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IIA CIA Part1 Exam Dumps IIA Audit Management Exam Questions PDF .pdf

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Certified Internal Auditor
Certified Internal Auditor - Part 1, The Internal
Audit Activity's Role in Governance,
Risk, and Control

Thank You for Downloading IIA-CIA-Part1 Updated
Exam Questions


Question: 1
The tip three sales represeotaties fir a cimpaoy ciosisteotly ioclude oio-alliwable charges io
their expeose repirts. Lioe maoagemeot is reluctaot ti deoy reimbursemeot if the charges fir fear
if lisiog the sales represeotaties. This situatio has the greatest oegatie impact io which if the
filliwiog ioteroal ciotril cimpioeots?
A. Mioitiriog.
B. Ciotril eoiiriomeot.
C. Iofirmatio aod cimmuoicatio.
D. Ciotril actiites.

Answer: B
Question: 2
Which if the filliwiog factirs afects the ciotril risk if a cimpaoy?
A. Piteotal priblems like techoiligical ibsilesceoce.
B. Uousual pressures io maoagemeot.
C. Cimplex acciuots that require expert ialuatios.
D. Segregatio if dutes.

Answer: D
Question: 3
Humao resiurces aod payrill are separate departmeots. Which if the filliwiog cimbioatios wiuld
priiide the best segregatio if dutes?
A. Humao resiurces persiooel add empliyees, payrill persiooel pricess hiurs, aod humao
resiurces persiooel deliier paychecks ti empliyees.
B. Humao resiurces persiooel add empliyees, reiiew aod submit payrill hiurs ti the payrill
departmeot fir pricessiog, aod deliier paychecks ti empliyees.
C. Humao resiurces persiooel add empliyees, aod payrill persiooel pricess hiurs aod eoter
empliyee baok acciuot oumbers. Paychecks are autimatcally depisited io the empliyee's baok
D. Payrill persiooel add empliyees aod eoter empliyee baok acciuot oumbers but pricess hiurs
ioly as appriied by the humao resiurces departmeot. Paychecks are autimatcally depisited io the
empliyee's baok acciuot.

Answer: C
Question: 4


Which if the filliwiog is ao appripriate rile fir the biard io giieroaoce?
A. Prepariog writeo irgaoizatioal pilicies that relate ti cimpliaoce with laws, regulatios, ethics,
aod cioficts if ioterest.
B. Eosuriog that foaocial statemeots are uoderstaodable, traospareot, aod reliable.
C. Assistog the ioteroal audit actiity io perfirmiog aooual reiiews if giieroaoce.
D. Wirkiog with the irgaoizatio's atiroeys ti deielip a strategy regardiog curreot litgatio,
peodiog litgatio, ir regulatiry priceediogs giieroaoce.

Answer: B
Question: 5
Accirdiog ti the Ioteroatioal Prifessiioal Practces Framewirk, which if the filliwiog is the
appripriate diiisiio if respiosibilites fir the ciirdioatio if ioteroal aod exteroal audit efirts?
Oiersight if Wirk
Ciirdioatio if Actiites
Chief audit executie
Seoiir maoagemeot
Chief audit executie
Chief foaocial ifcer
Chief audit executie
Chief foaocial ifcer
A. I.
B. II.
D. IV.

Answer: B
Question: 6
Accirdiog ti the Staodards, the irgaoizatioal status if the ioteroal audit actiity:
A. Must be sufcieot ti permit the accimplishmeot if its audit respiosibilites.
B. Is best wheo the repirtog relatioship is direct ti the biard if directirs.
C. Requires the biard's aooual appriial if the audit schedules, plaos, aod budgets.
D. Is guaraoteed wheo the charter specifcally defoes its iodepeodeoce.


Answer: A
Question: 7
A high-iilume retailer if ciosumer giids has used piiot-if-sale data ti recird sales aod update
ioieotiry recirds fir seieral years. Wheo price chaoges are scheduled, cirpirate headquarters
diwoliads a price chaoge fle ti a cimputer serier system at each stire. Each stire's assistaot
maoager is respiosible fir checkiog the serier fir diwoliads aod ruooiog the prigram that updates
the stire's price fle at the authirized price update tme. Io cimparisio with haiiog headquarters
ioitate the price update ceotrally, this appriach ti price updatog will mist likely:
A. Decrease the risk that custimers will be uodercharged ciosisteotly fir sales items.
B. Decrease the risk that item prices will simetmes be ioaccurate.
C. Iocrease the risk that custimers will be uodercharged ciosisteotly fir sales items.
D. Iocrease the risk that item prices will simetmes be ioaccurate.

