compliance with the code of conduct by all employees.