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 of assurance services provided by the internal audit activity?
- A . Internal auditors cannot assess an operation for which they were responsible within the previous year.
- B . Management of the area under review must agree with the engagement objectives, scope, and techniques.
- C . The engagement results will vary in form and content depending upon the needs and wishes of the engagement client.
- D . The only parties involved in the engagement are the internal auditor and management of the area under review.
Which of the following statements best demonstrates application of due professional care during an assurance engagement?
- A . The engagement detected irregularities and noncompliance instances.
- B . The engagement supervisor had no significant comments in the supervisory review.
- C . The audit procedures were systematically planned, executed, and documented.
- D . The engagement objectives were designed to assist the engagement client.
Which of the following is a true statement regarding environmental, social, and governance (ESG) and corporate social responsibility (CSR)?
- A . Sustainability disclosure is evolving around the world.
- B . Having a CSR program also means decreased revenue and increased costs.
- C . Organizations with ESG programs have lower performance due to the necessity to focus on sustainability as well.
- D . Sustainability reporting focuses solely on the environmental and social performance of an organization’s activities.
An internal auditor is trying to evaluate what could go wrong after determining that a risk management technique is operating effectively.
What type of risk is the auditor assessing?
- A . Inherent risk.
- B . Residual risk.
- C . Impact risk.
- D . Detection risk.
Which of the following would be considered a primary control to reduce the risk associated with setting up duplicate vendors?
- A . Receipt of a signed and approved vendor setup form.
- B . Segregation of duties between setting up vendors and making vendor payments.
- C . System validation and edit checks on vendor identification number
- D . A vendor setup policy and procedure.
Which competency is required of all staff internal auditors prior to the commencement of an IT audit?
- A . The ability to assess IT governance.
- B . The ability to provide an explanation on the risk profile of the organization to the board and senior management.
- C . The ability to ensure that proposals for improvements to internal controls are balanced with organizational objectives and capabilities.
- D . The ability to assess the potential for fraud risk and identifying common types of fraud associated with the engagement.
Which competency is required of all staff internal auditors prior to the commencement of an IT audit?
- A . The ability to assess IT governance.
- B . The ability to provide an explanation on the risk profile of the organization to the board and senior management.
- C . The ability to ensure that proposals for improvements to internal controls are balanced with organizational objectives and capabilities.
- D . The ability to assess the potential for fraud risk and identifying common types of fraud associated with the engagement.
Due to toe increased operational responsibility of the CEO. The chief audit executive (CAE) of an organization currently reports to the chief financial officer (CFO).
What is the likely imped of such a situation?
- A . There may be limitation m the scope of engagements that can be undertaken
- B . The CPO could provide expert advice when auditing areas under his purview
- C . The internal audit activity is adequately positioned when the CAE reports to a member of executive management
- D . The expense of finance staff can be catted upon during an audit of finance-related areas
Which of the following is an example of an impairment to an internal auditor’s independence?
- A . An internal auditor delays reporting material financial statement audit findings until after his parents sell all of their stock in the company
- B . Following the restructuring of the organization, the internal audit activity now reports functionally to the chief financial officer
- C . A new member of the internal audit activity, who was the accounts payable supervisor for two years, is asked to consult on the implementation of a new accounts payable system
- D . Believing there must be errors in a given balance sheet account the internal auditor decides to expand his testing
Which of the following best describes the internal audit activity’s contribution to the implementation of the risk management framework?
- A . Internal audit identifies key risk areas during assurance reviews and provides audit findings.
- B . Internal audit assists with the prioritization of identified risks.
- C . Internal audit participates in setting the risk appetite.
- D . Internal audit takes part in the design of risk mitigation measures.