IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 25.05.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 25.05.2025
Which of the following describes two duties that should not be performed by the same person?
- A . Posting cash receipts and cash payments to the general ledger.
- B . Posting bad debt write-offs and reconciling the accounts payable subsidiary ledger.
- C . Distributing payroll checks and approving sales returns for credit.
- D . Recording cash receipts and preparing bank reconciliations.
Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?
- A . Describe data analytics and the application of data analytics methods in internal auditing.
- B . Apply data analytics methods in internal auditing.
- C . Evaluate the use of data analytics in an internal audit.
- D . Understand the definition of data analytics only.
Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?
- A . Describe data analytics and the application of data analytics methods in internal auditing.
- B . Apply data analytics methods in internal auditing.
- C . Evaluate the use of data analytics in an internal audit.
- D . Understand the definition of data analytics only.
Which of the following scenarios demonstrates nonconformance with the Standards?
- A . An internal auditor failed to expand the engagement and include managements pReference when determining the scope of an upcoming assurance engagement.
- B . An internal audit activity lacks the skills need to perform a high-risk security engagement included on the annual audit plan.
- C . A chief audit executive fated to perform a risk assessment prior to preparing the audit plan
- D . An internal audit activity has existed for two years and has not undergone external quality assessment
Which of the following scenarios is a characterize of an organization with a highly effective ethical culture?
- A . An organization implements and communicates to staff a formal and comprehensive code of conduct, which is clear and understandable.
- B . An organization waives reference and background checks when hiring for certain sensitive positions in order to not violate potential employees‘ rights to privacy.
- C . An organization punishes senior management more harshly for ethics violations than it would for lower-level staff to send a message throughout the organization.
- D . An organization conducts surveys of employees, suppliers, and customers once every five years to determine the slate of the ethical climate in the organization.
Which of the following is a limitation of detective internal controls in fraud management?
- A . Implementation costs tend to be higher than the expected benefits.
- B . They tend to be easy for fraudsters to circumvent.
- C . They are not designed to improve efficiency of operations.
- D . They are not effective in preventing fraud.
According to IIA guidance, which of the following would be included in an internal audit charter to help establish the authority of the internal audit activity?
- A . Outline expectations for communicating the results of all aspects of the internal audit activity.
- B . Declare the internal audit activity’s accountability for safeguarding assets and confidentiality.
- C . Document the chief audit executive’s (CAE’s) reporting line
- D . Document agreement between the CAE and the individual to whom the CAE reports
Which of the following activities best demonstrates an internal auditor’s commitment to developing professional competencies?
- A . Requesting to be part of all engagements on the annual audit plan.
- B . Attending a series of locally offered training courses.
- C . Completing a skills assessment and development plan for targeted training needs,
- D . Attending a webinar on how to use data analytics
The internal audit activity is responsible for which of the following actions related to an organization’s internal controls?
- A . Mitigating risks affecting achievement of organizational objectives.
- B . Enabling opportunities affecting achievement of organizational objectives.
- C . Analyzing and advising regarding costs versus benefits of control activities,
- D . Attesting to fairness of financial statements.
A sales manager was recently bypassed for a promotion. He feels entitled to a higher salary and is angry that management does not recognize his contributions. To make up for this perceived injustice, he begins to record false expenses on his travel expense reports.
This scenario best illustrates which of the following fraud risk factors?
- A . Incentive.
- B . Rationalization.
- C . Pressure.
- D . Opportunity.