IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 24.04.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 24.04.2025
During an assurance engagement, an internal auditor identified that a developer of the organization’s enterprise resource planning (ERP) system had intentionally modified the production code to commit a fraudulent transaction.
Which control activity should be implemented to prevent such issues in the future?
- A . Segregate duties between code development and migrating changes into production.
- B . Conduct fraud training for the IT team responsible for the ERP system.
- C . Penalize the developer who committed the fraud by terminating employment.
- D . Restrict developers‘ access to the ERP system’s test environment.
During an assurance engagement, an internal auditor identified that a developer of the organization’s enterprise resource planning (ERP) system had intentionally modified the production code to commit a fraudulent transaction.
Which control activity should be implemented to prevent such issues in the future?
- A . Segregate duties between code development and migrating changes into production.
- B . Conduct fraud training for the IT team responsible for the ERP system.
- C . Penalize the developer who committed the fraud by terminating employment.
- D . Restrict developers‘ access to the ERP system’s test environment.
According to IIA guidance, which of the following is true of the internal audit activity’s quality assurance and improvement program?
1 Monitoring the internal audit activity’s performance must be ongoing
2 All aspects of the internal audit activity should be evaluated
3 The requirement for external assessments can be satisfied through self-assessments that are validated by an independent external party
4 The review of assurance services should be the primary focus
- A . 1 and 2 only
- B . 2 and 3 only
- C . 1, 2 and 3
- D . 1 3 and 4
Which of the following best demonstrates conformance with the Standards relating to continuing professional development of internal auditors?
- A . Regulatory approval from an accrediting agency.
- B . Self-assessments against a competency framework.
- C . Approval and signoff from the board of directors.
- D . A review by external auditors on an annual basis
The chief audit executive of an organization assigns audit resources to undertake a consulting
engagement requested by senior management the previous year, and a scheduled assurance audit of the procurement process.
Which of the following appropriately differentiates the two engagements?
- A . The details of assurance services are expected to be included in the risk-based audit plan; this is not the case for consulting services.
- B . The objectivity of assurance services is impaired when undertaken by internal auditors who have had recent prior responsibility in the area under review; this is not the case for consulting services
- C . The performance of assurance services may be outsourced for competency gaps: this is not the case for consulting services.
- D . The results of assurance services are required to be monitored; this is not the case for consulting services
According to The IIA’s Code of Ethics, which of the following statements is true?
- A . When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
- B . When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
- C . When an internal auditor disagrees with the treatment received by workers in the organization’s foreign subsidiary and alters the audit program to highlight the issue, the fails to demonstrate objectivity.
- D . When an internal auditor continues with an audit engagement, despite the audit client’s claims that the work performed is unnecessary and redundant, he fails to demonstrate competency.
An internal auditor is reviewing the results of an employee survey at a mining company.
Which of the following would alert the auditor to a potential ethics issue?
- A . Women account for 20% of the total number of employees in the company.
- B . Thirty percent of employees feel confident in raising concerns without a fear of retaliation.
- C . Most employees believe that transparent and fair decision-making forms the basis of business ethics.
- D . Employees with longer work experience believe that they deserve more privileges than new hires.
An internal auditor is reviewing the results of an employee survey at a mining company.
Which of the following would alert the auditor to a potential ethics issue?
- A . Women account for 20% of the total number of employees in the company.
- B . Thirty percent of employees feel confident in raising concerns without a fear of retaliation.
- C . Most employees believe that transparent and fair decision-making forms the basis of business ethics.
- D . Employees with longer work experience believe that they deserve more privileges than new hires.
At what point in time can an organization conclude that the established organizational governance framework was correctly implemented?
- A . When the internal auditor conducts observations and fieldwork.
- B . When management completes the risk assessment.
- C . When the internal auditor evaluation shows its soundness.
- D . When the organization’s goals and objectives are met.
Trchiet audit executive (CAE) of large organization is preparing job descriptions to hire five new general internal audit staff, two new IT auditors and a senior auditer how is the CAE likely to describe IT requirements for me general internal audit statt positions?
- A . The candidate must be able to apply data analytics tolls methodologies
- B . The candidate must be able to evaluate IT governance and cybersecurity frameworks.
- C . The candidate must be able to understand IT-elated risk and general controls
- D . The candidate must be able to execute web servers, applications, and databases testing procedures.