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CIA Part 1: Control: Types & Techniques

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Exam (elaborations)

CIA Part 1: Control: Types & Techniques

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11 pages

2025/2026

Institution CIA - Certified Internal Auditor

Module CIA - Certified Internal Auditor

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CIA Part 1: Control: Types & Techniques

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CIA Part 1: Control: Types &
Techniques
ControlM-
MAnswerMisM"anyMactionMtakenMbyMmanagement,MtheMboard,MandMotherMpartiesMto
MmanageMriskMandMincreaseMtheMlikelihoodMthatMestablishedMobjectivesMandMgoalsMw
illMbeMacheived.MManagementMplans,Morganizaes,MandMdirectsMtheMperformanceMofMsu
fficientMactionsMtoMprovideMreasonableMassuranceMthatMobjectivesMandMgoalsMwillMbe
Machieved.

ControlMprocessesM-
MAnswerMareM"theMpolicies,MproceduresM(bothMmanualMandMautomated),MandMactivitie
sMthatMareMpartMofMtheMcontrolMframework,MdesignedMandMoperatedMtoMensureMtha
tMrisksMareMcontainedMwithinMtheMlevelMthatManMorganizationMisMwillingMtoMaccept

measurementMandMcorrectionM-
MAnswerMControlMrequiresMfeedbackMonMtheMresultsMofMorganizationalMactivitiesMforM
theMpurposesMofM________M____M__________

TransactionMtrailsM-
MAnswerMaMcompleteMtrailMusefulMforMauditMandMotherMpurposesMmightMexistMforM
onlyMaMshortMtimeMorMonlyMinMcomputerMreadableMform.MTheMnatureMofMtheMtrail
MisMoftenMdependentMonMtheMtransactionMprocessingMmode.

UniformMprocessingMofMtransactionsM-
MAnswerMComputerMprocessingMuniformlyMsubjectsMsimilarMtransactionsMtoMtheMsame
MprocessingMinstructionsMandMthusMvirtuallyMeliminatesMclericalMerror.

SegregationMofMfunctionsM-
MAnswerMmanyMcontrolsMonceMperformedMbyMseparateMindividualsMmayMbeMconcentra
tedMinMcomputerMsystems.MThus,ManMindividualMwhoMhasMaccessMtoMtheMcomputerM
mayMperformMincompatibleMfunctions.MAsMaMresult,MotherMcontrolsMmayMbeMnecessar
yMtoMachieveMtheMcontrolMobjectivesMordinarilyMaccomplishedMbyM________M___M____
__

PotentialMforMincreasedMmanagementMsupervisionM-
MAnswerMcomputerMsystemsMofferMmanagementMmanyManalyticalMtoolsMforMreviewMan
dMsupervisionMofMoperations.MTheseMadditionalMcontrolsMmayMenhanceMinternalMcontro

, l.MForMexample,MtraditionalMcomparisonsMofMactualMandMbudgetedMoperatingMratiosMa
ndMreconciliationsMofMaccountsMareMoftenMavailableMforMreviewMonMaMmoreMtimelyM
basis.MFurtermore,MsomeMprogrammedMapplicationsMprovideMstatisticsMregardingMcomput
erMoperationsMthatMmayMbeMusedMtoMmonitorMactualMprocessing.

InitiationMorMsubsequentMexecutionMofMtransactionsMbyMcompuerM-
MAnswerMcertainMtransactionsMmayMbeMautomaticallyMinitiatedMorMcertainMprocedures
MrequiredMtoMexecuteMaMtransactionMmayMbeMautomaticallyMperformedMbyMaMcompu
terMsystem.MTheMauthorizationMofMtheseMtransactionsMorMproceduresMmayMnotMbeMd
ocumentedMinMtheMsameMwayMasMthoseMinMaMmanualMsystem.MAccordingly,Mmanage
ment'sMauthorizationMmayMbeMimplicitMinMitsMacceptanceMofMtheMdesignMofMtheMsyst
em.

PreventativeMcontrolsM-
MAnswerM_______M______MdeterMtheMoccurrenceMofMunwantedMevents

detectiveMcontrolsM-
MAnswerM_________M________MalertMtheMproperMpeopleMafterManMunwantedMevent.

CorrectiveMcontrolsM-MAnswerMcorrectMtheMnegativeMeffectsMofMunwantedMevents

directiveMcontrolsM-
MAnswerM_____M_____McauseMorMencourageMtheMoccurrenceMofMaMdesirableMevent.

compensatoryM"mitigated"McontrolsM-
MAnswerM_______M_______MmayMreduceMriskMwhenMtheMprimaryMcontrolsMareMineffe
ctive.MHowever,MtheyMdoMnotMbyMthemselves,MreduceMriskMtoManMacceptableMlevel

ComplementaryMcontrolsM-
MAnswerM_______M_____MworkMwithMotherMcontrolsMtoMreduceMriskMtoManMaccepta
bleMlevel.MTheirMsynergyMisMmoreMeffectiveMthanMeitherMcontrolMbyMitself.

BatchMprocessingM-
MAnswerMInMthisMmode,MtransactionsMareMaccumulatedMandMsubmittedMtoMtheMcomp
uterMasMaMsingleMbatch.

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Uploaded on: April 3, 2026
Number of pages: 11
Written in: 2025/2026
Type: Exam (elaborations)
Contains: Questions & answers

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