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Exam Code:	IIA-CIA-Part1
Exam Name:	Essentials of Internal Auditing
Certification Provider:	IIA
Free Question Number:	179
Version:	v2023-01-31
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Exam Question List: Question 1: Which of the following types of policies best helps promote ...; Question 2: Which of the following situations undermines the independenc...; Question 3: The management team of an agricultural organization has prio...; Question 4: According to MA guidance, which of the following best demons...; Question 5: Which of the following would be considered an impairment to ...; Question 6: With regard to organizational governance assurance, which of...; Question 7: An organization's fraud policies and procedures dictate that...; Question 8: Which of the following activities should the chief audit exe...; Question 9: The chief audit executive of a large national retailer is re...; Question 10: Which of the following should a general internal auditor be ...; Question 11: According to IIA guidance, which of the following training m...; Question 12: According to ISO 31000, which of the following statements is...; Question 13: According to IIA guidance, which of the following is require...; Question 14: Considering the concepts of organizationwide risk management...; Question 15: An internal auditor is finalizing an audit report on the eff...; Question 16: During an audit of the purchasing department, an internal au...; Question 17: During an assurance engagement the internal audit team disco...; Question 18: Which of the following describes a primary responsibility fo...; Question 19: Which of the following best demonstrates conformance with th...; Question 20: An internal auditor extended the scope of testing for a disb...; Question 21: According to IIA guidance, which of the following statements...; Question 22: The manager of the payroll department requested a review of ...; Question 23: Which of the following scenarios is a characterize of an org...; Question 24: According to IIA guidance, which of the following statements...; Question 25: For a new board chair who has not previously served on the o...; Question 26: According to MA guidance, which of the following best descri...; Question 27: Which of the following is a legitimate role for the internal...; Question 28: Which of the following options describes the reason that con...; Question 29: During the closing meeting of a procurement audit, the busin...; Question 30: Which of the following is part of a fraud detection program?...; Question 31: An internal audit team analyzed the organization's value-at-...; Question 32: What should the chief audit executive do when the internal a...; Question 33: According to NA guidance which of the following should be do...; Question 34: Which of the following is a responsibility of the internal a...; Question 35: Who is responsible for ensuring internal auditors' continuin...; Question 36: When taken by a chief audit executive, which of the followin...; Question 37: With regard to IT governance, which of the following is the ...; Question 38: An organization employs ongoing monitoring and is considerin...; Question 39: Which of the following needs to be established prior to unde...; Question 40: In an internal audit charter, which of the following stateme...; Question 41: Which of the following statements is true regarding an organ...; Question 42: Which of the following scenarios best illustrates due profes...; Question 43: Which of the following best demonstrates organizational inde...; Question 44: Which of the following is a greater consideration for intern...; Question 45: Which of the following actions would best help the internal ...; Question 46: The internal audit activity was asked to conduct an investig...; Question 47: An internal auditor discovered fraud while performing an aud...; Question 48: Which of the following actions by an internal auditor would ...; Question 49: Which of the following best describes the internal audit act...; Question 50: Which of the following statements is true with regard to ser...; Question 51: Which of the following represents a deficiency in the contro...; Question 52: Which competency is required of all staff internal auditors ...; Question 53: Which of the following would be the most appropriate first s...; Question 54: Which of the following actions is a chief audit executive mo...; Question 55: Which of the following statements is true regarding control ...; Question 56: The internal audit activity is undergoing a self-assessment ...; Question 57: According to NA guidance, which of the following corporate s...; Question 58: According to IIA guidance, the nature and scope of assurance...; Question 59: Which of the following statements is true regarding electron...; Question 60: An engagement supervisor obtains facilities maintenance repo...; Question 61: A newly hired internal auditor is performing an engagement t...; Question 62: A fraud investigation was completed by management, and a pro...; Question 63: The organization's internal audit charter was last updated s...; Question 64: An organization's senior management team is awarding substan...; Question 65: An investment advisory firm purchased professional liability...; Question 66: An engagement supervisor noted that an internal auditor's pe...; Question 67: Management is installing security cameras to identify unauth...; Question 68: The chief audit executive of an organization assigns audit r...; Question 69: Which of the following is an advantage of using nongovernmen...; Question 70: Which of the following statements best describes how the int...; Question 71: Which of the following should be implemented to promote inde...; Question 72: An internal audit activity maintains a quality assurance and...; Question 73: A chief audit executive (CAE) is considering hiring a candid...; Question 74: The results of an assessment of the adequacy of controls wou...; Question 75: Which of the following best demonstrates that the internal a...; Question 76: In addition to her internal audit activity responsibilities,...; Question 77: Which of the following is the best example of a risk appetit...; Question 78: After being assigned to an audit of the accounts payable pro...; Question 79: Senior management relies on the professional judgment of an ...; Question 80: A large commercial bank was fined by regulators for fraudule...; Question 81: As part of a fraud investigation by regulators, a court orde...; Question 82: According to IIA guidance, which of the following is true of...; Question 83: Which of the following process weaknesses is most likely to ...; Question 84: Upon completion of an external quality assessment, which of ...; Question 85: Which of the following statements best demonstrates applicat...; Question 86: Which of the following statements is true regarding the role...; Question 87: Which of the following is most likely to impair the organiza...; Question 88: Senior management purchased surveillance cameras and install...; Question 89: Which of the following is the