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: Jan 13, 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 would be the least desirable criteria against which to judge current operations of a company's treasury function?
Answer: A
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Question 2
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Which of the following should play a leading role in overseeing the ethical atmosphere of an organization?
Answer: D
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Question 3
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A sales clerk received cash from a customer and pocketed the proceeds. He hid the act by not recording the cash receipt in the system. This is an example of which of the following types of fraud?
Answer: A
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Question 4
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During a payroll audit of a large organization, an auditor noted that the assistant personnel director is responsible for many aspects of the computerized payroll system, including adding new employees in the system; entering direct-deposit information for employees; approving and entering all payroll changes; and providing training for system users. After discussions with the director of personnel, the auditor concluded that the director was not comfortable dealing with information technology issues and felt obliged to support all actions taken by the assistant director. The auditor should:
Answer: B
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During a payroll audit of a large organization, an auditor noted that the assistant personnel director is responsible for many aspects of the computerized payroll system, including adding new employees in the system; entering direct-deposit information for employees; approving and entering all payroll changes; and providing training for system users. After discussions with the director of personnel, the auditor concluded that the director was not comfortable dealing with information technology issues and felt obliged to support all actions taken by the assistant director. The auditor should:
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Question 5
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Who has the ultimate responsibility of implementing the organization's governance system?
Answer: B
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