Expert Answers to IIA Exam IIA-CIA-Part1 Questions

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CIA Internal Audit Fundamentals

Internal Audit Fundamentals

Last Update Mar 20, 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:

Disclosure of outside business activities

Ethics training programs

Compensation programs

Exit interviews

Discussion 0

Questions 3

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

Options:

Technical industry-specific expertise.

Expertise in cybersecurity, an area of increasing risk.

Knowledge of IT risks and controls.

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:

Posting cash receipts and cash payments to the general ledger.

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

Distributing payroll checks and approving sales returns for credit.

Recording cash receipts and preparing bank reconciliations.

Discussion 0

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Questions 5

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

Options:

Entity-level

Activity-level

Transaction-level

Process-level

Discussion 0

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