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Exam Code:IIA-CIA-Part1
Exam Name:Essentials of Internal Auditing
Certification Provider:IIA
Free Question Number:468
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Exam Question List
Question 1: When a risk assessment process has been used to construct an...
Question 2: The chief commodity trader for a large energy company learns...
Question 3: There is a growing perception that employees generally evade...
Question 4: In an audit engagement, a group of internal auditors used an...
Question 5: During the course of an audit, an internal auditor discovers...
Question 6: Which of the following measurements could an auditor use in ...
Question 7: The chairperson of an organization's audit committee has obt...
Question 8: What is the main difference between a consulting engagement ...
Question 9: During an internal audit, an organization's processing depar...
Question 10: At the beginning of fieldwork in an audit of investments, an...
Question 11: An internal auditor for a large computer company suspects th...
Question 12: Prior to commencing a financial compliance engagement, the e...
Question 13: Which of the following best describes the internal audit act...
Question 14: Which of the following factors affects the control risk of a...
Question 15: Which of the following are some of the requirements of the q...
Question 16: What is the primary purpose of a fishbone diagram?...
Question 17: Which of the following would provide the best assessment of ...
Question 18: Which of the following is most likely to function as a direc...
Question 19: Considering the concepts of organizationwide risk management...
Question 20: Which risk management activity would cause the internal audi...
Question 21: Which of the following best describes the underlying premise...
Question 22: A company's chief audit executive determines that the intern...
Question 23: Which of the following scenarios would represent the greates...
Question 24: Which of the following is a common type of payroll fraud?...
Question 25: It is important for the chief audit executive to consider th...
Question 26: An auditor plans to analyze customer satisfaction, including...
Question 27: According to IIA guidance, which of the following is accurat...
Question 28: When performing an audit of the risk management process an a...
Question 29: Which of the following best describes how the increased use ...
Question 30: The primary reason that a bank would maintain a separate com...
Question 31: With regard to governance, which of the following is a board...
Question 32: During an audit of a major contract, an internal auditor fin...
Question 33: Which of the following types of information would an interna...
Question 34: According to IIA guidance, which of the following must inter...
Question 35: A new director was hired to lead the internal audit activity...
Question 36: Which of the following combinations of conditions is most li...
Question 37: Which of the following actions by a chief audit executive is...
Question 38: Which of the following relates to the concept of due profess...
Question 39: How should management obtain assurance that employees are co...
Question 40: Which of the following actions should an internal auditor ta...
Question 41: Which of the following indicates that internal audit indepen...
Question 42: What is the primary purpose of a risk management program?...
Question 43: An internal auditor pays to participate in the company's ann...
Question 44: Which of the following is the most effective approach for th...
Question 45: During a payroll audit of a large organization, an auditor n...
Question 46: Which of the following internal control weaknesses would an ...
Question 47: Which of the following survey questions would be most effect...
Question 48: What is the best course of action when the internal audit ac...
Question 49: Which of the following factors would cause an internal audit...
Question 50: As part of a fraud investigation by regulators, a court orde...
Question 51: When internal auditors are preparing workpapers for the test...
Question 52: Which of the following would be the best example of a monito...
Question 53: Which of the following is the most effective strategy to man...
Question 54: According to IIA guidance, the nature and scope of assurance...
Question 55: Who is held responsible for oversight of the organization's ...
Question 56: Which of the following items of evidence is most valid to su...
Question 57: Which of the following statements is true regarding control ...
Question 58: Which of the following options describes the reason that con...
Question 59: Which of the following is not an appropriate control related...
Question 60: An internal auditor is trying to evaluate what could go wron...
Question 61: A large trucking organization wants to reduce traffic accide...
Question 62: Which of the following is the strongest red flag for bribery...
Question 63: An internal audit charter should do which of the following?...
Question 64: A company produces a product that consists of materials X, Y...
Question 65: Which of the following internal control components has COSO ...
Question 66: According to IIA guidance, which of the following is an area...