first step in the process of i...; Question 90: Which of the following actions should the internal audit act...; Question 91: Which of the following parties would be responsible for ongo...; Question 92: Which of the following tools would be most useful to an inte...; Question 93: An automobile manufacturer will become one of the first in t...; Question 94: According to IIA guidance, which of the following statements...; Question 95: The chief audit executive (CAE) is drafting the annual inter...; Question 96: An organization s board of directors has decided that the in...; Question 97: Which of the following best describes the board's role in es...; Question 98: The chief audit executive (CAE) of a new internal audit acti...; Question 99: Which of the following are considered root causes of fraud?...; Question 100: In which of the following scenarios would the internal audit...; Question 101: In a small organization, management is unable to achieve ade...; Question 102: After the final audit report was issued, the engagement supe...; Question 103: If an internal auditor suspects fraud during an engagement w...; Question 104: Which of the following statements is true regarding consulti...; Question 105: An internal auditor has suspicions that some fictitious vend...; Question 106: In which of the following scenarios would it be appropriate ...; Question 107: Which of the following actions should the audit committee ta...; Question 108: Which of the following best describes organizational governa...; Question 109: Following a quality assurance review of a small internal aud...; Question 110: To assure that the technical proficiency of internal auditor...; Question 111: Which of the following best demonstrates conformance with th...; Question 112: Which of the following is an example of a directive control?...; Question 113: Which of the following activities best ensures that internal...; Question 114: According to IIA guidance, which of the following statements...; Question 115: An accounts payable clerk has recently transferred Into the ...; Question 116: During an audit engagement, a junior staff internal auditor ...; Question 117: Which of the following should catch the internal auditor's a...; Question 118: Which of the following is an example of a management control...; Question 119: During a review of the procurement function, an internal aud...; Question 120: An internal auditor was assigned to work in the procurement ...; Question 121: A chief audit executive (CAE) has no direct access to the bo...; Question 122: During an audit of company expenses, the internal auditor pe...; Question 123: Which of the following organizations has reached the most ma...; Question 124: Which of the following is a limitation of detective internal...; Question 125: The board of a newly established organization was discussing...; Question 126: Which of the following documents would promote objectivity w...; Question 127: According to IIA guidance, which of the following corporate ...; Question 128: Internal controls belong to which risk response category?...; Question 129: Which of the following best demonstrates the authority of th...; Question 130: When would on-the-job training be more effective?...; Question 131: A business unit manager was impressed by the competence of t...; Question 132: An external assessment of an organization's internal audit a...; Question 133: In its five years of existence, an internal audit activity c...; Question 134: Which of the following is the best way for an internal audit...; Question 135: Which of the following would be considered a monitoring acti...; Question 136: An organization opened its warehouse to sell written-off sur...; Question 137: An internal audit activity includes in its audit reports the...; Question 138: An auditor for a large wholesaler is evaluating the controls...; Question 139: Which of the following statements is correct regarding discl...; Question 140: Which of the following is most likely to impair the internal...; Question 141: An internal audit activity is using the auditing-by-element ...; Question 142: In an assurance engagement focused on the adequacy of organi...; Question 143: Which of the following statements best describes the differe...; Question 144: In the COSO internal control framework, which of the followi...; Question 145: Which of the following situations best describes an internal...; Question 146: A whistle blower notified internal audit of a conflict of in...; Question 147: Which of the following is a true statement regarding control...; Question 148: Which of the following statements relating to risk managemen...; Question 149: According to IIA guidance, which of the following actions is...; Question 150: When dealing with various stakeholders which of the followin...; Question 151: Which of the following statements would typically be include...; Question 152: Which of the following actions taken during an audit engagem...; Question 153: According to The IIA's Code of Ethics, an internal auditor w...; Question 154: Which of the following is most important for an internal aud...; Question 155: According to MA guidance, which of the following activities ...; Question 156: An internal auditor was offered expensive tickets to a sport...; Question 157: According to MA guidance, which of the following is the most...; Question 158: A regional entertainment organization is in the process of d...; Question 159: Which of the following situations is most likely to heighten...; Question 160: An internal auditor believes that the internal audit activit...; Question 161: Which of the following is the best reason why the engagement...; Question 162: Which of the following statements is most likely to be true ...; Question 163: Under which of the following circumstances should the final ...; Question 164: During a review of employee benefits, a staff internal audit...; Question 165: Which of the following is the best way for internal auditors...; Question 166: What should be the first step for a newly hired chief audit ...; Question 167: An organization sells products through distributors. The org...; Question 168: Which of the following best describes why a chief audit exec...; Question 169: Of all the common characteristics of frauds, which of the fo...; Question 170: According to IIA guidance, which of the following statements...; Question 171: Which of the following written documents typically offers th...; Question 172: Which of the following statements is true regarding consulti...; Question 173: Which of the following is true regarding the use of a formal...; Question 174: Which of the following types of fraud tests would be most ef...; Question 175: Management assessed the organization's risk of expanding ope...; Question 176: Which of the following is most likely to be considered a con...; Question 177: Which of the following engagements would be considered an ap...; Question 178: A chief audit executive (CAE) identifies that the internal a...; Question 179: Which of the following actions should the organization's gov...

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