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Exam Code:	IIA-CIA-Part1
Exam Name:	Essentials of Internal Auditing
Certification Provider:	IIA
Free Question Number:	114
Version:	v2022-03-01
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# of views:	1034
# of Questions views:	24738
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Exam Question List: Question 1: Which of the following is not one of the 10 core competencie...; Question 2: The primary reason that a chief audit executive (CAE) review...; Question 3: In a manufacturing company, which department would be the in...; Question 4: If an engagement client disputes that a specific action or p...; Question 5: Which of the following is a component of the internal audit ...; Question 6: The primary reason that a bank would maintain a separate com...; Question 7: In order to be organizationally independent, the chief audit...; Question 8: Which type of objectives can best be described as broad goal...; Question 9: An internal auditor audited a department store's cash functi...; Question 10: Which of the following is the best example of a strategic ob...; Question 11: An internal auditor prepared a workpaper that consisted of a...; Question 12: Which of the following should be the primary objective of an...; Question 13: An internal audit charter should do which of the following?...; Question 14: According to IIA guidance, which of the following statements...; Question 15: Sometimes, internal audit staff may partner with operating m...; Question 16: The chief audit executive for an organization has just compl...; Question 17: During an account receivables audit, an internal auditor fou...; Question 18: The chief audit executive should periodically report the int...; Question 19: Company A has a formal comprehensive corporate code of ethic...; Question 20: Which of the following best describes how the increased use ...; Question 21: Which of the following would be the least desirable criteria...; Question 22: An internal auditor plans to use an analytical review to ver...; Question 23: Suspecting fraud, the chief financial officer (CFO) asked th...; Question 24: What type of risk management strategy is being employed when...; Question 25: Which of the following statements describes a control weakne...; Question 26: New credit policies have been implemented in an automated or...; Question 27: Which of the following corporate travel policies is least li...; Question 28: According to the Standards, which of the following is not a ...; Question 29: In order to effectively handle conflict between audit team m...; Question 30: A snow removal company is conducting a scenario planning exe...; Question 31: When a risk assessment process has been used to construct an...; Question 32: Which of the following is not a standard technique that the ...; Question 33: When internal auditors perform consulting services that add ...; Question 34: According to the International Professional Practices Framew...; Question 35: An organization's chief audit executive (CAE) has been asked...; Question 36: A member of the IT department transfers to the internal audi...; Question 37: Why are preventative controls generally preferred to detecti...; Question 38: An internal auditor is reviewing employee travel data to ide...; Question 39: Which of the following elements should an auditor recommend ...; Question 40: An organization has developed a model to determine the most ...; Question 41: An internal auditor is testing whether payments to outside c...; Question 42: Overall audit efficiency is enhanced between the internal an...; Question 43: Two individuals are being considered for an audit team that ...; Question 44: Which of the following is accomplished by the internal audit...; Question 45: In addition to data protection, which of the following is a ...; Question 46: Which of the following is an example of a risk management av...; Question 47: According to IIA guidance, which of the following describes ...; Question 48: Noncompliance with which of the following would cause a cont...; Question 49: After being terminated due to downsizing, an internal audito...; Question 50: According to The MA Global Internal Audit Competency Framewo...; Question 51: During an interview with a data-entry clerk in the human res...; Question 52: A daily log of treasury dealers who exceeded their authorize...; Question 53: When developing the annual audit plan and reviewing risk ass...; Question 54: Which of the following is the best method for testing the ac...; Question 55: An internal audit charter should do which of the following?...; Question 56: When an internal auditor applies due professional care to pe...; Question 57: During an audit of financial contracts, an auditor learns th...; Question 58: Which of the following would not be a factor for senior mana...; Question 59: The manager for an organization's accounts payable departmen...; Question 60: In developing an appropriate work program for an audit engag...; Question 61: Which of the following lists these audit steps in the correc...; Question 62: A company has entered into a $20,000,000 fixed-price contrac...; Question 63: Which of the following represents the most effective governa...; Question 64: According to IIA guidance, which of the following external g...; Question 65: Which of the following should be the first step that an inte...; Question 66: An employee is more likely to commit fraud if which of the f...; Question 67: Auditors 1, 2, and 3 work out of various offices. Each must ...; Question 68: To identify those components of a telecommunications system ...; Question 69: An internal auditor is reviewing the accounts receivable whe...; Question 70: Which of the following would be the least desirable criteria...; Question 71: An organization has developed a model to determine the most ...; Question 72: Which of the following factors should be considered when det...; Question 73: Regarding an organization's decision to retain an external a...; Question 74: Which of the following would be the best example of a monito...; Question 75: A chief audit executive (CAE) reports functionally to the CE...; Question 76: An internal auditor is conducting an engagement in the accou...; Question 77: According to IIA guidance, which of the following statements...; Question 78: Which of the following is characteristic of embezzlement?...; Question 79: A chief audit executive (CAE) is reviewing the internal audi...; Question 80: To enhance the independence of both the internal and externa...; Question 81: A receiving department receives copies of purchase orders fo...; Question 82: After completing a net present value (NPV) calculation on a ...; Question 83: During a review of a division's operations, an internal audi...; Question 84: An internal auditor must determine which components of an or...; Question 85: An organization's accounts payable function improved its int...; Question 86: The first stage in the development of a crisis management pr...; Question 87: When a risk assessment process has been used to construct an...; Question 88: An internal auditor is assigned to conduct an audit of secur...; Question 89: During an audit of financial contracts, an auditor learns th...; Question 90: Which of the following lists the audit activities in the ord...; Question 91: Which of the following activities would be most likely to im...; Question 92: Management would like to self-assess the overall effectivene...; Question 93: Which of the following statements, if true, could justify an...; Question 94: Which of the following is the most appropriate outcome measu...; Question 95: Which of the following is not an appropriate type of coordin...; Question 96: According to the COSO framework, which of the following is n...; Question 97: An organization has implemented a software system that requi...; Question 98: A manufacturer uses a materials requirements planning (MRP) ...; Question 99: The internal audit staff lacks the expertise to perform a sp...; Question 100: An internal audit manager of a furniture manufacturing organ...; Question 101: An internal auditor obtains spreadsheets created by the fina...; Question 102: Which of the following statements accurately describes the r...; Question 103: After several years in the engineering department, an engine...; Question 104: The results of an internal audit activity's (IAA) quality as...; Question 105: This chief audit executive (CAE) engaged an internal auditor...; Question 106: Line management of a manufacturing operation requests an ope...; Question 107: Some of an organization's payroll transactions were batch po...; Question 108: Which of the following might alert an internal auditor to th...; Question 109: A small not-for-profit organization with limited resources i...; Question 110: Two individuals are being considered for an audit team that ...; Question 111: An internal auditor obtains spreadsheets created by the fina...; Question 112: Which of the following is the most appropriate outcome measu...; Question 113: According to IIA guidance, which of the following is not a r...; Question 114: Which of the following does not need to be defined in the in...

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