Question 67: Which of the following is a second line of defense in effect...
Question 68: Which of the following is true regarding internal audit role...
Question 69: A credit card company detects potential errors in credit car...
Question 70: A chief audit executive (CAE) has been asked by the board to...
Question 71: Which of the following describes a control weakness?...
Question 72: The chief audit executive is asked to review a new anti-mone...
Question 73: Which of the following scenarios best demonstrates the conce...
Question 74: During the course of an audit, an internal auditor discovers...
Question 75: Which of the following roles, if undertaken by an internal a...
Question 76: The organization's chief audit executive (CAE) is planning a...
Question 77: A production division received 45 responses to a customer-se...
Question 78: Which of the following statements best explains why internal...
Question 79: An internal auditor is assessing the risk of employees falsi...
Question 80: Which of the following must be included in an internal audit...
Question 81: What is expected of internal auditors in regards to due prof...
Question 82: Which of the following is a benefit from reduced testing dur...
Question 83: Which of the following best demonstrates the board of direct...
Question 84: A high-volume retailer of consumer goods has used point-of-s...
Question 85: Which of the following is the best example of a strategic ob...
Question 86: A chief audit executive (CAE) recruited a few new internal a...
Question 87: Once an organization's risks are identified, what would be t...
Question 88: At the beginning of an IT development project, key risks wer...
Question 89: Allegations have been made that an organization's share pric...
Question 90: According to IIA guidance, which of the following is the mos...
Question 91: An internal auditor found that his organization did not make...
Question 92: Which of the following scenarios exemplifies a potential int...
Question 93: Which of the following procedures would provide the best evi...
Question 94: A manufacturer uses improved linkage between order entry, pr...
Question 95: An internal audit activity encounters a scope limitation fro...
Question 96: In preparing for an audit of the footwear division of a majo...
Question 97: An internal audit activity uncovered a potential fraud durin...
Question 98: According to the IIA Code of Ethics, which of the following ...
Question 99: Due to unfavorable economic conditions, management decided t...
Question 100: An internal auditor is planning an audit of an organization ...
Question 101: In which of the following functions would fraud be most like...
Question 102: Which of the following statements is correct regarding corpo...
Question 103: With regard to the internal audit activity's quality assuran...
Question 104: Which of the following criteria must be met when appointing ...
Question 105: An organization's accounts payable function improved its int...
Question 106: During an audit of the purchasing department, an internal au...
Question 107: Which of the following are core responsibilities to be inclu...
Question 108: Which should the internal auditor first consider when assess...
Question 109: Which of the following offers the best evidence that the int...
Question 110: According to IIA guidance, which of the following best descr...
Question 111: Which of the following statements describes a control weakne...
Question 112: The chief audit executive (CAE) planned an in-person group t...
Question 113: A new chief audit executive wants to develop a formal intern...
Question 114: An organization's chief audit executive (CAE) has been asked...
Question 115: An organization's sales professionals are potentially abusin...
Question 116: A product manager occasionally overrides established purchas...
Question 117: An external quality assurance review which was authorized by...
Question 118: Which of the following is likely to define the purpose, auth...
Question 119: Suspecting fraud, the chief financial officer (CFO) asked th...
Question 120: A chief audit executive (CAE) for a specialty retailer is as...
Question 121: In which of the following situations would the organizationa...
Question 122: Who has the ultimate responsibility of implementing the orga...
Question 123: A candidate has applied for an entry level internal audit po...
Question 124: Which of the following must be included when reporting resul...
Question 125: During the audit of taxation processes in the organization i...
Question 126: The internal audit activity and the engagement client meet f...
Question 127: Which is the least effective form of risk management?...
Question 128: Which of the following would show appropriate disclosure of ...
Question 129: An internal auditor is assigned to conduct an audit of secur...
Question 130: The chief audit executive needs to revise the internal audit...
Question 131: After several years in the engineering department, an engine...
Question 132: Which of the following would provide the best guidance to a ...
Question 133: A chief audit executive (CAE) conducts a quality assessment ...
