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
According to IIA guidance, which of the following statements is true regarding the internal audit activity’s quality assurance and improvement program (QAIP)?
- A . Internal assessments rely solely on the review of completed audit engagements for demonstrated performance.
- B . The chief audit executive is responsible for assessing the suitability and competence of an external assessor.
- C . QAIP results must first be discussed with the board and approval obtained for distribution to senior management.
- D . At the board’s discretion, the frequency of external assessments can exceed the five-year guideline.
The board of a newly established organization was discussing the contents of the draft internal audit charter One board member suggested adding to the charter an obligation for the internal audit activity to develop controls in business procedures. The board member explained that the new organization needs professional-level developers, internal auditors have the necessary skills and competencies, and the internal audit activity is well positioned to assume this responsibility.
Which of the following would be a potential concern if the board member’s suggestion is adopted?
- A . Due professional care.
- B . Internal audit objectivity.
- C . Risk management assurance.
- D . Professional development.
An accounts payable clerk who has access to the vendor master file replaced the payment details of a legitimate vendor with those of a friend before processing the payment through the organization’s cashier. Immediately afterward, he restored the original vendor information.
Which of the following controls could have prevented this fraud?
- A . Approval of master file change requests by the accounts payable supervisor
- B . Comparison of the check register to original invoices.
- C . Segregation of duties between accounts payable and the cashier.
- D . Frequent issuance of account statements sent to the vendors.
An internal auditor was completely honest with operational management when delivering unfavorable audit results.
Which of the following best describes the IIA Code of Ethics principle that the auditor demonstrated?
- A . Integrity
- B . Objectivity
- C . Competency
- D . Transparency
Six months after an employee was transferred to the internal audit activity his former operating manager requested that he return to assist a project team with the evaluation of a new pricing module for the organization’s online ordering system.
According to IIA guidance which of the following statements is true?
- A . The auditor cannot be assigned to this project, as it has been fewer than 12 months since he was transferred from that department.
- B . Another internal auditor should be appointed to the engagement to preserve the independence of the internal audit activity
- C . The auditor cannot participate in the assignment, as providing an opinion would impair his objectivity
- D . The auditor may participate on the project, as the nature of the assignment is consulting
Which of the following is an appropriate roe fa the internal audit activity?
- A . Ensuring the organization’s key risks are managed through appropriate controls.
- B . Assisting the organization in maintaining effective controls.
- C . implementing new controls to promote continuous improvement
- D . Validating control assessments performed by the external auditor.
During a payroll audit, a staff internal auditor suspects that signatures on some of the documents being sampled for examination are not authentic.
Which of the following actions should the auditor take before proceeding with the examination?
- A . Suggest to the payroll manager that the suspicious documents should be sent to the organization’s security department for forensic review.
- B . Keep the suspicious documents in the workpaper file until the end of the engagement, and then discuss the suspicions with the payroll manager.
- C . Discuss the suspicious documents with payroll staff to seek their views on the authenticity of the signatures.
- D . Review the suspicious documents with the chief audit executive and seek advice concerning further examination.
Which of the following characteristics is typical of the internal audit activity?
- A . Serves third parties that need reliable financial information from audit engagements
- B . Responds to the needs and desires of senior management and the board, but remains independent of areas under review
- C . Ensures the organization complies with laws and regulations in the area under review
- D . Is completely independent of senior management, the board and the area under review
Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?
- A . Planning an engagement of the area in which fraud is suspected.
- B . Employing audit tests to detect fraud.
- C . Interrogating a suspected fraudster
- D . Completing a process review to improve controls to prevent fraud
According to IIA guidance, who is ultimately responsible for the enhancement of the internal auditor’s knowledge, skills, and other competencies?
- A . The officer in charge of human resources.
- B . The chief audit executive.
- C . The internal auditor.
- D . The CEO.