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Sample Questions

IIA-CIA-Part1 Dumps Sample 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 reimbursement of the charges for fear of losing the sales representatives. This situation has the greatest negative impact on which of the following internal control components?

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IIA-CIA-Part1 Questions Sample Question 2

A high-volume retailer of consumer goods has used point-of-sale data to record sales and update inventory records for several years. When price changes are scheduled, corporate head quarters downloads a price change file to a computer server system at each store. Each store's assistant manager is responsible for checking the server for downloads and running the program that updates the store's price file at the authorized price update time. In comparison with having headquarters initiate the price update centrally, this approach to price updating will most likely:

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IIA-CIA-Part1 Question Answers Sample Question 3

An internal auditor is reviewing a new automated human resources system. The system contains a table of pay rates which are matched to the employee job classifications. The best control to ensure that the table is updated correctly for only valid pay changes would be to:

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IIA-CIA-Part1 Study Material Sample Question 4

During an audit of financial contracts, an internal auditor learns that a relative has a substantial loan with the organization. The auditor should:

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IIA-CIA-Part1 Exam Sample Question 5

An organization's chief audit executive (CAE) has been asked to conduct an assurance engagement for an information technology system that was subject to a consulting engagement in the prior year. How should the CAE respond?

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