Question 134: According to IIA guidance, which of the following is least c...
Question 135: Which of the following would be a violation of the objectivi...
Question 136: Which of the following best contributes to the effectiveness...
Question 137: Which of the following techniques would best assist an inter...
Question 138: The chief audit executive's responsibility regarding control...
Question 139: A quantitative risk assessment model has all of the followin...
Question 140: Which of the following would be the most effective in helpin...
Question 141: Internal auditors exercise judgment about the type and amoun...
Question 142: A newly hired internal auditor is most likely to need furthe...
Question 143: Which of the following should be considered in developing a ...
Question 144: A chief audit executive (CAE) learns that the brother-in-law...
Question 145: Which of the following must be considered by the chief audit...
Question 146: A chief audit executive (CAE) is concerned that the internal...
Question 147: According to IIA guidance, which of the following statements...
Question 148: The chief audit executive (CAE) of a small internal audit ac...
Question 149: When comparing an organization's current performance to that...
Question 150: Within the internal audit process, which of the following is...
Question 151: When auditing the award of a major contract, which of the fo...
Question 152: Which segregation of duties would best reduce the risk of pa...
Question 153: Which of the following tools would provide the most useful d...
Question 154: The chief audit executive (CAE) has decided to outsource an ...
Question 155: A staff auditor, nearly finished with an audit engagement, d...
Question 156: An internal auditor, when planning the tests for an assuranc...
Question 157: During the planning phase of an audit, an internal auditor p...
Question 158: Reportable audit findings must be: I. Documented by facts. I...
Question 159: Which of the following statements regarding an internal audi...
Question 160: When can an internal audit activity use the statement, "Conf...
Question 161: Which of the following is not a standard technique that the ...
Question 162: Company A has a formal comprehensive corporate code of ethic...
Question 163: Which of the following organizations has reached the most ma...
Question 164: Which of the following is an appropriate role for the intern...
Question 165: An internal audit team was assigned to review the organizati...
Question 166: According to the International Professional Practices Framew...
Question 167: Which of the following scenarios depicts an appropriate role...
Question 168: According to IIA guidance, which of the following is the mos...
Question 169: Which of the following statements best describes the compete...
Question 170: To determine if a new computer system is improving the use o...
Question 171: Which of the following would not be a red flag for fraud?...
Question 172: What is audit risk?
Question 173: Which of the following is not considered one of the most com...
Question 174: According to the IIA Code of Ethics, the deliberate omission...
Question 175: Which of the following statements is not true?...
Question 176: During an assurance engagement, an internal auditor identifi...
Question 177: Nearing the completion of fieldwork, an internal auditor sha...
Question 178: Continuing Professional Education (CPE) hours for Certified ...
Question 179: Which of the following statements best describes internal au...
Question 180: Which of the following is an example of a transaction-level ...
Question 181: Which of the following best describes a proactive role for t...
Question 182: According to The IIA's Code of Ethics, an internal auditor w...
Question 183: According to IIA guidance, which of the following best descr...
Question 184: An internal auditor is reviewing the accounts receivable whe...
Question 185: Which of the following does not need to be defined in the in...
Question 186: Line management of a manufacturing operation requests an ope...
Question 187: Which of the following actions indicates a lack of due profe...
Question 188: Why are preventative controls generally preferred to detecti...
Question 189: Non-statistical sampling does not require which of the follo...
Question 190: Which of the following is true regarding risk analysis?...
Question 191: If an internal auditor discloses confidential information in...
Question 192: An organization's external auditor has prepared a list of ri...
Question 193: An organization's board has approved an expansion plan into ...
Question 194: Which of the following internal auditor attributes are affec...
Question 195: Which of the following statements regarding organizational g...
Question 196: If management has not established a risk management process,...
Question 197: During a review of the procurement function, an internal aud...
Question 198: Which of the following statements pertaining to the relation...
Question 199: Which of the following is a role of the board of directors i...
