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IIA IIA-CIA-Part1 Exam (page: 1)
IIA CIA Part 1 - Essentials of Internal Auditing
Updated on: 28-Jul-2025

Viewing Page 1 of 115
IIA-CIA-Part1 PDF 1175 Questions



As we head into the last 5 weeks of distance learning we would like to encourage all students to respond to the Music and PE activities that are scheduled on the timetable throughout the week. You do not have to respond or complete the activity on that day but within the week is encouraged. 
 
We completely understand that parents have pressures and work commitments. However, if it all possible please ensure you respond in the seesaw activity, This is required once a week only. The response required is brief and often will only take a few minutes. (Check the instructions for that lesson - outlined in the seesaw activity).

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?

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

Answer(s): B






As we head into the last 5 weeks of distance learning we would like to encourage all students to respond to the Music and PE activities that are scheduled on the timetable throughout the week. You do not have to respond or complete the activity on that day but within the week is encouraged. 
 
We completely understand that parents have pressures and work commitments. However, if it all possible please ensure you respond in the seesaw activity, This is required once a week only. The response required is brief and often will only take a few minutes. (Check the instructions for that lesson - outlined in the seesaw activity).

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

  1. Potential problems like technological obsolescence.
  2. Unusual pressures on management.
  3. Complex accounts that require expert valuations.
  4. Segregation of duties.

Answer(s): D






As we head into the last 5 weeks of distance learning we would like to encourage all students to respond to the Music and PE activities that are scheduled on the timetable throughout the week. You do not have to respond or complete the activity on that day but within the week is encouraged. 
 
We completely understand that parents have pressures and work commitments. However, if it all possible please ensure you respond in the seesaw activity, This is required once a week only. The response required is brief and often will only take a few minutes. (Check the instructions for that lesson - outlined in the seesaw activity).

Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties?

  1. Human resources personnel add employees,payroll personnel process hours,and human resources personnel deliver paychecks to employees.
  2. Human resources personnel add employees,review and submit payroll hours to the payroll department for processing,and deliver paychecks to employees.
  3. Human resources personnel add employees,and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
  4. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department. Paychecks are automatically deposited in the employee's bank account.

Answer(s): C






As we head into the last 5 weeks of distance learning we would like to encourage all students to respond to the Music and PE activities that are scheduled on the timetable throughout the week. You do not have to respond or complete the activity on that day but within the week is encouraged. 
 
We completely understand that parents have pressures and work commitments. However, if it all possible please ensure you respond in the seesaw activity, This is required once a week only. The response required is brief and often will only take a few minutes. (Check the instructions for that lesson - outlined in the seesaw activity).

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

  1. Preparing written organizational policies that relate to compliance with laws,regulations,ethics,and conflicts of interest.
  2. Ensuring that financial statements are understandable,transparent,and reliable.
  3. Assisting the internal audit activity in performing annual reviews of governance.
  4. Working with the organization's attorneys to develop a strategy regarding current litigation,pending litigation,or regulatory proceedings governance.

Answer(s): B






As we head into the last 5 weeks of distance learning we would like to encourage all students to respond to the Music and PE activities that are scheduled on the timetable throughout the week. You do not have to respond or complete the activity on that day but within the week is encouraged. 
 
We completely understand that parents have pressures and work commitments. However, if it all possible please ensure you respond in the seesaw activity, This is required once a week only. The response required is brief and often will only take a few minutes. (Check the instructions for that lesson - outlined in the seesaw activity).

According to the International Professional Practices Framework, which of the following is the appropriate division of responsibilities for the coordination of internal and external audit efforts?

  1. Oversight of Work
    Coordination of Activities
    Chief audit executive
    Senior management
    II. Board
    Chief audit executive
    III. Chief financial officer
    Chief audit executive
    IV. Board
    Chief financial officer
  2. I
  3. II.
  4. III.
  5. IV.

Answer(s): B



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Share your comments for IIA IIA-CIA-Part1 exam with other users:

Ahmed Hashi 7/6/2023 5:40:00 PM

thanks ly so i have information cia
EUROPEAN UNION


Zaynik 9/17/2023 5:36:00 AM

questions and options are correct, but the answers are wrong sometimes. so please check twice or refer some other platform for the right answer
Anonymous