IIA-CIA-Part1 Certified Internal Auditor Exam

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IIA-CIA-Part1 Exam Sample Questions

Question: 4

Which of the following is an appropriate role for the board in governance?

Preparing written organizational policies that relate to compliance with laws, regulations, ethics, and conflicts of interest.

  1. Ensuring that financial statements are understandable, transparent, and reliable.
  2. Assisting the internal audit activity in performing annual reviews of governance.
  3. Working with the organization’s attorneys to develop a strategy regarding current litigation, pending litigation, or regulatory proceedings governance.


Answer: B

Question: 1

The top three sales representatives for a company consistently include non-allowable charges on their expense reports. Line management is reluctant to deny reimbursement of the charges for fear of losing the sales representatives. This situation has the greatest negative impact on which of the following internal control components?

Monitoring.

  1. Control environment.
  2. Information and communication.
  3. Control activities.


Answer: B

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Question: 1

The top three sales representatives for a company consistently include non-allowable charges on their expense reports. Line management is reluctant to deny reimbursement of the charges for fear of losing the sales representatives. This situation has the greatest negative impact on which of the following internal control components?

Monitoring.

  1. Control environment.
  2. Information and communication.
  3. Control activities.


Answer: B

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Question: 2

Which of the following factors affects the control risk of a company?

A.Potential problems like technological obsolescence.

  • Unusual pressures on management.
  • Complex accounts that require expert valuations.
  • Segregation of duties.

  • Answer: D

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    Question: 4

    Which of the following is an appropriate role for the board in governance?

    Preparing written organizational policies that relate to compliance with laws, regulations, ethics, and conflicts of interest.

    1. Ensuring that financial statements are understandable, transparent, and reliable.
    2. Assisting the internal audit activity in performing annual reviews of governance.
    3. Working with the organization’s attorneys to develop a strategy regarding current litigation, pending litigation, or regulatory proceedings governance.


    Answer: B

    Question: 1

    The top three sales representatives for a company consistently include non-allowable charges on their expense reports. Line management is reluctant to deny reimbursement of the charges for fear of losing the sales representatives. This situation has the greatest negative impact on which of the following internal control components?

    Monitoring.

    1. Control environment.
    2. Information and communication.
    3. Control activities.


    Answer: B