Question 200: A former line supervisor from the Financial Services Departm...
Question 201: Which of the following is true about a system of internal co...
Question 202: Which of the following control methods is effective in reduc...
Question 203: An internal auditor is using mean-per-unit sampling to estim...
Question 204: The chief audit executive is revising policies relating to i...
Question 205: When a chief audit executive holds responsibility for risk m...
Question 206: According to the Standards, the organizational status of the...
Question 207: Which type of objectives can best be described as broad goal...
Question 208: An internal auditor conducted a surprise inventory count at ...
Question 209: An internal auditor used a questionnaire during an interview...
Question 210: Which of the following would be a red flag for potential iss...
Question 211: Which of the following processes or tools can be used as ong...
Question 212: Which type of documentary evidence gathered by an organizati...
Question 213: Which of the following components influences the risk consci...
Question 214: Which of the following best describes the misdirection of pa...
Question 215: Which of the following controls within a spreadsheet would a...
Question 216: An internal auditor creates a professional development plan ...
Question 217: Which of the following is an indicator that the internal aud...
Question 218: Which of the following qualifies as an acceptable consulting...
Question 219: An internal auditor would like to identify the involvement o...
Question 220: An organization has developed a model to determine the most ...
Question 221: A chief audit executive (CAE) was asked by senior management...
Question 222: Which of the following sources of evidence would be least pe...
Question 223: An internal auditor is conducting an engagement in the accou...
Question 224: Inadequate risk assessment would have the strongest negative...
Question 225: A code of business conduct provides?...
Question 226: What is the primary purpose of The IIA's Code of Ethics?...
Question 227: Which of the following best describes the procedures used by...
Question 228: According to the Standards, a review team must express an op...
Question 229: Which of the following is not an appropriate role of the int...
Question 230: An internal audit team is performing an audit of workplace a...
Question 231: Which of the following statements is true with regard to the...
Question 232: According to IIA guidance, which of the following statements...
Question 233: A receiving department receives copies of purchase orders fo...
Question 234: Which of the following lists the audit activities in the ord...
Question 235: Which of the following activities best ensures that internal...
Question 236: According to IIA guidance, the chief audit executive, board,...
Question 237: The top three sales representatives for a company consistent...
Question 238: Which of the following tests would most likely help discover...
Question 239: To develop greater internal auditing expertise, the chief au...
Question 240: Which of the following is accomplished by the internal audit...
Question 241: A manufacturing organization discovers that the waste water ...
Question 242: Which of the following is an appropriate consideration by th...
Question 243: Which of the following would not be a factor for senior mana...
Question 244: According to the COSO enterprise risk management (ERM) frame...
Question 245: Which of the following best illustrates the principle of due...
Question 246: Which of the following statements is true regarding the inte...
Question 247: Which of the following scenarios violates The IIA's standard...
Question 248: In which of the following situations would fishbone diagrams...
Question 249: An internal auditor is performing analytical reviews as part...
Question 250: When reviewing management reports to the board of directors,...
Question 251: Which of the following should be the primary objective of an...
Question 252: When an external auditor unknowingly fails to modify an opin...
Question 253: An internal auditor must determine which components of an or...
Question 254: While preparing the audit plan for an automobile manufacturi...
Question 255: Feedback on engagements from audit clients, annual benchmark...
Question 256: The largest risks facing an organization should be mitigated...
Question 257: Which of the following engagements would be considered an ap...
Question 258: It would be appropriate for an internal audit activity to us...
Question 259: Which of the following would be the least desirable criteria...
Question 260: According to IIA guidance, which of the following conditions...
Question 261: The manager of the payroll department requested a review of ...
Question 262: Which type of control is designed to directly mitigate inter...
Question 263: According to IIA guidance, which of the following activities...
Question 264: Which of the following most accurately describes corporate s...
Question 265: In an assurance engagement of treasury operations, an intern...
Question 266: Which of the following would have the least impact (either p...
Question 267: Which of the following results from computer assisted audit ...
