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IIA CIA Exam Questions
Certified Internal Auditor Exam (Page 52 )

Updated On: 8-Mar-2026
Page 52 of 342
PDF with 1702 Questions

Which of the following procedures is not a step that an auditor would perform when planning an audit of an organization?

  1. Obtaining detailed knowledge about the organization.
  2. Obtaining a management representation letter.
  3. Assessing the audit risk of the organization.
  4. Having discussions with the organization's management team.

Answer(s): B



Which of the following risk assessment tools would best facilitate the matching of controls to risks?

  1. Control matrix.
  2. Internal control questionnaire.
  3. Control flowchart.
  4. Program evaluation and review technique (PERT) analysis.

Answer(s): A



Which of the following factors should be considered when determining the staff requirements for an audit engagement?

I). The internal audit activity's time constraints.
II). The nature and complexity of the area to be audited.
III). The period of time since the area was last audited.
IV). The auditors' preference to audit the area.
V). The results of a preliminary risk assessment of the activity under review.

  1. I and IV only.
  2. I, II, and V only.
  3. II, III, and V only.
  4. I, II, III, IV, and V.

Answer(s): B



An auditor, assigned to review a complex computer system that had undergone a few system changes, obtained the prior flowchart used. Which of the following would be the most efficient way to document the changes?

  1. Create a new flowchart reflecting the system changes.
  2. Prepare a detailed narrative instead of a flowchart to describe the updated system.
  3. Add a detailed narrative to the prior flowchart to describe the changes to the system.
  4. Make the necessary adjustments on a copy of the prior flowchart and save as a new version.

Answer(s): D



When interrogating an individual who is suspected of fraud, it is appropriate to

  1. Tell the individual that any information disclosed in the interrogation will not be disclosed outside of the company.
  2. Start the interview with questions to which the interviewer already knows the answer.
  3. Discontinue questioning once the individual has confessed to the fraud.
  4. Prepare a list of questions prior to the interrogation and strictly adhere to the list.

Answer(s): B



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