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IIA IIA-CIA-PART1 Exam Dumps

Vendor: IIA
Exam Code: IIA-CIA-PART1
Exam Name: CIA Part 1 - The Internal Audit Activity's Role in Governance, Risk, and Control
Certification: Certified Internal
Total Questions: 566 Q&A
Updated on: Nov 19, 2024
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Free IIA-CIA-PART1 Exam Questions in PDF Format

IIA-CIA-PART1 Online Practice Questions and Answers

Questions 1

When comparing an organization's current performance to that of the prior year, an internal auditor found that:

Total labor costs had increased.

More overtime costs had been incurred.

The total number of workers had increased.

Net income was 10 percent lower.

Based solely on this information, which of the following is a valid conclusion?

A.

Net income per worker decreased.

B.

Wage rates increased.

C.

Worker efficiency decreased.

D.

Total labor hours increased.

Show Answer
Questions 2

According to IIA guidance, which of the following risk management process evaluation findings would the internal audit activity consider most effective?

A. Relevant risk information is captured and communicated in a periodic manner to management.

B. Risk management processes are monitored through an annual assessment.

C. Risk responses align with the organization's risk appetite.

D. Strategic risks with low residual values are continuously monitored.

Show Answer
Questions 3

Reviewing prior audit reports and supporting workpapers before an engagement starts enables an internal auditor to do which of the following?

1.

To understand better the activity and processes that will be audited.

2.

To identify the audit procedures that will be used during the engagement.

3.

To ensure that matters of greatest vulnerability will be addressed.

4.

To use the information obtained as evidence in the current engagement.

A. 4 only

B. 1 and 3 only

C. 1 and 4 only

D. 2, 3, and 4 only

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