Question 268: A chief audit executive (CAE) of an international charity re...
Question 269: In its five years of existence, an internal audit activity c...
Question 270: An organization's board of directors has decided that the in...
Question 271: In which of the following circumstances would an internal au...
Question 272: Which of the following conditions is the most likely indicat...
Question 273: Which of the following is a valid statement about the use of...
Question 274: Which of the following situations is most likely to prompt t...
Question 275: During the annual fraud risk assessment, an organization ide...
Question 276: Which of the following statements is correct regarding discl...
Question 277: This chief audit executive (CAE) engaged an internal auditor...
Question 278: At the start of an internal audit engagement, the chief audi...
Question 279: In order to provide the most useful information for an organ...
Question 280: A sales clerk received cash from a customer and pocketed the...
Question 281: Which of the following statements regarding segregation of d...
Question 282: An internal auditor has been engaged to assess fraud risks a...
Question 283: A company has established its environmental audit activity a...
Question 284: Which of the following situations undermines the independenc...
Question 285: Which of the following is true regarding a quality assurance...
Question 286: A senior executive at a government-owned organization receiv...
Question 287: During an audit engagement in an insurance company, an inter...
Question 288: According to IIA guidance, which of the following must inter...
Question 289: At what point in time can an organization conclude that the ...
Question 290: An organization has implemented a software system that requi...
Question 291: The results of an internal audit activity's (IAA) quality as...
Question 292: During an audit engagement of a large retail store, internal...
Question 293: All of the following would normally be involved in preparing...
Question 294: The external auditor has recommended that the organization i...
Question 295: A risk assessment showed that the cost of addressing a parti...
Question 296: According to IIA guidance, which of the following best descr...
Question 297: An internal auditor obtains spreadsheets created by the fina...
Question 298: An organization references a customer order with an approved...
Question 299: The audit process used by the internal audit activity of a l...
Question 300: A chief audit executive (CAE) identifies that the internal a...
Question 301: Which of the following accurately describes the concept of i...
Question 302: In the annual audit of the financial statements of a company...
Question 303: Which of the following statements is true regarding corporat...
Question 304: An internal auditor makes a series of observations when perf...
Question 305: An accounts receivable clerk receives cash payments, posts t...
Question 306: Management has implemented a segregation-of-duties policy fo...
Question 307: Which of the following actions by a chief audit executive wo...
Question 308: According to IIA guidance, which of the following is not a r...
Question 309: Which of the following risk factors is most subjective?...
Question 310: Which of the following represents the correct order of the r...
Question 311: Which of the following is the most significant disadvantage ...
Question 312: Which of the following is not an advantage of face-to-face i...
Question 313: According to the Standards, which of the following is not a ...
Question 314: Which of the following actions would best help the internal ...
Question 315: While conducting an IT audit engagement, an internal auditor...
Question 316: Which of the following statements best represents the due pr...
Question 317: A newly hired internal auditor is performing an engagement t...
Question 318: Which of the following might alert an internal auditor to th...
Question 319: While conducting an audit, an internal auditor notices an un...
Question 320: A chief audit executive (CAE) is planning to issue an annual...
Question 321: The first stage in the development of a crisis management pr...
Question 322: Which of the following is an activity that an internal audit...
Question 323: An internal auditor assessed that the risk of steel theft at...
Question 324: According to the Standards, which of the following is not a ...
Question 325: Which of the following statements correctly describes how wo...
Question 326: Which of the following actions by an internal auditor would ...
Question 327: A new chief audit executive (CAE) of a large internal audit ...
Question 328: The primary role of the internal audit activity in regard to...
Question 329: While performing an accounts payable engagement, a senior au...
Question 330: According to IIA guidance, which of the following statements...
Question 331: An internal auditor is checking the accuracy of a computer-p...
Question 332: The chief audit executive (CAE) annually develops a budget a...
Question 333: Internal controls belong to which risk response category?...
Question 334: An internal auditor notes that employees are able to downloa...
Question 335: An internal auditor in a small broadcasting organization was...
