Free IIA IIA-CIA-Part1-3P Exam Questions
Absolute Free IIA-CIA-Part1-3P Exam Practice for Comprehensive Preparation
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IIA IIA-CIA-Part1-3P Exam Questions
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Provided By: IIA
- Exam: CIA Exam Part One: Essentials of Internal Auditing
- Certification: Certified Internal Auditor
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Total Questions: 951
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Updated On: Dec 08, 2025
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Rated: 4.9 |
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Online Users: 1902
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Question 1
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Which of the following statements describes a control failure that is not directly attributable to a customer billing application?1. End users have raised a number of concerns regarding data integrity.2. An untested program change is transferred from the test environment to production.3. Purchase history does not reconcile with accounts receivable for some customers.4. End user security is inadvertently granted to an unauthorized individual by management.
Answer: D
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Question 2
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To enhance the independence of both the internal and external audit functions, audit committees should be composed of:
Answer: D
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Question 3
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The chief audit executive for an organization has just completed a risk assessment process, identified the areas with the highest risk, and assigned an audit priority to each. Which of the following statements is true and consistent with the International Professional Practices Framework?I. Items should be ranked in the order of quantifiable dollar exposure to the organization.II. The audit priorities should be in order of major control deficiencies.III. The risk assessment, though quantified, is the result of professional judgments about both exposures and probability of occurrences.
Answer: B
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Question 4
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An internal auditor is evaluating the effectiveness of controls in the organization's order-to-cash process. The auditor agrees with the process owner that the appropriate response to address the risk of bad debt is to mitigate the risk. Which of the following is the appropriate next step for the auditor?
Answer: D
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Question 5
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According to The IIA's Code of Ethics, an internal auditor who has a romantic relationship with an audit client violates which of the following rules of conduct?
Answer: D
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