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CIA Internal Audit Fundamentals

Internal Audit Fundamentals

Last Update Jun 18, 2026
Total Questions : 735

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Questions 2

Which of the following fraud prevention measures is most likely to trigger undesired adverse behavior if improperly designed?

Options:

A.  

Disclosure of outside business activities

B.  

Ethics training programs

C.  

Compensation programs

D.  

Exit interviews

Discussion 0
Questions 3

According to IIA guidance, a new internal auditor is expected to possess which of the following competencies?

Options:

A.  

Technical industry-specific expertise.

B.  

Expertise in cybersecurity, an area of increasing risk.

C.  

Knowledge of IT risks and controls.

D.  

Knowledge of forensic accounting.

Discussion 0
Questions 4

Which of the following describes two duties that should not be performed by the same person?

Options:

A.  

Posting cash receipts and cash payments to the general ledger.

B.  

Posting bad debt write-offs and reconciling the accounts payable subsidiary ledger.

C.  

Distributing payroll checks and approving sales returns for credit.

D.  

Recording cash receipts and preparing bank reconciliations.

Discussion 0
Questions 5

The largest risks facing an organization should be mitigated by which type of controls?

Options:

A.  

Entity-level

B.  

Activity-level

C.  

Transaction-level

D.  

Process-level

Discussion 0
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