Question 336: According to IIA guidance, which of the following statements...
Question 337: If earnings on financial statements for internal use only ha...
Question 338: Which of the following are appropriate ways to obtain contin...
Question 339: A new chief audit executive realized that the internal audit...
Question 340: The accounting department asked the chief audit executive (C...
Question 341: An organization receives the most value from an internal aud...
Question 342: According to IIA guidance, which of the following must the i...
Question 343: Which of the following situations would most likely result i...
Question 344: An internal auditor plans to use an analytical review to ver...
Question 345: Which of the following would a chief audit executive most li...
Question 346: Management has asked the chief audit executive (CAE) to prov...
Question 347: Which of the following best describes an appropriate form of...
Question 348: An internal auditor is gathering evidence for an organizatio...
Question 349: Which of the following controls is not appropriate for sales...
Question 350: During engagement planning, the engagement supervisor recomm...
Question 351: Which of the following situations allows for the most object...
Question 352: An internal auditor wants to sample data to test an audit th...
Question 353: Which of the following is the internal audit activity expect...
Question 354: According to IIA guidance, which of the following actions by...
Question 355: Which of the following is true regarding the auditing of sof...
Question 356: An internal auditor failed to identify transactions between ...
Question 357: An internal auditor is reviewing the results of an employee ...
Question 358: Which of the following describes the most appropriate match ...
Question 359: Which of the following statements describes impairment to th...
Question 360: A daily report which lists unsuccessful attempts to log on t...
Question 361: The chief audit executive (CAE) of a mid-sized pharmaceutica...
Question 362: A global manufacturing company has three regional offices. T...
Question 363: The results of an assessment of the adequacy of controls wou...
Question 364: Which of the following actions is management likely to take ...
Question 365: An internal auditor at a multinational organization is revie...
Question 366: Which of the following best describes the trait that an inte...
Question 367: Which of the following describes the primary objective when ...
Question 368: Which of the following scenarios best illustrates the Fraud ...
Question 369: According to IIA guidance, which of the following corporate ...
Question 370: An organization is beginning to implement an enterprise risk...
Question 371: Which of the following fundamental principles of The IIA's C...
Question 372: An internal auditor is compiling statistics of vendors. She ...
Question 373: Which of the following is a detective control?...
Question 374: The chief audit executive (CAE) routinely provides activity ...
Question 375: Which of the following would be the most effective method fo...
Question 376: A chief audit executive (CAE) of a major retailer has engage...
Question 377: Which of the following process weaknesses is most likely to ...
Question 378: Which two of the following are preventive controls in a chec...
Question 379: The director of purchasing, a certified internal auditor (CI...
Question 380: Using the internal audit department to coordinate regulatory...
Question 381: Which of the following statements describes a control failur...
Question 382: An internal auditor is assessing fraud risks and creating a ...
Question 383: Click the Exhibit. (Exhibit) Internal auditors are asked to ...
Question 384: Which of the following examples best describes how an intern...
Question 385: Internal auditors must exercise due professional care by con...
Question 386: In order for an internal auditor to assess the opportunity f...
Question 387: According to IIA guidance, which of the following statements...
Question 388: Some of a company's payroll transactions were batch posted t...
Question 389: An internal auditor in a busy internal audit activity review...
Question 390: An internal auditor is designing a sampling plan to test the...
Question 391: Which of the following decisions made during the testing pha...
Question 392: In advance of a preliminary survey, a chief audit executive ...
Question 393: Which of the following is a limitation when using the bottom...
Question 394: During an audit of company expenses, the internal auditor pe...
Question 395: Which of the following actions would be a violation of the I...
Question 396: From a fraud risk management perspective, which of the follo...
Question 397: An engagement manager is reviewing the results of sampling w...
Question 398: An internal auditor is preparing a draft observation based o...
Question 399: Which of the following is not a role of the internal audit a...
Question 400: Which of the following statements is true regarding the role...
Question 401: Which of the following would be an appropriate outcome of a ...
