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Exam Code: IIA-CIA-Part1

Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control

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IIA-CIA-Part1 Practice Test Total Q&A: 566 Questions and Answers

Last Update: 2016-10-25

IIA-CIA-Part1 PDF VCE Detail: IIA-CIA-Part1 Practice Test

 

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NO.1 When a risk assessment process has been used to construct an audit engagement
schedule,which of the following should receive attention first?
A. The external auditors have requested assistance for their upcoming annual audit.
B. The existing accounts payable system has not been audited over the past year.
C. Management has requested an investigation of possible lapping in receivables.
D. A new accounts payable system is currently undergoing testing by the information technology
department.
Answer: C

IIA-CIA-Part1 Practice Questions   

NO.2 Risk assessments can vary in format,but generallyinclude.
I.A description of identified risks.
II.Tests of audit controls.
III.A system of rating risks.
IV.Sample size identification.
A. I and IIonly
B. I and IIIonly
C. I,III,and IVonly
D. II,III,and IVonly
Answer: B

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