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Exam Code:	IIA-CIA-Part1
Exam Name:	Essentials of Internal Auditing
Certification Provider:	IIA
Free Question Number:	204
Version:	v2023-03-01
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# of Questions views:	48918
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Exam Question List: Question 1: A regional entertainment organization is in the process of d...; Question 2: An organization employs ongoing monitoring and is considerin...; Question 3: Which of the following actions best demonstrates an internal...; Question 4: An internal audit activity includes in its audit reports the...; Question 5: Which of the following situations would cause the greatest c...; Question 6: Which of the following strategies would be the most effectiv...; Question 7: To achieve conformance with the Standards, the chief audit e...; Question 8: Which of the following is true for consulting engagements'?...; Question 9: The results of an assessment of the adequacy of controls wou...; Question 10: The internal audit activity is undergoing a self-assessment ...; Question 11: A manufacturing organization's chief audit executive (CAE) w...; Question 12: Which of the following is an appropriate roe fa the internal...; Question 13: A chief audit executive (CAE) identifies that the internal a...; Question 14: An internal audit team was assigned to review the organizati...; Question 15: Which of the following best demonstrates internal auditors p...; Question 16: According to IIA guidance, which of the following statements...; Question 17: Which of the following is an example of a risk avoidance str...; Question 18: Which of the following statements is true regarding the disc...; Question 19: The internal audit activity is performing an assessment of a...; Question 20: In which of the following scenarios would the chief audit ex...; Question 21: While auditing an organization's credit approval process, an...; Question 22: Guidelines need to be set for various levels of suspected fr...; Question 23: Which of the following risk management techniques best descr...; Question 24: According to IIA guidance, which of the following statements...; Question 25: An internal auditor assessed that the risk of steel theft at...; Question 26: Which of the following actions would best help the internal ...; Question 27: According to The IIA's Code of Ethics, which of the followin...; Question 28: Which of the following statements is true regarding control ...; Question 29: Which of the following should catch the internal auditor's a...; Question 30: According to IIA guidance, which of the following statements...; Question 31: Which of the following processes does the board manage to en...; Question 32: The head of human resources notified the internal audit acti...; Question 33: The chief audit executive (CAE) has assigned an internal aud...; Question 34: A new internal audit activity is considering the adoption of...; Question 35: Which type of engagement requires that the client agrees wit...; Question 36: Which of the following scenarios best illustrates the concep...; Question 37: According to IIA guidance, which of the following activities...; Question 38: It is important for the chief audit executive to consider th...; Question 39: Outsourcing a business activity is considered which of the f...; Question 40: According to IIA guidance, which of the following actions by...; Question 41: Which of the following documents would promote objectivity w...; Question 42: Which of the following statements best describes internal au...; Question 43: An organization's board recommends revising the internal aud...; Question 44: Management would like to self-assess the overall effectivene...; Question 45: An internal auditor is performing testing to gather evidence...; Question 46: A whistleblower reveals to the chief audit executive (CAE) d...; Question 47: Which action by senior management indicates to the internal ...; Question 48: Which of the following types of fraud tests would be most ef...; Question 49: Which of the following statements best represents the duo pr...; Question 50: The board of a newly established organization was discussing...; Question 51: Which of the following is a strategic risk that internal aud...; Question 52: During an audit of a foreign subsidiary an internal audit te...; Question 53: Which of the following statements is true with regard to the...; Question 54: Which of the following statements is true regarding the inde...; Question 55: An internal audit team received the following feedback from ...; Question 56: According to IIA guidance, which of the following would the ...; Question 57: An internal audit activity is taking steps to promote profes...; Question 58: Which of the following scenarios best demonstrates the appli...; Question 59: An internal auditor is assessing the effectiveness of the or...; Question 60: Operational management in the IT department has developed ke...; Question 61: According to ISO 31000, which of the following statements is...; Question 62: According to IIA guidance which of the following correctly d...; Question 63: When a plant manager from within the organization is hired a...; Question 64: According to IIA guidance, which of the following best descr...; Question 65: According to NA guidance which of the following should be do...; Question 66: In which of the following scenarios would it be appropriate ...; Question 67: During a review of employee benefits, a staff internal audit...; Question 68: According to IIA guidance, which of the following is the mos...; Question 69: Which of the following is the primary engagement responsibil...; Question 70: In which of the following audits would the internal auditors...; Question 71: An internal auditor discovered fraud while performing an aud...; Question 72: Which of the following best describes the Standards requirem...; Question 73: For a new board chair who has not previously served on the o...; Question 74: While preparing the audit plan for an automobile manufacturi...; Question 75: With regard to organizational governance assurance, which of...; Question 76: Which of the following statements is most likely to be true ...; Question 77: According to IIA guidance, which of the following actions be...; Question 78: An internal auditor wants to compare her organization's gove...; Question 79: Upon completion of an external quality assessment, which of ...; Question 80: Which of the following is an example of corruption?...; Question 81: Due to unfavorable economic conditions management decided to...; Question 82: An electrician visits a client to assess the scope of work. ...; Question 83: Which of the following best describes the approach the inter...; Question 84: Which of the following should play a leading role in oversee...; Question 85: Which of the following should be implemented to promote inde...; Question 86: Which of the following statements is correct regarding discl...; Question 87: An organization's operations management is aware of existing...; Question 88: According to The IIA's Code of Ethics, which of the followin...; Question 89: Which of the following is the best way for internal auditors...; Question 90: To encourage internal audit objectivity, which of the follow...; Question 91: A series of incidents over the past year reveals several mem...; Question 92: A senior executive at a government-owned organization receiv...; Question 93: Which of the following describes the internal audit activity...; Question 94: As a result of a high-profile processing error, respective b...; Question 95: When dealing with various stakeholders which of the followin...; Question 96: Which of the following is part of a fraud detection program?...; Question 97: Which of the following techniques should an internal auditor...; Question 98: What is the primary reason for establishing a continuing pro...; Question 99: According to the Standards, which of the following is a requ...; Question 100: Which of the following is an advantage of using nongovernmen...; Question 101: During the audit of taxation processes in the organization i...; Question 102: Which of the following best describes a consulting engagemen...; Question 103: Which of the following is true about a system of internal co...; Question 104: Which of the following skills is critical for assessing corp...; Question 105: Which of the following is a greater consideration for intern...; Question 106: Upon joining the internal audit activity, each new auditor r...; Question 107: Which of the following statements is true regarding control ...; Question 108: According to NA guidance, which of the following describes t...; Question 109: At what point in time can an organization conclude that the ...; Question 110: What is expected of internal auditors in regards to due prof...; Question 111: The chief audit executive (CAE) of a new internal audit acti...; Question 112: An organization's senior management team is awarding substan...; Question 113: During an audit engagement, a junior staff internal auditor ...; Question 114: Which of the following actions by the internal audit activit...; Question 115: According to IIA guidance, which of the following statements...; Question 116: The internal audit activity is asked to provide consulting s...; Question 117: Which of the following best describes the differences betwee...; Question 118: Which of the following must be in existence as a preconditio...; Question 119: During an assurance engagement internal auditors interview o...; Question 120: Which of the following is a detective control strategy again...; Question 121: What is the primary purpose of The IIA's Code of Ethics?...; Question 122: Which of the following statements best describes how the int...; Question 123: Which of the following would decrease or be reduced if an or...; Question 124: Following a quality assurance review of a small internal aud...; Question 125: Which of the following specifications in an internal audit c...; Question 126: In which of the following scenarios is the internal auditor ...; Question 127: In an environment where employees are frequently penalized f...; Question 128: Which of the following options describes the reason that con...; Question 129: Management has implemented a segregation-of-duties policy fo...; Question 130: In which scenario might it be considered problematic for the...; Question 131: An internal auditor was offered expensive tickets to a sport...; Question 132: Tra chiet audit executive (CAE) of large organization is pre...; Question 133: Which of the following disclosures must the chief audit exec...; Question 134: Which of the following best demonstrates the board of direct...; Question 135: Which of the following best describes organizational governa...; Question 136: During a