Cisco
CompTIA
ISC
EC-Council
EXIN
Fortinet
ITIL
Juniper
Microsoft
VMware
Avaya
SAP
Google
NVIDIA
Salesforce
Amazon
Palo Alto Networks
ISC2
Splunk
ServiceNow
All Vendors
  2. Home
  3. Exams
  4. IIA
  5. IIA-CIA-Part1

IIA IIA-CIA-Part1 Exam
CIA Part 1 - Essentials of Internal Auditing (Page 15 )

Updated On: 1-Feb-2026
Page 15 of 115
PDF with 1175 Questions

Which of the following steps would not be included in a program of selecting and developing human resources for an internal audit department?

  1. Scheduling periodic meetings with individual auditors,during which the chief audit executive
    provides counsel regarding each auditor's performance and professional career development.
  2. Establishing an internal review team to assess the auditors' and audit department's compliance with standards,level of audit effectiveness,and compliance with departmental policy.
  3. Developing specific job descriptions for audit staff,audit managers,and other auditing positions.
  4. Establishing in-house training programs and requiring continuing education for audit staff.

Answer(s): B



Auditors 1, 2, and 3 work out of various offices. Each must be assigned to one, and only one, of three audit locations (A, B, or C). The cost of sending each auditor to each location is listed below:
Audit Locations
Auditor 1
A
B
C
Auditor 2
$200
$300
$400
Auditor 3
$400
$300
$600
Auditor 4
$200
$200
$500
The minimum cost with which this assignment can be accomplished is:

  1. $800
  2. $900
  3. $1,000
  4. $1,100

Answer(s): B



An audit of the quality control department is being planned. Which of the following would least likely be used in the preparation of a preliminary survey questionnaire?

  1. An analysis of quality control documents.
  2. The permanent audit file.
  3. The prior audit report.
  4. Management's charter for the quality control department.

Answer(s): A



An objective for an audit of a medical research corporation is to evaluate management's controls to ensure that timely reports are submitted to sponsors of contracted research projects. In planning the audit to achieve this objective, the auditor should begin by:

  1. Reviewing policies and procedures.
  2. Interviewing a group of research managers.
  3. Observing report preparation in a number of laboratories.
  4. Sending a questionnaire to a sample of research sponsors.

Answer(s): A



Which of the following internal control weaknesses would an auditor most likely detect while reviewing a flowchart that depicts the purchasing function of an organization?

  1. Purchasing policies have not been updated.
  2. The organization is not taking advantage of quantity discounts available from its suppliers.
  3. Payments for goods received have not been authorized at the appropriate level.
  4. Payments to suppliers are made before goods are received.

Answer(s): D



Viewing page 15 of 115
Viewing questions 71 - 75 out of 1175 questions



Post your Comments and Discuss IIA IIA-CIA-Part1 exam prep with other Community members:

Join the IIA-CIA-Part1 Discussion