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 19 of 24.

1. Question 181: An organization's human resources (HR) department allows employees to take their leave time prior to it being earned. The employees track their leave time in a…
2. Question 182: The chief audit executive (CAE) scheduled a cybersecurity risk engagement at the board's request. However, the internal auditor with the relevant technical ski…
3. Question 183: Which documents would help a forensic auditor identify instances of collusion between an employee and vendor to defraud the organization?
4. Question 184: According to IIA guidance, which of the following components must be included in the annual report to the board on the quality assurance and improvement progra…
5. Question 185: Management has implemented a segregation-of-duties policy for handling inventory. Which of the following fraud risks would be more concerning to an internal au…
6. Question 186: Which of the following best demonstrates the board of directors’ governance over internal control?
7. Question 187: There is a growing perception that employees generally evade their responsibilities. What impact will an internal auditor most likely see during an engagement?
8. Question 188: Which of the following would require a disclosure of nonconformance with the Standards and The IIA's Code of Ethics in the communication of an engagement's res…
9. Question 189: An organization is considering purchasing a new banking software system and has asked the internal audit activity to evaluate the system. An internal auditor a…
10. Question 190: An internal auditor wants to sample data to test an audit theory in a cost-effective way. Which of the following sampling strategies should she use?