Tag Archives: IIA IIA-CIA-Part1 Practice Test

[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 391-400

EnsurepassQUESTION 391 Which of the following situations would most likely result in the auditor in charge (AIC) recommending that the staff auditor further investigate non-compliant items?   A. A staff auditor conducted a test of 25 non-statistical sample items, selected … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 381-390

EnsurepassQUESTION 381 Which of the following is an example of a preventive control activity for risk related to pollution caused by waste disposal?   A. Offering an education program delivered by environmental experts. B. Maintaining strict security around environmental department … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 371-380

EnsurepassQUESTION 371 Which of the following is a limitation of using observation as a manual audit procedure?   A. Observation provides information at a certain time and makes it difficult to draw representative conclusions. B. Observation is not as persuasive … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 361-370

EnsurepassQUESTION 361 In an audit engagement, a group of internal auditors used an integrated test facility to test payroll processing. The auditors identified the key controls and processing steps in the computer software,and then developed test data. Over the course … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 351-360

EnsurepassQUESTION 351 Internal control processes in an organization require that all investments exceeding $20,000 receive authorization from both the president and treasurer. After conducting a sample of these transactions,an auditor determined that 10 of the 500 investments in the sample … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 341-350

EnsurepassQUESTION 341 Which of the following is accomplished by the internal audit charter?   A. It establishes the audit committee’s position within the organization. B. It authorizes access to records,personnel and physical properties relevant to the performance of engagements. C. … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 331-340

EnsurepassQUESTION 331 Which of the following best describes an appropriate form of working paper standardization?   A. Uniform cross referencing system. B. Customized layouts for each specific audit area. C. Comprehensive data lists from information databases. D. Audit client review … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 321-330

EnsurepassQUESTION 321 In which of the following circumstances would an internal auditor not need to search for other signs of fraud?   A. The organization has an unusually high increase in costs. B. There are several substantial weaknesses with the … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 311-320

EnsurepassQUESTION 311 Which of the following is true regarding the purpose of the COSO enterprise risk management framework?   1. It is a process that is ongoing and flows throughout the organization.   2. It contributes to the formulation of … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 271-280

EnsurepassQUESTION 271 The chief audit executive is revising policies relating to independence and objectivity of the internal audit activity. Which of the following would be a part of the revised policies document?   A. Any auditor that received high-value gifts … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 301-310

EnsurepassQUESTION 301 Which of the following statements is not true about red flags?   A. It can be challenging to quantify red flags. B. There is a scarcity of established literature on red flags. C. Red flags can point auditors … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 291-300

EnsurepassQUESTION 291 Which of the following is least likely to enhance the independence of an internal audit activity?   A. The existence of a formal written charter for the internal audit activity. B. Submission of an annual internal audit work … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 281-290

EnsurepassQUESTION 281 The work papers for an audit of hazardous-materials handling and disposal at an engineering research facility provide evidence that the following procedures wereperformed.   Drums of hazardous waste not yet shipped off-site were inventoried. The physical count agreed … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 261-270

EnsurepassQUESTION 261 To develop greater internal auditing expertise,the chief audit executive (CAE) has been assigning the same relatively inexperienced team of internal auditors to a series of engagements spanning several months. Is this practice consistent with the Standards?   A. … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 251-260

EnsurepassQUESTION 251 Which of the following would be the least significant consideration when performing a risk analysis?   A. Financial exposure and potential loss. B. Skills available within the audit staff. C. Results of prior audits. D. Major operating changes. … Continue reading

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[Free] Download New Updated (October 2016) IIA IIA-CIA-Part1 Real Exam 231-240

EnsurepassQUESTION 231 Which of the following are acceptable resources for a chief audit executive to use when developing a staffing plan?   1. Co-sourcing arrangements.   2. Employees from other areas of the organization.   3. The organization’s external auditors. … Continue reading

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