Latest updated IIA IIA-CIA-PART1 exam practice questions and exam preparation methods
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- IIA IIA-CIA-PART1 exam tips
- IIA IIA-CIA-PART1 exam details
- IIA IIA-CIA-PART1 exam dumps (pdf + vce)
- Free sharing of IIA IIA-CIA-PART1 practice test questions
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Latest update IIA IIA-CIA-PART1 exam tips
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IIA IIA-CIA-PART1 exam details
- Vendor: IIA
- Exam Code: IIA-CIA-PART1
- Exam Name: Certified Internal Auditor – Part 1, The Internal Audit Activity’s Role in Governance, Risk, and Control
- Certification: Certified Internal
- Total Questions: 566 Q&A
- Exam Language: English
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Free sharing of IIA IIA-CIA-PART1 exam practice questions (1-5)
QUESTION 1
The first stage in the development of a crisis management program is to:
A. Formulate contingency plans.
B. Conduct a risk analysis.
C. Create a crisis management team.
D. Practice the response to a crisis.
Correct Answer: B
QUESTION 2
An internal auditor is assessing the risk of employees falsifying reimbursement requests for business- related meals or
travel. Which of the following procedures would the internal auditor most likely perform first?
A. Review the supplemental documentation provided for a sample of reimbursement requests.
B. Interview the payroll/accounting supervisor to determine what controls exist to prevent fraud.
C. Determine whether or not the payroll/accounting department has been subject to regular review.
D. Establish a flowchart of the payroll/accounting functions that include any controls currently in place.
Correct Answer: D
QUESTION 3
Management has asked the chief audit executive (CAE) to provide assurance on the organization\\’s automated control
system related to financial data. The current audit staff does not have the expertise needed to conduct this type of
engagement. Which of the following would be the best response by the CAE?
A. Accept the assignment and use control self-assessment to complete the project.
B. Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement
with due professional care.
C. Accept the assignment and use an external provider with the necessary knowledge and skills to perform the
engagement.
D. Accept the assignment if the engagement is included in the current audit plan, but inform senior management that the
current audit staff does not have the knowledge and skills required.
Correct Answer: C
QUESTION 4
According to the International Professional Practices Framework, internal auditors should possess which of the following
competencies?
I. Proficiency in applying internal auditing standards, procedures, and techniques.
II. Proficiency in accounting principles and techniques.
III. An understanding of management principles.
IV.
An understanding of the fundamentals of economics, commercial law, taxation, finance, and quantitative methods.
A.
I only
B.
II only
C.
I and III only
D.
I, III, and IV only
Correct Answer: D
QUESTION 5
When reviewing management reports to the board of directors, the internal audit activity should:
A. Evaluate the process used to prepare the management reports.
B. Maintain supporting documentation for the management reports.
C. Tie all financial numbers in the reports to the general ledger.
D. Compare to prior-period reports for consistency.
Correct Answer: A
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