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Exam Code:	IIA-CIA-Part1
Exam Name:	Essentials of Internal Auditing
Certification Provider:	IIA
Free Question Number:	150
Version:	v2023-01-06
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# of Questions views:	22094
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Exam Question List: Question 1: The manager of the payroll department requested a review of ...; Question 2: Which of the following is true regarding the use of a formal...; Question 3: Which of the following statements is true regarding the inte...; Question 4: In an assurance engagement focused on the adequacy of organi...; Question 5: Which of the following is an example of an entity-level cont...; Question 6: Which of the following written documents typically offers th...; Question 7: Which of the following statements is the most appropriate fo...; Question 8: Which of the following statements is true regarding internal...; Question 9: According to ISO 31000, which of the following statements is...; Question 10: An internal auditor is finalizing an audit report on the eff...; Question 11: Which of the following processes does the board manage to en...; Question 12: Which of the following best describes a purpose for the inte...; Question 13: Due to the increased operational responsibility of the CEO t...; Question 14: Which competency is required of all staff internal auditors ...; Question 15: Which type of engagement requires that the client agrees wit...; Question 16: During an audit of company expenses, the internal auditor pe...; Question 17: A chief audit executive assigned an internal auditor to perf...; Question 18: Which of the following is a consulting service the internal ...; Question 19: According to MA guidance, which of the following is the most...; Question 20: In which of the following situations would the organizationa...; Question 21: Which of the following is an example of risk monitoring to e...; Question 22: According to the Standards, which of the following demonstra...; Question 23: Which of the following is most likely to be considered a con...; Question 24: According to IIA guidance, which of the following best descr...; Question 25: Which of the following statements relating to risk managemen...; Question 26: Which of the following actions should the internal audit act...; Question 27: In its five years of existence, an internal audit activity c...; Question 28: Which of the following is an advantage of using nongovernmen...; Question 29: During the audit of taxation processes in the organization i...; Question 30: To assure that the technical proficiency of internal auditor...; Question 31: Which of the following would the chief audit executive be re...; Question 32: Which of the following statements is true regarding corporat...; Question 33: Which of the following statements is most accurate with resp...; Question 34: Who is responsible for ensuring internal auditors' continuin...; Question 35: The internal audit activity was asked to conduct an investig...; Question 36: Which of the following is an example of a directive control?...; Question 37: Which of the following factors is most important for interna...; Question 38: Which of the following is an example of a risk reduction str...; Question 39: To achieve conformance with the Standards, the chief audit e...; Question 40: Which of the following is the best example of a risk appetit...; Question 41: An internal auditor performed a consulting engagement last y...; Question 42: According to IIA guidance, which of the following is true of...; Question 43: Which of the following statements is most likely to be true ...; Question 44: Which principle of the HA Code of Ethics focuses on continui...; Question 45: Which of the following statements best demonstrates applicat...; Question 46: According to IIA guidance, which of the following actions by...; Question 47: Which of the following documents would promote objectivity w...; Question 48: In which of the following audits would the internal auditors...; Question 49: According to NA guidance, which of the following is true reg...; Question 50: Which of the following statements best describes internal au...; Question 51: In which of the following scenarios would the chief audit ex...; Question 52: Which of the following statements is true regarding the inde...; Question 53: Which of the following best describes the Standards requirem...; Question 54: Which of the following skills is most important for an inter...; Question 55: An internal auditor was offered expensive tickets to a sport...; Question 56: Which of the following best describes the internal audit act...; Question 57: A chief audit executive (CAE) was asked by senior management...; Question 58: In a small organization, management is unable to achieve ade...; Question 59: A multinational organization has asked the internal audit ac...; Question 60: Which of the following is a true statement regarding control...; Question 61: The internal audit activity audited an organization's risk m...; Question 62: Which of the following is the best way for an internal audit...; Question 63: Which of the following would be considered an indicator that...; Question 64: Which of the following statements is true regarding control ...; Question 65: Which of the following statements is true regarding manageme...; Question 66: An internal audit of an organization's disbursement departme...; Question 67: Which of the following disclosures must the chief audit exec...; Question 68: According to IIA guidance, which of the following activities...; Question 69: Management has implemented a segregation-of-duties policy fo...; Question 70: An accounts payable clerk has recently transferred Into the ...; Question 71: If an internal auditor suspects fraud during an engagement w...; Question 72: Which of the following best describes a responsibility of th...; Question 73: The chief audit executive (CAE) has assigned an internal aud...; Question 