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IIA IIA-CIA-Part1 Exam
CIA Part 1 - Essentials of Internal Auditing (Page 7 )

Updated On: 1-Feb-2026
Page 7 of 115
PDF with 1175 Questions

An organization's accounts payable function improved its internal controls significantly after it received an unsatisfactory audit report.
When planning a follow-up audit of the function, what level of detection risk should be expected if the audit and sampling procedures used are unchanged from the prior audit?

  1. Detection risk is lower because control risk is lower.
  2. Detection risk is lower because control risk is higher.
  3. Detection risk is higher because control risk is lower.
  4. Detection risk is unchanged although control risk is lower.

Answer(s): D



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 is an example of sharing risk?

  1. An organization redesigned a business process to change the risk pattern.
  2. An organization outsourced a portion of its services to a third-party service provider.
  3. An organization sold an unprofitable business unit to its competitor.
  4. In order to spread total risk,an organization used multiple vendors for critical materials.

Answer(s): B



Which of the following components influences the risk consciousness of an organization's people and is the basis for all other components of enterprise risk management?

  1. Objective setting.
  2. Information and Communication.
  3. Risk Assessment.
  4. Internal Environment.

Answer(s): D



Which of the following is an appropriate consideration by the auditor when preparing an engagement program for a human resource audit?

  1. State the work steps in the form of questions.
  2. Use standard audit program for HR from previous years.
  3. Include in the audit program certain audit tests requested by audit client.
  4. Defer preparation of the audit program after the field work.

Answer(s): C



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