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IIA-CIA-Part1 Exam Sample Questions


Question # 1

A manufacturing organization discovers that the waste water released has failed to meet
permitted limits.
Which control function will be least effective in correcting the issue?

A.

Performing a chemical analysis of the water,prior to discharge,for components specified
in the permit.

B.

Posting signs that tell employees which substances may be disposed of via sinks and
floor drains within the facility.

C.

Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.

D.

Establishing a preventive maintenance program for the pretreatment system.



C.

Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.






Question # 2

Which of the following would be the most effective action for an internal audit activity to
take in order to assist in improving an organization's ethical climate?
I.Review formal and informal processes within the organization that could promote
unethical behavior.
II.Conduct surveys of employees,suppliers,and customers regarding ethics.
III.Assess the employees' knowledge of and compliance with the organization's code of conduct.

A.

Ionly

B.

I and IIonly

C.

II and IIIonly

D.

I,II,and III.



D.

I,II,and III.






Question # 3

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

A.

A review of audit staff education and training records.

B.

Information about the audit staff size and composition of comparable organizations.

C.

Results from discussions of audit needs with executive management and the audit committee.

D.

The results of the audit staff's most recent performance reviews.



C.

Results from discussions of audit needs with executive management and the audit committee.






Question # 4

Which of the following lists the audit activities in the order in which they would generally be
completed during a preliminary survey?
I. Write detailed audit procedures.
II.Identify client objectives,goals,and standards.
III.Identify risks and controls intended to prevent associated losses.
IV.Determine relevant engagement objectives.

A.

II,I,IV,III.

B.

II,III,IV,I.

C.

III,IV,II,I.

D.

II,IV,I,III.



B.

II,III,IV,I.






Question # 5

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

A.

Potential problems like technological obsolescence.

B.

Unusual pressures on management.

C.

Complex accounts that require expert valuations.

D.

Segregation of duties.



D.

Segregation of duties.





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