Free IIA IIA-CIA-Part1 Practice Test & Real Exam Questions

Which of the following would be the most effective fraud prevention control?

Which of the following measures could directly improve the general understanding of fraud risk within an organization?

Which of the following statements is true regarding organizational independence of the internal audit activity (IAA)?

An organization is considering purchasing a new banking software system and has asked the internal audit activity to evaluate the system. An internal auditor assigned to perform the engagement worked at the software company two years ago and is familiar with the system ' s design strengths and weaknesses. Which of the following is true regarding impairment to the auditor ' s objectivity?

An organization ' s fraud policies and procedures dictate that the internal audit activity does not have primary responsibility for conducting fraud investigations and should, in fact, refrain from involvement in investigations. Which of the following activities would be considered acceptable for internal auditors to perform of this organization?

An internal audit team was assigned to review the organization ' s information security protocol. After fieldwork was completed, an internal auditor identified an error in the review of security access. The error could affect the overall results of the engagement. Which of the following is the most appropriate course of action for the internal auditor?

Management decided to post the organization ' s newly established code of conduct on its website. This decision is primarily intended to mitigate which of the following risks?

Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?
A description of their job responsibilities,

After the draft engagement report is issued, the manager of the area that was reviewed is informally interviewed by the engagement supervisor regarding the audit experience. Which of the following is most likely the purpose for this interview?

An internal auditor failed to identify transactions between the parent organization and a subsidiary. What is the most likely reason for the failure?

Which of the following would be the best choice for a continuing professional development requirement for a newly created internal audit activity?

Which type of engagement would be the most appropriate to assess the maturity and rigor of the organization wide risk management process of a target entity that management is considering acquiring?

Tre chiet audit executive (CAE) of large organization is preparing job descriptions to hire five new general internal audit staff, two new IT auditors and a senior auditer how is the CAE likely to describe IT requirements for me general internal audit statt positions?