Free Practice IIA IIA-CIA-Part1-3P Exam Questions 2025

Stay ahead with 100% Free CIA Exam Part One: Essentials of Internal Auditing IIA-CIA-Part1-3P Dumps Practice Questions

Page: 1 / 191

Total 951 Questions | Updated On: Jan 26, 2025

Add To Cart

Question 1

Which of the following is the best method for testing the accuracy of a computer program’s calculation of shipping charges?

A : Use either test data or parallel simula-tion to test the computer program.

B : Use generalized audit software to select a monetary-unit sample of invoices that have been billed to customers.

C : Select transactions from invoices with shipping charges using difference estimation.

D : Select transactions from invoices with shipping charges using discovery sampling

Answer: A

Question 2

A chief audit executive is finding it increasingly difficult to obtain cooperation from some managers who refuse to provide access to records and property when requested. To address this situation, which of the following should be reinforced?

A : The authority of the internal audit activity.

B : The independence and objectivity of the internal audit activity.

C : The objectives of the quality assurance and improvement program.

D : The responsibilities of the internal audit activity.

Answer: A

Question 3

A financial services organization requested that the chief audit executive (CAE) undertake a consulting engagement on value for money over investments in major applications. The CAE accepts the engagement request despite the fact that the internal audit activity lacks requisite expertise. Which of the following principles of The IIA's Code of Ethics is relevant in this situation?

A : Integrity.

B : Objectivity.

C : Confidentiality.

D : Competency.

Answer: D

Question 4

A computer system automatically locks a user's account after three unsuccessful attempts to log on.

Which type of control does this scenario represent?

A : Corrective control.

B : Preventive control.

C : Detective control.

D : Compensating control.

Answer: B

Question 5

To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should:

A : Consider the scope of work and level of responsibility when establishing criteria for education and experience in filling internal auditing positions.

B : Ensure that each newly hired auditor is qualified in all of the disciplines needed to accomplish the department's audit mission.

C : Oversee a training program that matches the actual training provided with the interests of individual auditors.

D : Require all of the audit staff to pursue a minimum number of continuing professional education hours each year.

Answer: A

Page: 1 / 191

Total 951 Questions | Updated On: Jan 26, 2025

Add To Cart