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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 Questions views:17020
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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...