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 17 )

Updated On: 1-Feb-2026
Page 17 of 115
PDF with 1175 Questions

To promote a positive image within an organization, a chief audit executive (CAE) adjusted the audit plan to focus on assurance engagements that highlighted potential costs to be saved. Negative observations were to be omitted from engagement final communications. Which action taken by the CAE would be considered a violation of the Standards?

  1. The focus of the audit function was changed without modifying the audit charter or notifying the audit committee.
    II. Negative observations were omitted from the engagement final communications.
    III. Cost savings and recommendations were highlighted in the engagement final communications.
  2. IIonly
  3. I and IIonly
  4. I and IIIonly
  5. I,II,and III.

Answer(s): B



Which of the following actions would be considered a violation of the Standards?

  1. Drafts of engagement communications were reviewed with the audit client to obtain input. The client's comments were considered when developing the engagement final communication.
    II. An auditor participated as part of a development team to review the control procedures to be incorporated into a major computer application under development.
    III. Given limited resources, the chief audit executive performed a risk analysis to determine which functions to audit.
  2. IIonly
  3. I and IIIonly
  4. I,II,and III.
  5. None of the above.

Answer(s): D



A manufacturer uses a materials requirements planning (MRP) system to track inventory, orders, and raw materials requirements. What condition should an auditor search for in the MRP database if a preliminary assessment indicated that inventory is understated?

  1. Item cost set at zero.
    II. Negative quantities on hand.
    III. Order quantity exceeding requirements.
    IV. Inventory lead times exceeding delivery schedule.
  2. I and IIonly
  3. I and IVonly
  4. II and IVonly
  5. III and IVonly

Answer(s): A



To identify those components of a telecommunications system that present the greatest risk, an internal auditor should first:

  1. Review the open systems interconnect network model.
  2. Identify the network operating costs.
  3. Determine the business purpose of the network.
  4. Map the network software and hardware products into their respective layers.

Answer(s): C



The chief audit executive's responsibility regarding control processes includes:

  1. Assisting senior management and the audit committee in the development of an annual assessment about internal control.
  2. Overseeing the establishment of internal control processes.
  3. Maintaining the organization's governance processes.
  4. Ensuring that the internal audit activity assesses all control processes annually.

Answer(s): A



Viewing page 17 of 115
Viewing questions 81 - 85 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