Free IIA IIA-CIA-Part1 Exam Questions
Absolute Free IIA-CIA-Part1 Exam Practice for Comprehensive Preparation
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IIA IIA-CIA-Part1 Exam Questions
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Provided By: IIA
- Exam: Essentials of Internal Auditing
- Certification: Certified Internal Auditor
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Total Questions: 951
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Updated On: May 24, 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 is not an appropriate role for internal auditors after a disaster occurs?
Answer: B
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Question 2
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The same internal auditor has audited the regional purchasing department annually for the last three years. The audits have shown several significant control deficiencies that have not been corrected by management. New management is in charge of this regional purchasing department, and it is time to audit the department again. What concerns should be considered prior to assigning the audit to the same auditor?
Answer: B
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The same internal auditor has audited the regional purchasing department annually for the last three years. The audits have shown several significant control deficiencies that have not been corrected by management. New management is in charge of this regional purchasing department, and it is time to audit the department again. What concerns should be considered prior to assigning the audit to the same auditor?
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Question 3
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To ensure that due professional care has been taken during an audit engagement, an internal auditor should always:
Answer: C
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Question 4
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Which of the following best ensures the independence of the internal audit activity?1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.3. The internal audit charter requires the CAE to report functionally to the audit committee.
Answer: C
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Question 5
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A retail sales company has discontinued a product that normally sold for $100. During the first month of a sale of the product, a 20 percent discount was given.Later that sale price was reduced by an additional 40 percent. What was the overall discount from the original selling price?
Answer: B
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