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
Which of the following would be the most effective in helping to detect fraud?
- A . Code of conduct.
- B . Exit interviews.
- C . Fraud awareness training
- D . Employee promotion policy.
Which of the following is ultimately responsible for the continuing professional development of internal audit activity staff?
- A . Individual internal auditors.
- B . Chief audit executive.
- C . Board of directors.
- D . CEO.
Which of the following is an example of a detective control?
- A . Automatic shut-off valve.
- B . Auto-correct software functionality.
- C . Confirmation with suppliers and vendors.
- D . Safety instructions.
Which of the following is an example of a detective control?
- A . Automatic shut-off valve.
- B . Auto-correct software functionality.
- C . Confirmation with suppliers and vendors.
- D . Safety instructions.
An organization’s board has approved an expansion plan into a new market. The board acknowledged that if the expansion is not successful, the organization would encounter large monetary losses consisting of legal fees, research and development costs, rent expenses, and labor fees.
Which of the following has the board approved?
- A . The risk response.
- B . The risk tolerance.
- C . The residual risk.
- D . The inherent risk.
In the COSO internal control framework, which of the following components serves as the foundation for the other components?
- A . Control activities.
- B . Control environment.
- C . Risk assessment.
- D . Monitoring
According to NA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the internal audit activity?
- A . CAE reviews and approves the annual audit plan,
- B . CAE meets privately with the CEO at least annually.
- C . CAE meets privately with the board at least annually,
- D . CAE reports to the board regarding audit staff performance evaluation and compensation.
Which of the following would be considered a violation of The HAfs mandatory guidance on independence?
- A . The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
- B . The board seeks senior management’s recommendation before approving the annual salary adjustment of the CAE.
- C . The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity,
- D . The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline
Which of the following is a legitimate role for the internal audit activity in the organization’s risk management process‘?
- A . Championing the establishment of a risk management framework
- B . Creating and implementing new risk management processes
- C . Maintaining sole responsibility for risk management within the organization
- D . Setting the risk appetite of the organization
Which of the following should be implemented to promote independence of the internal audit activity?
- A . Internal auditors do not review an area where they previously worked
- B . The internal audit charter is reviewed and updated annually
- C . The chief audit executive reports functionally to the board
- D . Management does not influence the consulting services provided by the internal audit activity