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IIA IIA-CIA-Part1 Exam (page: 7)
IIA CIA Part 1 - Essentials of Internal Auditing
Updated on: 15-Feb-2026

Viewing Page 7 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).

Which of the following would be a violation of the IIA Code of Ethics?

  1. Reporting information that could be damaging to the organization,at the request of a court of law.
  2. Including an issue in the final audit report after management has resolved the issue.
  3. Participating in an audit engagement for which the auditor does not have the necessary experience or training.
  4. Accepting a gift that is a commercial advertisement available to the public.

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).

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:

  1. Continue to follow the engagement program because the engagement scope and objectives have already been discussed with management.
  2. Review the engagement program to ensure testing of direct deposits to employee bank accounts is adequately covered.
  3. Recommend to the chief audit executive that a fraud investigation be started.
  4. Test a sample of payroll changes to ensure that they were approved by the assistant director before being processed.

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).

The chief audit executive should periodically report the internal audit activity's purpose, authority, responsibility, and performance, as well as significant risk exposures and control issues, to which of the following?

  1. Board of directors.
    II. Senior management.
    III. Shareholders.
    IV. External auditors.
  2. IIonly
  3. I and IIonly
  4. I,II,and IIIonly
  5. I,III,and IVonly

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).

An audit to test the system of controls over the purchase, distribution, and use of radioactive material is being conducted at a company's plants. The process is well documented, and employees in the safety department are very familiar with the department's procedures. Since the purchasing and facilities departments are involved in the process, the auditor is considering reviewing their radioactive material-handling procedures as well. The auditor should:

  1. Have confidence in the rigorous and detailed safety department procedures,since that department has the main responsibility for radiation safety,and should not use audit time to review other departments.
  2. Adjust the engagement schedule and budget,if needed,and interview the appropriate individuals in the purchasing and facilities departments to ascertain whether additional controlsexist that complement those identified within the safety department.
  3. Test the controls identified within the safety department; if results are unfavorable,the auditor should consider whether to involve the other departments.
  4. Defer questions regarding purchasing,facilities,and other departments until audit projects can be scheduled for those departments.

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).

If an engagement client's operating standards are vague and thus subject to interpretation, the auditor should:

  1. Seek agreement with the client as to the standards to be used to measure operating performance.
  2. Determine best practices in the area and use them as the standard.
  3. Interpret the standards in their strictest sense because standards are otherwise only minimum measures of acceptance.
  4. Omit any comments on standards and the client's performance in relationship to those standards,because such an analysis would be meaningless.

Answer(s): A



Viewing Page 7 of 115



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