Question 402: In order to ensure that the internal auditors have the objec...
Question 403: A bank uses a risk analysis matrix to quantify the relative ...
Question 404: New credit policies have been implemented in an automated or...
Question 405: The primary objective of risk-based auditing is to assess th...
Question 406: Noncompliance with which of the following would cause a cont...
Question 407: Internal auditors who are concerned with potential risks due...
Question 408: According to the International Professional Practices Framew...
Question 409: Which of the following activities most significantly increas...
Question 410: An internal auditor notes that inventory counts are conducte...
Question 411: An engagement supervisor notes that an internal auditor usua...
Question 412: The best reason for separating the cash-receiving function f...
Question 413: Which of the following best demonstrates organizational inde...
Question 414: Which of the following processes should be included in a ben...
Question 415: In publicly held companies, management often requires the in...
Question 416: An internal auditor is assessing the effectiveness of the or...
Question 417: The internal audit activity is undergoing a self-assessment ...
Question 418: An auditor is using audit software to check inventory accura...
Question 419: After being terminated due to downsizing, an internal audito...
Question 420: Which of the following statements demonstrates that internal...
Question 421: Which of the following statements is correct with regard to ...
Question 422: According to IIA guidance, which of the following is true wi...
Question 423: Which of the following would be most helpful to measure whet...
Question 424: When dealing with various stakeholders, which of the followi...
Question 425: Which of the following audit findings would have the least i...
Question 426: Which of the following statements is true regarding an organ...
Question 427: While performing an internal audit engagement, an auditor re...
Question 428: An engagement supervisor noted that an internal auditor's pe...
Question 429: In a small organization, management is unable to achieve ade...
Question 430: According to IIA guidance, which of the following most appro...
Question 431: According to the International Professional Practices Framew...
Question 432: According to IIA guidance, which of the following statements...
Question 433: Which of the following best describes a consulting engagemen...
Question 434: When performing benchmarking during the planning phase of a ...
Question 435: Which of the following statements is true regarding engageme...
Question 436: Which of the following best describes the most important cri...
Question 437: A daily log of treasury dealers who exceeded their authorize...
Question 438: One of an organization's quality objectives is to reduce the...
Question 439: Management of a publicly-held organization requires the inte...
Question 440: Which of the following can be used to minimize employees' re...
Question 441: According to IIA guidance, which of the following are macro-...
Question 442: Which of the following are typical management control activi...
Question 443: Which of the following risk management activities is most ap...
Question 444: Which of the following factors related to an organization's ...
Question 445: The primary reason that a chief audit executive (CAE) review...
Question 446: When beginning an engagement to assess the effectiveness of ...
Question 447: An internal auditor is finalizing an audit report on the eff...
Question 448: Which of the following best describes the expectation for in...
Question 449: Which of the following Code of Ethics principles specificall...
Question 450: Which of the following written documents typically offers th...
Question 451: Which of the following is not an appropriate type of coordin...
Question 452: During an account receivables audit, an internal auditor fou...
Question 453: The internal audit staff lacks the expertise to perform a sp...
Question 454: Management has requested that the internal audit activity pe...
Question 455: If an engagement client's operating standards are vague and ...
Question 456: Which of the following best describes why a chief audit exec...
Question 457: An internal auditor is reviewing tender documents for a main...
Question 458: Which of the following data collection strategies systematic...
Question 459: Of all the common characteristics of frauds, which of the fo...
Question 460: An organization's chief audit executive (CAE) determines tha...
Question 461: To identify those components of a telecommunications system ...
Question 462: A fast-food company is developing a computer simu-lation inv...
Question 463: Which of the following is a greater consideration for intern...
Question 464: Which of the following would most likely be considered a red...
Question 465: During an audit of financial contracts, an auditor learns th...
Question 466: Which of the following statements is true regarding reportin...
Question 467: It is important for a chief audit executive to seek formal a...
Question 468: According to The IIA's Code of Ethics, which of the followin...