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: Sep 23, 2026
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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 controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?
Answer: A
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Question 2
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The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan.Which of the following strategies best fulfills the requirements of the Standards regarding these audits?
Answer: C
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Question 3
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A receiving department receives copies of purchase orders for use in identifying and recording inventory receipts.The purchase orders list the name of the vendor and the quantities of the materials ordered.A possible error that this system could allow is:
Answer: C
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Question 4
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The results of an internal control questionnaire revealed that all investment activity exceeding $10, 000 must be approved by the assistant treasurer. A sample of these transactions with a five-percent acceptable error rate found that 98 of the 100 items tested included the assistant treasurer's approval. Based on this data, the auditor should:
Answer: B
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The results of an internal control questionnaire revealed that all investment activity exceeding $10, 000 must be approved by the assistant treasurer. A sample of these transactions with a five-percent acceptable error rate found that 98 of the 100 items tested included the assistant treasurer's approval. Based on this data, the auditor should:
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Question 5
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Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?
Answer: A
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