IIA IIA-CIA-Part1 Übungsprüfungen
Zuletzt aktualisiert am 26.04.2025- Prüfungscode: IIA-CIA-Part1
- Prüfungsname: CIA Exam Part One: Essentials of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 26.04.2025
While preparing the audit plan for an automobile manufacturing company, the chief audit executive (CAE) noted that the company’s engineering department received a high risk ranking. However, the internal audit activity is understaffed, and current staff do not possess the necessary skills to adequately assess the effectiveness of the engineering department.
What is the most appropriate course of action for the CAE to take?
- A . Include the engineering department on the audit plan, use the available internal audit resources to conduct the review, and exclude procedures that cannot be adequately assessed.
- B . Advise management to accept the assessed risk until the internal auditors are able to review the area adequately.
- C . Recruit internal auditors with the required competencies and wait until they are employed before including this audit on the internal audit plan.
- D . Proceed with a review of the engineering department but supplement the internal audit team with nonauditors from an external engineering company who have the required skills to assist
Which of the following Code of Ethics principles specifically requires internal auditors to disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review?
- A . Confidentiality.
- B . Transparency.
- C . Integrity.
- D . Objectivity.
Which of the following skills is critical for assessing corporate social responsibility through a self-assessment?
- A . Assessment skills
- B . Assurance skills
- C . Interviewing skills
- D . Facilitation skills
The chief audit executive (CAE) decided to conduct a self-assessment with independent validation.
Which of the following is the most likely reason the CAE selected this course of action?
- A . The audit committee requested the self assessment for quality assurance purposes
- B . The staff auditors have the necessary knowledge and experience to conduct the review
- C . The internal audit activity is relatively small in size and is due for an external assessment
- D . The internal audit activity is due for a self-assessment which is specifically required at least once every five years
According to IIA guidance, which of the following is required of an internal audit activity?
- A . The internal audit activity should refrain from conducting an assurance engagement for which it lacks the necessary competencies or skills
- B . The chief audit executive must decline a consulting engagement or obtain competent advice and assistance if internal auditors lack the necessary competencies or skills
- C . The audit committee should ensure that the internal audit activity continuously improves its knowledge and skills in order to fulfill its responsibilities
- D . In today’s business climate which is dominated by technology and big data, it is imperative that each staff internal auditor has detailed knowledge about IT risks and technology-based audit techniques
Prior to commencing a financial compliance engagement, the engagement supervisor reads the business plan for the finance department and meets informally with the director to learn more about any key issues.
Which of the following competencies is the engagement supervisor demonstrating?
- A . The ability to inspire trust
- B . The ability to communicate effectively
- C . The ability to display courage
- D . The ability to understand the needs of stakeholders
Which of the following best describes the Standards requirement for collective proficiency of the internal audit activity?
- A . The internal audit activity must have auditors on staff who collectively possess all of the competencies required to fulfill the internal audit plan,
- B . All internal auditors on staff should possess the knowledge, skills, and competencies needed to perform any assurance engagement on the audit plan.
- C . The internal audit activity must possess or obtain the competencies needed to carry out their professional responsibilities, including providing relevant advice and recommendations.
- D . Internal auditors collectively are responsible for ensuring that the internal audit activity has the competencies required to fulfill the internal audit plan.
Which of the following drivers of fraud is directly controllable by an organization?
- A . Pressure
- B . Rationalization
- C . Opportunity
- D . Incentive
Which of the following drivers of fraud is directly controllable by an organization?
- A . Pressure
- B . Rationalization
- C . Opportunity
- D . Incentive
Which of the following is most likely to impair the internal audit activity’s independence?
- A . Undertaking audit work in an area where internal auditors lack the necessary skills.
- B . Establishing an internal audit activity without documented policies and procedures.
- C . Assigning compliance responsibilities to the chief audit executive.
- D . Concluding that an internal control is effective without first obtaining evidence