74: Which of the following would be a red flag for potential iss...; Question 75: Which of the following internal control components has COSO ...; Question 76: An internal auditor is providing consulting services on an a...; Question 77: Which of the following statements is correct regarding discl...; Question 78: During a complex financial compliance engagement, a senior i...; Question 79: Which of the following would be considered a monitoring acti...; Question 80: Which of the following is the primary engagement responsibil...; Question 81: According to MA guidance, which of the following gives the i...; Question 82: An automobile manufacturer will become one of the first in t...; Question 83: Which of the following best describes the type of organizati...; Question 84: An organization's fraud policies and procedures dictate that...; Question 85: Which of the following statements is true with regard to ser...; Question 86: According to The IIA's Code of Ethics, which of the followin...; Question 87: Which of the following would be considered a violation of Th...; Question 88: Which of the following would be the best choice for a contin...; Question 89: An internal audit activity is using the auditing-by-element ...; Question 90: According to NA guidance, which of the following practices b...; Question 91: Applying ISO 31000, which of the following is part of the ex...; Question 92: According to IIA guidance, which of the following is the pri...; Question 93: Which of the following describes a primary responsibility fo...; Question 94: Which of the following best demonstrates conformance with th...; Question 95: In which of the following scenarios would it be appropriate ...; Question 96: As a result of a high-profile processing error, respective b...; Question 97: An organization's board recommends revising the internal aud...; Question 98: Which of the following must be in existence as a preconditio...; Question 99: According to NA guidance, which of the following actions by ...; Question 100: Which of the following is the best example of an ongoing ind...; Question 101: Which of the following is an example of a risk avoidance str...; Question 102: To encourage internal audit objectivity, which of the follow...; Question 103: Which of the following is the most appropriate way to ensure...; Question 104: During the closing meeting of a procurement audit, the busin...; Question 105: Which of the following is an example of an impairment to an ...; Question 106: Which of the following is true about a system of internal co...; Question 107: Which of the following situations undermines the independenc...; Question 108: A third-party provider's questionable labor practices have e...; Question 109: An internal auditor is assessing fraud risks and creating a ...; Question 110: Which of the following would be the most suitable internal c...; Question 111: An organization's operations management is aware of existing...; Question 112: According to MA guidance, which of the following best descri...; Question 113: At a conference, an interna! auditor presented a new compute...; Question 114: Which of the following scenarios best demonstrates the appli...; Question 115: The internal audit activity is undergoing a self-assessment ...; Question 116: Who is held responsible for oversight of the organization's ...; Question 117: At what point in time can an organization conclude that the ...; Question 118: An engagement supervisor noted that an internal auditor's pe...; Question 119: Operational management in the IT department has developed ke...; Question 120: While conducting an engagement in the procurement department...; Question 121: Which of the following should be implemented to promote inde...; Question 122: A newly appointed chief audit executive (CAE) started analyz...; Question 123: According to the Standards, which of the following is a requ...; Question 124: An internal audit activity includes in its audit reports the...; Question 125: According to NA guidance which of the following should be do...; Question 126: Management would like to self-assess the overall effectivene...; Question 127: In the COSO internal control framework, which of the followi...; Question 128: Which of the following statements would typically be include...; Question 129: An organization's senior management team is awarding substan...; Question 130: Which of the following statements best describes how the int...; Question 131: Which of the following is considered to be a threat to the i...; Question 132: An internal audit activity maintains a quality assurance and...; Question 133: According to IIA guidance, which of the following statements...; Question 134: An internal auditor has completed an assurance engagement Wh...; Question 135: Which of the following types of policies best helps promote ...; Question 136: Which of the following situations presents the lowest risk o...; Question 137: The internal audit activity is performing an assessment of a...; Question 138: Which of the following is most accurate concerning corporate...; Question 139: Which of the following activities best demonstrates an inter...; Question 140: Which of the following scenarios would most significantly re...; Question 141: Which of the following would be considered advanced expertis...; Question 142: During an assurance engagement, an internal auditor uses ben...; Question 143: Which of the following statements best describes the differe...; Question 144: Which of the following best demonstrates the authority of th...; Question 145: According to IIA guidance, which of the following actions is...; Question 146: According to MA guidance, which of the following statements ...; Question 147: Which of the following is true for consulting engagements'?...; Question 148: A newly hired internal auditor is performing an engagement t...; Question 149: Which of the following statements is true regarding control ...; Question 150: An internal auditor observed that sales staff are able to mo...