Certified Internal Auditor (CIA) Part 1: Business Acumen Free Practice Exam Questions

231 real Certified Internal Auditor (CIA) Part 1: Business Acumen exam questions with answers and AI explanations. IIA certification prep — page 1 of 24.

1. Question 1: The top three sales representatives for a company consistently include non-allowable charges on their expense reports. Line management is reluctant to deny rei…
2. Question 2: Which of the following internal control weaknesses would an auditor most likely detect while reviewing a flowchart that depicts the purchasing function of an o…
3. Question 3: A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an…
4. Question 4: Which of the following situations allows for the most objectivity on the part of an internal auditor?
5. Question 5: An internal auditor for a large computer company suspects that returned computer systems are being repackaged as new products and shipped to other customers be…
6. Question 6: According to IIA guidance, which of the following is the most likely obstacle to undertaking a quality assurance and improvement program by the internal audit…
7. Question 7: If earnings on financial statements for internal use only have been manipulated in the past, an internal auditor is likely to focus on which of the following?
8. Question 8: According to the International Professional Practices Framework, which of the following is the appropriate division of responsibilities for the coordination of…
9. Question 9: Management has decided to invest significant capital in a new and innovative large computer system. They understand that they are one of the first organization…
10. Question 10: In developing an appropriate work program for an audit engagement, the most important factor for an audit supervisor to consider is the: