IIA
CIA-Part1-2025
CIA Part 1 - Internal Audit Fundamentals
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Question: 1
During the planning stage of an assurance engagement, the engagement supervisor initially reviews the
control environment to identify and examine possible fraud risks.
Which finding should be considered a potential red flag?
A. Senior management reinforces the code of ethics.
B. Senior management sets unattainable business targets.
C. Senior management reiterates the whistleblowing policy.
D. Senior management does not have a succession plan.
Answer: B
Question: 2
An organization is considering the acquisition of a target organization. Senior management asks the
internal audit function to advise on the target organization’s information security practices.
What type of internal audit service is this?
A. System development.
B. Process reengineering.
C. Due diligence.
D. Benchmarking.
Answer: C
Question: 3
What should the internal audit function promote to most effectively deter fraud?
A. Fraud data mining.
B. Fraud risk assessments.
C. Whistleblowing mechanisms.
D. Ethical culture.
Answer: D
Visit us at: https://examkill.com/cia-part1-2025
CIA-Part1-2025
CIA Part 1 - Internal Audit Fundamentals
Up to Date products, reliable and verified.
Questions and Answers in PDF Format.
For More Information – Visit link below:
Web: www.examkill.com/
Version product
Visit us at: https://examkill.com/cia-part1-2025
, Latest Version: 6.0
Question: 1
During the planning stage of an assurance engagement, the engagement supervisor initially reviews the
control environment to identify and examine possible fraud risks.
Which finding should be considered a potential red flag?
A. Senior management reinforces the code of ethics.
B. Senior management sets unattainable business targets.
C. Senior management reiterates the whistleblowing policy.
D. Senior management does not have a succession plan.
Answer: B
Question: 2
An organization is considering the acquisition of a target organization. Senior management asks the
internal audit function to advise on the target organization’s information security practices.
What type of internal audit service is this?
A. System development.
B. Process reengineering.
C. Due diligence.
D. Benchmarking.
Answer: C
Question: 3
What should the internal audit function promote to most effectively deter fraud?
A. Fraud data mining.
B. Fraud risk assessments.
C. Whistleblowing mechanisms.
D. Ethical culture.
Answer: D
Visit us at: https://examkill.com/cia-part1-2025
