Free Preparation Discussions
MENU
IIA-CIA-Part1 Exam Questions
- Topic 1: Develop preliminary conclusions regarding controls/ Recognize the importance of organizational independence
- Topic 2: Recognize and mitigate impairments to independence and objectivity/ Process Mapping, Including Flowcharting
- Topic 3: Determine if the required knowledge, skills, and competencies are available/ Maintain independence and objectivity
- Topic 4: Monitor the effectiveness of the quality assurance and improvement program/ Understand organizational independence
- Topic 5: Enhance individual competency through continuing professional development/ Abide by and promote compliance with The IIA Code of Ethics
- Topic 6: Conduct interviews as part of a preliminary survey of the engagement area/ Establish policies to promote objectivity
- Topic 7: Develop and implement an organization-wide risk and control framework/ Understand the knowledge, skills, and competencies that an internal auditor needs to possess
- Topic 8: Promote quality assurance and improvement of the internal audit activity/ Develop and/or procure necessary knowledge, skills and competencies collectively
- Topic 9: Internal Control Framework Characteristics and Use/ Define purpose, authority, and responsibility of the internal audit activity
- Topic 10: Determine if the internal audit activity is properly aligned to achieve organizational independence/ Promote continuing professional development
Free IIA IIA-CIA-Part1 Exam Actual Questions
Note: Premium Questions for IIA-CIA-Part1 were last updated On Jan. 24, 2025 (see below)
Which of the following circumstances would most likely be considered a potential red flag for fraud by the internal audit activity?
An increase in nonroutine journal entries is a classic red flag for potential fraud, as such entries may be used to adjust financials inappropriately. IIA guidance identifies unusual patterns in financial transactions as significant indicators of potential fraud risks.
The level of authority for the internal audit activity is granted by which of the following?
The internal audit charter formally grants the internal audit activity its authority, as per IIA standards. It outlines the audit function's scope, responsibilities, and independence within the organization.
According to IIA guidance, which of the following is an appropriate role for the internal audit activity?
The IIA's guidelines suggest that internal audit may provide support by coaching management on risk responses, but it should not take on management's responsibilities, such as implementing risk responses or setting the risk appetite, as this would impair objectivity.
During a payroll audit, a staff internal auditor suspects that signatures on some of the documents being sampled for examination are not authentic. Which of the following actions should the auditor take before proceeding with the examination?
The best course of action is for the internal auditor to consult with the chief audit executive (CAE) regarding the suspicious documents. This step aligns with IIA standards, which advise consulting senior audit leaders in cases of potential fraud to ensure proper investigation and avoid alerting those who might be involved.
According to the IIA Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?
- Select Question Types you want
- Set your Desired Pass Percentage
- Allocate Time (Hours : Minutes)
- Create Multiple Practice tests with Limited Questions
- Customer Support
Shenika
1 days agoIluminada
3 days agoGerri
18 days agoVicente
25 days agoMatthew
1 months agoAnnmarie
1 months agoCiara
2 months agoEladia
2 months agoJulio
2 months agoJaclyn
2 months agoAlberto
2 months agoJanet
3 months agoGoldie
3 months agoJessenia
3 months agoMayra
3 months agoTalia
3 months agoFrederick
4 months agoMelynda
4 months agoArminda
4 months agoMerrilee
4 months agoCatherin
4 months agoEdna
5 months agoIraida
5 months agoLonna
6 months agoErnie
7 months agoJolanda
7 months agoAndra
7 months agoAnnamae
9 months ago