Practice IIA-CIA-Part1 Exam Online

Question 1

While reviewing first quarter sales transactions, an internal auditor discovered that 10 invoices for a new customer had not been posted into the accounts receivable subsidiary ledger. Those 10 invoices were listed in an error report automatically generated by the sales processing system. The system had rejected the invoices because the customer's account number was not found in the customer master file. In this scenario, which of the following controls was lacking?

A : rrective control.

B : eventive control.

C : tective control.

D : rective control.

Answer: A

Question 2

Topic 6 - Volume F

An internal audit team is performing an audit of workplace accident claims.

Which of the following actions by the audit team best demonstrates due professional care?

A : ving an occupational health officer on the engagement team.

B : termining that the claims have been classified properly.

C : acing reliance on medical reports from the injured worker's doctor.

D : viewing claims to ensure all accidents actually occurred in the workplace.

Answer: A

Question 3

The board of directors of a newly formed organization wants to establish an ethics program. Which of the following parties is most appropriate to assume responsibility for implementing the program?

A : The internal audit activity.

B : Business unit management.

C : nior management.

D : This responsibility cannot be delegated.

Answer: C

Question 4

Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?

A : review of audit staff education and training records.

B : formation about the audit staff size and composition of comparable organizations.

C : ults from discussions of audit needs with executive management and the audit committee.

D : results of the audit staff's most recent performance reviews

Answer: C

Question 5

Which of the following is not true with regard to the internal audit charter?

A : defines the authorities and responsibilities of the internal audit activity.

B : specifies the minimum resources needed for the internal audit activity.

C : provides a basis for evaluating the internal audit activity.

D : should be approved by senior management and the board.

Answer: B

Name:	Essentials of Internal Auditing
Exam Code:	IIA-CIA-Part1
Certification:	Certified Internal Auditor
Vendor:	IIA
Total Questions:	951
Last Updated:	Nov 06, 2025

IIA IIA-CIA-Part1 Answers