IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 24.05.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 24.05.2025
Which level of corporate social responsibility does whistleblowing in companies primarily support?
- A . Ethical responsibility.
- B . Economic responsibility.
- C . Legal responsibility.
- D . Discretionary responsibility.
Which level of corporate social responsibility does whistleblowing in companies primarily support?
- A . Ethical responsibility.
- B . Economic responsibility.
- C . Legal responsibility.
- D . Discretionary responsibility.
Which of the following would best preserve the organizational independence of the internal audit activity?
- A . The internal audit charter is approved by the chief audit executive (CAE).
- B . The CAE reports functionally to the CEO.
- C . The CAE’s internal audit plan is endorsed by the board.
- D . The chief financial officer determines the appointment of the CAE.
A significant number of employees expressed concerns of a hostile work environment within a large manufacturing plant, which is in contrast to the organization’s stated culture of tolerance and open communication.
Which of the following approaches would be most effective for an internal auditor to assess whether the organization supports a culture of tolerance and open communication?
- A . Assess plant employees‘ social media activity for specific messages related to tolerance and open communication
- B . Compare plant employees’ compensation and benefits with those at similar sized organizations that have a stated culture of tolerance and open communication.
- C . Evaluate organization policies and procedures for Reference related to encouraging tolerance and open communication.
- D . Conduct a meeting with all plant employees and management to discuss tolerance and open communication
An engagement supervisor noted that an internal auditor’s personal relationship with a process owner resulted in the auditor providing a favorable and partial assessment during an audit within that process owner’s area.
According to MA guidance, which of the following should be used to manage this impairment?
- A . An internal audit charter.
- B . An employee disciplinary policy.
- C . A functional audit committee.
- D . A functional reporting placement.
According to MA guidance, which of the following best describes how often the chief audit executive should review the quality assurance and improvement program of the internal audit activity?
- A . Whenever the business objectives of the organization change
- B . Just prior to an external assessment of the internal audit activity
- C . At the completion of each engagement.
- D . Progressively on a day-to-day basis
Which of the following would decrease or be reduced if an organization establishes and implements excessive internal controls?
- A . Production cycle time.
- B . Activities that add no value.
- C . Staff productivity.
- D . Complexity of operations.
Which of the following is an example of computer forensic auditing?
- A . Testing compliance with policies that define acceptable computer use.
- B . Assessing controls over allocation of IT assets in a specific location.
- C . Recovering deleted communications and emails.
- D . Logging targeted cybersecurity events on the organization’s network.
Outsourcing a business activity is considered which of the following risk management techniques?
- A . Sharing a risk.
- B . Avoiding a risk.
- C . Reducing a risk.
- D . Mitigating a risk
It is important for the chief audit executive to consider the level of competence of the internal audit staff because their competence influences which of the following?
- A . The cost-benefit relationship of planned audits.
- B . Proficiency needed to carry out engagements.
- C . Achievement of the objectives of internal control.
- D . Quantity of the audits performed.