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
A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities.
According to IIA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?
- A . Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees
- B . Review the investigation and implement any improvements to the process.
- C . Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
- D . Determine why the fraud was not detected earlier and design controls to strengthen early detection.
A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities.
According to IIA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?
- A . Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees
- B . Review the investigation and implement any improvements to the process.
- C . Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
- D . Determine why the fraud was not detected earlier and design controls to strengthen early detection.
A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities.
According to IIA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?
- A . Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees
- B . Review the investigation and implement any improvements to the process.
- C . Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
- D . Determine why the fraud was not detected earlier and design controls to strengthen early detection.
Which of the following best demonstrates organizational independence of the internal audit activity?
- A . The chief audit executive (CAE) reports functionally to the CEO.
- B . The CAE’s compensation is approved by the chief financial officer.
- C . The CAE’s appointment Is determined by the CEO
- D . The CAE reports administratively to the chief operating officer.
Which of the following describes a responsibility of operating management in an organization’s corporate social responsibility (CSR) efforts?
- A . Responsible for implementing CSR principles and overseeing of CSR performance.
- B . Responsible for performing periodic internal self-verifications of reported CSR results.
- C . Responsible for performing analysis and comparison of CSR reports and performance.
- D . Responsible for ongoing CSR reporting and accomplishing of performance targets.
Which of the following statements is the most appropriate for a chief audit executive to include in the internal audit policy manual in order to promote objectivity?
- A . Internal auditors may conduct a financial effectiveness engagement in a business unit at any point after being transferred from that area.
- B . Internal auditors may conclude that a business unit’s current control environment is adequate and effective if the review of the prior year’s workpapers and audit report supports that conclusion.
- C . Internal auditors may conduct an engagement in a business unit at any point after providing a training workshop in that area.
- D . Internal auditors should limit the scope of an engagement if they become aware of a potential
impairment of their objectivity in order to reduce the potential impact of the impairment on the engagement results.
Which of the following is a true statement regarding whistleblowing?
- A . Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.
- B . Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior
- C . Whistleblowers are current or former employees who are disgruntled and looking to retaliate.
- D . Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations
A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annual snowfall for the coming winter.
Which of the following best describes this type of risk?
- A . Residual.
- B . Net.
- C . Inherent.
- D . Accepted.
Internal audit is performing an engagement to determine whether there were indications of questionable bidding on a city s infrastructure project. As part of the engagement the internal audit activity became aware that certain firms tend to receive the contracts for large city projects.
How should the internal audit activity proceed with the engagement and identify questionable bidding practices?
- A . Obtain the city s vendor listing to determine whether there was an adequate number of firms available to solicit bids for protects
- B . Obtain at of the city s financial records to identify any firms that received payments for contracted goods and services.
- C . Obtain the city’s contracting files to determine whether the city demonstrated efforts to solicit bids from various interested firms.
- D . Obtain the city’s official public meeting minutes to determine whether there were concerns about the contracting practices
Nearing the completion of fieldwork, an internal auditor shared the draft report findings with management prior to the closing meeting. During the closing meeting, management expressed dissatisfaction in that they were not familiar with some of the findings. Management also noted that some aspects of the report seemed confusing.
Which of the following competencies appears to have been lacking in this scenario?
- A . Communication.
- B . Business acumen.
- C . Persuasion.
- D . Critical thinking.