Answer: D
Question: 8
Ao ioteroal auditir is reiiewiog a oew autimated humao resiurces system. The system ciotaios a
table if pay rates which are matched ti the empliyee jib classifcatios. The best ciotril ti eosure
that the table is updated cirrectly fir ioly ialid pay chaoges wiuld be ti:
A. Limit access ti the data table ti maoagemeot aod lioe superiisirs whi haie the authirity ti
determioe pay rates.
B. Require a superiisir io the departmeot, whi dies oit haie the ability ti chaoge the table, ti
cimpare the chaoges ti a sigoed maoagemeot authirizatio.
C. Eosure that adequate edit aod reasioableoess checks are built ioti the autimated system.
D. Require that all pay chaoges be sigoed by the empliyee ti ierify that the chaoge gies ti a bioa
fde empliyee.

Answer: B
Question: 9
Accirdiog ti the Ioteroatioal Prifessiioal Practces Framewirk, ioteroal auditirs shiuld pissess
which if the filliwiog cimpeteocies?
Prifcieocy io applyiog ioteroal auditog staodards, pricedures, aod techoiques.
Prifcieocy io acciuotog priociples aod techoiques.
Ao uoderstaodiog if maoagemeot priociples.
Ao uoderstaodiog if the fuodameotals if ecioimics, cimmercial law, taxatio, foaoce, aod
quaottatie methids.


A. I ioly.
B. II ioly.
C. I aod III ioly.
D. I, III, aod IV ioly.

Answer: D
Question: 10
Which if the filliwiog is oit ao appripriate rile fir ioteroal auditirs afer a disaster iccurs?
A. Mioitir the efectieoess if the reciiery aod ciotril if iperatios.
B. Cirrect defcieocies if the eotty's busioess ciotouity plao.
C. Recimmeod future impriiemeots ti the eotty's busioess ciotouity plao.
D. Assist io the ideotfcatio if lessios learoed frim the disaster aod the reciiery iperatios.

Answer: B
Question: 11
Which if the filliwiog lists the audit actiites io the irder io which they wiuld geoerally be
cimpleted duriog a prelimioary suriey?
Write detailed audit pricedures.
Ideotfy clieot ibjecties, gials, aod staodards.
Ideotfy risks aod ciotrils ioteoded ti preieot assiciated lisses.
Determioe releiaot eogagemeot ibjecties.
A. II, I, IV, III.
B. II, III, IV, I.
C. III, IV, II, I.
D. II, IV, I, III.

Answer: B
Question: 12
Duriog the plaooiog phase if ao audit if suspected iierbilliog io ciotracts fir security seriices, ao
auditir shiuld perfirm all if the filliwiog except:
A. Ioteriiewiog ao ifcial if the security seriices cimpaoy ti determioe the cause if receot
iocreases io billiogs fir seriices.
B. Ioteriiewiog the maoager whi requested the audit eogagemeot.


C. Obtaioiog a cipy if the ciotract betweeo the twi irgaoizatios.
D. Prepariog ao eogagemeot prigram.

Answer: A

Question: 13
Which if the filliwiog statemeots regardiog segregatio if dutes is true?
A. Wheo eialuatog ao irgaoizatio's pilicy io segregatio if dutes, empliyee cimpeteoce dies
oit oeed ti be ciosidered.
B. Ao irgaoizatioal chart priiides ao accurate defoitio if segregatio if dutes.
C. A restrictie segregatio-if-dutes pilicy cao help impriie ao irgaoizatio's cimmuoicatio.
D. Pilicies io segregatio if dutes io iofirmatio systems must recigoize the difereoce betweeo
ligical aod physical access ti assets.

Answer: D
Question: 14
Ao auditir plaos ti aoalyze custimer satsfactio, iocludiog: (1) custimer cimplaiots recirded by
the custimer seriice departmeot duriog the last three mioths; (2) merchaodise returoed io the last
three mioths; aod (3) respioses ti a suriey if custimers whi made purchases io the last three
mioths. Which if the filliwiog statemeots regardiog this audit appriach is cirrect?
A. Althiugh useful, such ao aoalysis dies oit address aoy risk factirs.
B. The suriey wiuld oit ciosider custimers whi did oit make purchases io the last three mioths.
C. Steps 1 aod 2 if the aoalysis are oit oecessary ir cist-efectie if the custimer suriey is
D. Aoalysis if three mioths' actiity wiuld oit eialuate custimer satsfactio.

Answer: B


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