review of the procurement function, an internal aud...; Question 137: Why is it imperative for the chief audit executive to track ...; Question 138: Which of the following would be considered a primary control...; Question 139: After the final audit report was issued, the engagement supe...; Question 140: Which of the following is true with regard to an organizatio...; Question 141: In which of the following ways can a chief audit executive d...; Question 142: According to HA guidance, which of the following statements ...; Question 143: Which of the following actions is a chief audit executive mo...; Question 144: Which of the following would be an important aspect of an in...; Question 145: According to IIA guidance, which of the following actions be...; Question 146: According to IIA guidance, which of the following corporate ...; Question 147: An internal auditor performed a consulting engagement last y...; Question 148: The chief audit executive of an organization assigns audit r...; Question 149: A chief audit executive assigned an internal auditor to perf...; Question 150: Which of the following would be included in quality assuranc...; Question 151: Recently an organization's internal audit activity discovere...; Question 152: Which of the following would be considered a violation of Th...; Question 153: Which of the following is a way to demonstrate an individual...; Question 154: According to IIA guidance, which of the following statements...; Question 155: When would on-the-job training be more effective?...; Question 156: Which of the following is an example of an impairment to an ...; Question 157: Senior management has decided to adopt the key principles ap...; Question 158: Who is responsible for ensuring internal auditors' continuin...; Question 159: Which of the following is true regarding risk analysis?...; Question 160: Which of the following is a limitation of detective internal...; Question 161: According to MA guidance, which of the following is true wit...; Question 162: According to IIA guidance, which of the following actions is...; Question 163: A newly appointed chief audit executive (CAE) is tasked with...; Question 164: Which of the following is most likely to be considered a con...; Question 165: The principle that "no action should be taken that may harm ...; Question 166: According to IIA guidance, which of the following actions by...; Question 167: In the COSO internal control framework, which of the followi...; Question 168: What is an appropriate first step in an internal auditor's f...; Question 169: An organization sells products through distributors. The org...; Question 170: Which of the following best demonstrates that the internal a...; Question 171: Which of the following is most accurate concerning corporate...; Question 172: Which of the following actions should an organization take t...; Question 173: The chief audit executive (CAE) has hired a new internal aud...; Question 174: According to MA guidance, which of the following is the most...; Question 175: Which of the following should the internal audit activity es...; Question 176: Which of the following demonstrates that the internal audit ...; Question 177: Evidence discovered during the course of an engagement sugge...; Question 178: An engagement supervisor obtains facilities maintenance repo...; Question 179: Which of the following statements is true regarding how the ...; Question 180: An internal auditor in a busy internal audit activity review...; Question 181: An IT contractor applied for an internal audit position at a...; Question 182: Which of the following actions should the organization's gov...; Question 183: According to IIA guidance, which of the following should be ...; Question 184: When taken by a chief audit executive, which of the followin...; Question 185: Which of the following scenarios depicts an appropriate role...; Question 186: Which of the following best describes the internal audit act...; Question 187: At a construction company, supervisors are entitled to bonus...; Question 188: A newly hired internal auditor is performing an engagement t...; Question 189: According to NA guidance, which of the following provides th...; Question 190: A newly hired internal auditor is most likely to need furthe...; Question 191: Which of the following conditions classifies an engagement a...; Question 192: Which of the following situations best describes an internal...; Question 193: Which requirement should the chief audit executive consider ...; Question 194: Which of the following is considered to be a threat to the i...; Question 195: Which of the following statements is true regarding reportin...; Question 196: Which of the following statements is true regarding consulti...; Question 197: Which of the following statements is true regarding corporat...; Question 198: The manager of the payroll department requested a review of ...; Question 199: According to MA guidance, which of the following activities ...; Question 200: With regard to IT governance, which of the following is the ...; Question 201: An organization is testing a new IT system for digital data ...; Question 202: An internal auditor is assessing fraud risks and creating a ...; Question 203: Internal controls belong to which risk response category?...; Question 204: In an assurance engagement focused on the adequacy of organi...

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