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IIA-CIA-Part1 Exam Sample Questions

Question: 2

Which of the following factors affects the control risk of a company?

A.Potential problems like technological obsolescence.

  • Unusual pressures on management.
  • Complex accounts that require expert valuations.
  • Segregation of duties.

  • Answer: D

    Question: 2

    Which of the following factors affects the control risk of a company?

    A.Potential problems like technological obsolescence.

  • Unusual pressures on management.
  • Complex accounts that require expert valuations.
  • Segregation of duties.

  • Answer: D

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    Question: 2

    Which of the following factors affects the control risk of a company?

    A.Potential problems like technological obsolescence.

  • Unusual pressures on management.
  • Complex accounts that require expert valuations.
  • Segregation of duties.

  • Answer: D

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    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?

    Monitoring.

    1. Control environment.
    2. Information and communication.
    3. Control activities.


    Answer: B

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    Question: 2

    Which of the following factors affects the control risk of a company?

    A.Potential problems like technological obsolescence.

  • Unusual pressures on management.
  • Complex accounts that require expert valuations.
  • Segregation of duties.

  • Answer: D

    Question: 2

    Which of the following factors affects the control risk of a company?

    A.Potential problems like technological obsolescence.

  • Unusual pressures on management.
  • Complex accounts that require expert valuations.
  • Segregation of duties.

  • Answer: D

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