IIA IIA-CIA-Part1 Practice Exams
Last updated on Oct 22,2026- Exam Code: IIA-CIA-Part1
- Exam Name: CIA Exam Part One: Essentials of Internal Auditing
- Certification Provider: IIA
- Latest update: Oct 22,2026
Which of the following statements is true regarding how the scope of a consulting engagement should be established?
- A . The engagement client should be able to determine the scope to be applied to the engagement
- B . The internal auditor should establish a scope that does not impair her objectivity
- C . Any attempts by the engagement client to limit the scope should be considered a scope limitation
- D . The scope should include reviewing the effectiveness of the internal control environment
Which of the following is a detective control strategy against fraud?
- A . Requiring employees to attend ethics training.
- B . Performing background checks on employees.
- C . Implementing a control self-assessment.
- D . Performing a surprise audit
According to IIA guidance, which of the following actions is a chief audit executive required to take with regard to reporting the results of the quality assurance and improvement program?
- A . Report external assessments upon completion of such assessments
- B . Report external assessments at least annually
- C . Report ongoing monitoring quarterly
- D . Report post-engagement reviews at least once every five years
Which of the following would best describe a control implemented to detect cash register disbursement fraud in a large retail store?
- A . Separate the duties of processing and authorizing refunds on merchandise
- B . Post signs in the register area prompting customers to ask for and examine their sales receipts
- C . Periodically count the cash in the register and compare it to the expected amount
- D . Use cash registers with internal tapes that are tamper proof and that require a manager to process voids or refunds
Which of the following scenarios provides the most concerning red flag or indicator of possible fraud?
- A . An employee receives a bonus for perfect attendance
- B . During the past 18 months three chief financial officers have left the organization after having been promoted to the position
- C . The organization does not perform any due diligence research on third party service providers
- D . Three competitors are highly profitable but a fourth equal in size is approaching bankruptcy limits
According to IIA guidance, which of the following best demonstrates that the chief audit executive is properly reporting the results of the quality assurance and improvement program to senior management and the board?
- A . Providing a written conformance statement to both senior management and the board.
- B . Giving copies of both external and internal assessments to the board.
- C . Keeping files of reports of ongoing external assessment monitoring.
- D . Retaining copies of board meeting minutes showing that discussions of assessments took place.
Which of the following describes a responsibility of operating management in an organization’s corporate social responsibility (CSR) efforts?
- A . Responsible for implementing CSR principles and overseeing of CSR performance.
- B . Responsible for performing periodic internal self-verifications of reported CSR results.
- C . Responsible for performing analysis and comparison of CSR reports and performance.
- D . Responsible for ongoing CSR reporting and accomplishing of performance targets.
The manager of the payroll department requested a review of the payroll process, but only wants the engagement to include processes related to approval of time worked.
What type of activity is this?
- A . Financial assurance engagement.
- B . Operational consulting engagement.
- C . Compliance assurance engagement.
- D . Risk management consulting engagement.
An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible.
Which of the following is the best action for the new internal auditor to take?
- A . If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes wifi provide depth and add more value.,
- B . If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.
- C . If it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value.
- D . If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor’s previous role when this engagement was assigned.
The internal audit activity is responsible for conducting fraud investigations. A potential fraud instance was identified during an audit engagement. The chief audit executive appoints a lead investigate.
Which of the following would most likely be the next step?
- A . Ask internal auditors to gather all relevant information evidence
- B . Identify and interview witnesses first potential suspects later.
- C . Conduct a fraud risk assessment to the most vulnerable areas.
- D . Determine me competencies needed and assess whatever team members have a conflict of interest.