CIA考试第一部分《内部审计基础》样题

普通来源：IIA官网 2019-12-27

科目选择

[内部审计基础]

[内部审计实务]

[内部审计知识要素]

CIA考试第一部分《内部审计基础》样题如下，大家可以此了解CIA考试中的主要题型和内容：

Part 1 Sample Exam Questions

According to IIA guidance, independence of the internal audit activity is achieved through which of the following?
A. Staffing and supervision.
B. Continuing professional development and due professional care.
C. Human relations and communications.
D. Organizational status and objectivity.
View answer
Incorrect. Staffing and supervision relate to the professional proficiency of the internal audit activity.
Incorrect. Continuing professional development and due professional care relate to the professional proficiency of the internal auditor.
Incorrect. Human relations and communications relate to the professional proficiency of the internal auditor.
Correct. According to Practice Advisory 1110-1, organizational status and objectivity permit members of the internal audit activity to render the impartial and unbiased judgments essential to the proper conduct of engagements.”
Which of the following fraudulent entries is most likely to be made to conceal the theft of an asset?
1. Debit expenses, and credit the asset.
2. Debit the asset, and credit another asset account.
3. Debit revenue, and credit the asset.
4. Debit another asset account, and credit the asset..
View answer
1. Correct. Most fraud perpetrators would attempt to conceal their theft by charging it against an expense account.
2. Incorrect. Debiting the stolen asset account would be going in the wrong direction to conceal an asset theft.
3. Incorrect. An entry decreasing revenue would be unusual and would stand out.
4. Incorrect. This entry would not permanently conceal the frauIt would simply shift the irreconcilable balance to another asset account.