IIA IIA-CIA-Part1 CIA Exam Part One: Essentials of Internal Auditing Online Training
IIA IIA-CIA-Part1 Online Training
The questions for IIA-CIA-Part1 were last updated at Mar 01,2025.
- Exam Code: IIA-CIA-Part1
- Exam Name: CIA Exam Part One: Essentials of Internal Auditing
- Certification Provider: IIA
- Latest update: Mar 01,2025
Which of the following is an example of a directive control?
- A . Segregation of duties.
- B . Exception reports.
- C . Training programs.
- D . Supervisory review.
Which of the following is a true statement regarding whistleblowing?
- A . Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.
- B . Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior
- C . Whistleblowers are current or former employees who are disgruntled and looking to retaliate.
- D . Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations
Which of the following actions is a chief audit executive most likely to take in order to identify gaps in the internal audit activity’s knowledge, skills, and competencies?
- A . Complete a skills assessment of the internal audit activity based on. The IIA Global Internal Audit Competency Framework.
- B . Develop a competency assessment tool for the internal audit activity based on The IIA Global Internal Audit Competency Framework.
- C . Incorporate the basic criteria for competency of the internal audit activity into the job descriptions of potential internal auditors,
- D . Develop an internal audit activity plan for training internal auditors to perform required assurance and consulting activities.
Which of the following skills is most important for an internal auditor who facilitates control self-
assessment workshops to possess?
- A . Groupthink.
- B . Collaboration skills.
- C . Process analysis skills.
- D . Project management skills.
In which of the following ways can a chief audit executive demonstrate to the board that the internal audit activity collectively possesses all of the skills needed to complete its annual goals?
- A . Involve board members in hiring activities and request advice.
- B . Require all internal audit staff to complete the same training course on a general audit subject,
- C . Require senior auditors to obtain a professional certification.
- D . Provide a competency assessment of the internal audit staff.
An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services.
Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?
- A . The policies and procedures of the internal audit activity.
- B . The provisions of the internal audit charter.
- C . The authority of the CEO.
- D . The IIA’s Code of Ethics.
Applying ISO 31000, which of the following is part of the external context for risk management?
- A . Risk treatment method based on risk evaluation.
- B . Organizational culture, objectives, and processes.
- C . The regulatory and competitive environment
- D . The method of determining the risk level.
The internal audit activity is asked to review the effectiveness of controls around the disposal of chemical waste. However, the internal auditors on staff lack the necessary skills to conduct this review.
Which of the following would be the most appropriate approach?
- A . An internal auditor who recently attended a three-day workshop on chemical waste disposal, and therefore has the most knowledge on the topic, should lead the engagement.
- B . A team of available internal auditors should be assembled and should consult with an external
nonaudit expert on chemical waste disposal to plan and conduct the engagement. - C . A team of the most knowledgeable auditors could be assembled and use the engagement work program from the previous year to gather additional insight regarding recommended audit procedures.
- D . A nonaudit employee from the chemical disposal area may share his expertise with the audit team, provided the internal audit manager conducts a detailed review of all engagement work performed.
A newly appointed chief audit executive (CAE) started analyzing the organization’s policies in an attempt to customize them to address internal audit specifics.
Which of the following organizationwide practices is most likely to be acceptable to the CAE?
- A . Internal auditors1performance evaluation is primarily based on both client satisfaction surveys and cost savings identified from the audits.
- B . Standard training for each employee, including internal auditors, is 10 hours per year.
- C . To enhance efficiency, internal auditors should not be rotated regularly among engagements.
- D . Hiring practices include requiring potential auditors to disclose any significant stock ownership in the organization.
After being assigned to an audit of the accounts payable process, an internal auditor privately notifies the chief audit executive that she is a finalist for an open manager position within the accounts payable department.
Which of the following is the IIA Code of Ethics principle that the auditor upheld?
- A . Independence.
- B . Confidentiality.
- C . Objectivity.
- D . Competency
Latest IIA-CIA-Part1 Dumps Valid Version with 566 Q&As
Latest And Valid Q&A | Instant Download | Once Fail, Full Refund
How do I redeem the coupon or how do I get the code to complete when iam cheking out ?