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
A senior Internal auditor was hired Into a large Internal audit activity It was agreed upon hiring that the auditor would pursue professional development that would support her ability to take on the role of the head of Internal audit.
Which of the following skills best supports this development goal?
- A . Data analysis and mining
- B . Technical and IT skills.
- C . Application of IIA mandatory and supplemental guidance.
- D . Risk management and planning.
Which of the following situations would cause the greatest concern regarding impairment of internal audit objectivity?
- A . The eternal auditor reviewed the audit clients proposed procedures and standards of control and offered suggested improvements at the client’s request.
- B . The internal auditor performed nonaudit work for the audit client which was communicated to senior management and the board before the engagement was performed and restated in the audit report
- C . internal auditors accepted limited access to the audit client’s systems and records m accordance with the scope of the engagement
- D . The internal auditor used his in-depth knowledge of systems development to assist the audit client m designing a new operational system with robust controls.
Which of the following principles of The IIA’s Code of Ethics implies that internal auditors should refrain from performing assurance services when there is an impairment to audit independence that has not been declared?
- A . Confidentiality.
- B . Objectivity.
- C . Integrity.
- D . Competency.
Which of the following is a consulting service the internal audit activity can perform with respect to the organization’s risk management?
- A . Delivering assurance on the risk management system
- B . Facilitating risk assessment workshops
- C . Evaluating principal risk reporting
- D . Deciding on the appropriate risk response
Who is responsible for setting the risk appetite?
- A . External auditors.
- B . Chief risk officer.
- C . Operations management.
- D . Board of directors.
Which of the following is an example of a risk avoidance strategy?
- A . Hedging against exchange rate variations.
- B . Limiting access to an organization’s data center.
- C . Selling a nonstrategic business unit.
- D . Outsourcing a high-risk activity
An organization’s board has approved an expansion plan into a new market. The board acknowledged that if the expansion is not successful, the organization would encounter large monetary losses consisting of legal fees, research and development costs, rent expenses, and labor fees.
Which of the following has the board approved?
- A . The risk response.
- B . The risk tolerance.
- C . The residual risk.
- D . The inherent risk.
Which of the following is an example of an application control?
- A . Employees in the data center must always wear identification badges
- B . Operating system updates must be installed within 48 hours.
- C . A two stage authentication process must be used to access customer information
- D . System backup and recovery testing must be done monthly
Which statement is accurate regarding reporting on the quality assurance and improvement program (OAIP) to conform with the International Standards for the Professional Practice of Internal Auditing?
- A . The chief audit executive (CAE) should report all stages of the OAlP’s development and key milestones.
- B . The CAE should report only corrective action plans that meet external assessor or stakeholder requirements.
- C . The CAE should establish the form and content of program communication so that it is in alignment with the internal audit activity charter.
- D . The CAE should disclose program details only after both internal and external assessments have been completed.
Which of the following parties would be responsible for ongoing monitoring of the organization’s corporate social responsibility activities to reduce its carbon footprint?
- A . Chief audit executive
- B . Facility operation manager
- C . Public relations manager
- D . Regulatory agency