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
Regarding the chief audit executive (CAE).
Which of the following is considered an impairment to the independence of the internal audit activity?
- A . The CAE reports administratively to the CEO.
- B . The CAE is asked to submit the liquidation of her travel allowances to human resources for approval.
- C . The CAE’s supervisor is responsible for the risk management function.
- D . The CAE is asked to review new procedures before implementation.
Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?
A description of their job responsibilities,
- A . A non-disclosure agreement.
- B . An annual declaration of commitment to
- C . The IIA s Code of Ethics.
- D . The internal audit charter.
Whch of the following would show appropriate disclosure of nonconformance with the Standards?
- A . The chief audit executive (CAE) documented in the personal file a critical conflict of interest involving an internal audit on a upcoming contracting engagement.
- B . The CAE discussed with the board an issue regarding the internal activity performing an IT engagement without proper skills and knowledge.
- C . The CAE met with the peer review team to discuss an internal auditor’s failure to meet the annual requirements for continuing professional education.
- D . The CAE revealed to revealed to operational manager that he failed to appropriately consider risks while he was developing the audit plan.
Which of the following is an indicator that the organization s risk management process is effective?
- A . The organization s risk appetite mission, and objectives are dearly outlined.
- B . The organization s risk management practices are assessed as mature.
- C . The organization has adopted risk management frameworks and global models.
- D . The organization s significant risks are identified and adequately assessed
What is the best course of action when the internal audit activity does not have the knowledge necessary to perform a planned audit of the organization’s new IT data backup process?
- A . Postpone the audit engagement to a later date.
- B . Recruit and hire a full-time staff auditor who is proficient in data backup processes.
- C . Change the plan from an assurance engagement to a consulting engagement.
- D . Provide data backup training to the engagement supervisor.
Which of the following is an example of a detective control?
- A . Automatic shut-off valve.
- B . Auto-correct software functionality.
- C . Confirmation with suppliers and vendors.
- D . Safety instructions.
During an audit of the procurement department, the internal auditor interviewed the department manager to ask questions about the purchasing process. There have been a number of employee complaints, tips, and reports regarding the purchasing process via the organization’s whistleblower hotline.
Which of the following phrases from the interviewee is most likely to raise concerns regarding potential control deficiencies or fraud risks?
- A . "The process works the way it is mandated to work."
- B . "I never did it this way."
- C . "I cannot take more than a few days of vacation, as nobody else can perform my duties."
- D . "There are policies or procedures for this process."
Which of the following is an advantage of using nongovernmental organization (NGO) members on an assurance team when auditing corporate social responsibility?
- A . Typically less time is needed to train the NGO members on the audit process.
- B . NGO members are often more unbiased and objective
- C . A report with a positive statement from an NGO member is deemed to be more credible. As opposed to auditors.
- D . NGO members are licensed to audit corporate social responsibility.
Consolidating the reporting of risks.
- A . 1 and 4.
- B . 2 and 4.
- C . 2, 3, and 4.
- D . 1, 2, and 3.
An internal auditor is assessing fraud risks and creating a fraud risk matrix for a particular branch location.
Which of the following is most likely to be included in the matrix?
- A . Risks and relevant mitigating controls.
- B . Business processes and relevant fraud risks.
- C . Fraud scenarios and relevant risks.
- D . Opportunity, rationalization, and pressure to commit fraud.