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IIA IIA-CIA-Part1 Exam
CIA Part 1 - Essentials of Internal Auditing (Page 13 )

Updated On: 1-Feb-2026
Page 13 of 115
PDF with 1175 Questions

Which of the following audit activities is within the scope of assurance activities as stated in the International Professional Practices Framework?

  1. Review a make-or-buy decision and report a recommendation to management for approval.
  2. Participate in negotiations for a corporate acquisition.
  3. Assess financing alternatives for a new generator.
  4. Perform an evaluation of management's planning process.

Answer(s): D



Which of the following would be most effective in determining if the percentage of medication orders containing errors improved after a hospital installed a computerized medication-tracking system?

  1. Compare the proportion of erroneous medication orders before and after system installation for similar periods.
  2. Compare the number of errors before and after system installation for similar periods.
  3. Compare,after adjusting for the number of patients,the proportion of erroneous medication orders before and after system installation.
  4. Compare,after adjusting for the number of patients,the number of errors before and after system installation for similar periods.

Answer(s): A



Which of the following would be the best source of information for a chief audit executive to use in planning future audit staff requirements?

  1. Discussions of audit needs with executive management and the audit committee.
  2. Review of audit staff education and training records.
  3. Review of audit staff size and composition of similar-sized companies in the same industry.
  4. Interviews with existing audit staff.

Answer(s): A



An auditor for a large wholesaler is evaluating the controls over the approval and oversight of credit sales. Which of the following procedures would be a control weakness?

  1. The credit department is responsible for approving shipments to all customers.
  2. The finance committee of the board of directors periodically reviews credit standards.
  3. Customers who fail to meet credit requirements must pay cash for shipments upon delivery.
  4. The sales department is responsible for determining the credit ratings of customers.

Answer(s): D



To determine if a new computer system is improving the use of a manufacturer's limited facilities in serving the largest number of customers, an auditor should compare.

  1. The number of reworked orders and their costs before and after system installation.
  2. Inventory and materials handling costs before and after system installation.
  3. The number of orders filled and their cycle times before and after system installation.
  4. The number of reworked orders and orders filled before and after system installation.

Answer(s): C



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