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
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement.
Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?
- A . The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
- B . The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
- C . The assigned internal auditor must not assume management responsibilities while performing the engagement
- D . The assigned internal auditor must maintain objectivity while performing the engagement.
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement.
Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?
- A . The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
- B . The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
- C . The assigned internal auditor must not assume management responsibilities while performing the engagement
- D . The assigned internal auditor must maintain objectivity while performing the engagement.
A new chief audit executive realized that the internal audit charter has not been updated in five years and only includes the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, and the Standards.
What mandatory component is missing?
- A . Statement of Independence.
- B . Operating Procedures of Internal Auditing.
- C . Definition of Internal Auditing.
- D . Attestation of Quality Assurance.
Which of the following drivers of fraud is directly controllable by an organization?
- A . Pressure
- B . Rationalization
- C . Opportunity
- D . Incentive
According to IIA guidance, which of the following statements is true regarding proficiency?
- A . The globally accepted Certified Internal Auditor designation is mandatory at chief audit executive levels.
- B . Internal auditors are encouraged to obtain appropriate professional designations.
- C . Specialty designations are required for those who perform specialized audit and consulting work.
- D . Studies for professional designations are the preferred source of continuing professional education
While preparing the audit plan for an automobile manufacturing company, the chief audit executive (CAE) noted that the company’s engineering department received a high risk ranking. However, the internal audit activity is understaffed, and current staff do not possess the necessary skills to adequately assess the effectiveness of the engineering department.
What is the most appropriate course of action for the CAE to take?
- A . Include the engineering department on the audit plan, use the available internal audit resources to conduct the review, and exclude procedures that cannot be adequately assessed.
- B . Advise management to accept the assessed risk until the internal auditors are able to review the area adequately.
- C . Recruit internal auditors with the required competencies and wait until they are employed before including this audit on the internal audit plan.
- D . Proceed with a review of the engineering department but supplement the internal audit team with nonauditors from an external engineering company who have the required skills to assist
According to IIA guidance, which of the following would be the most appropriate to help a new internal auditor understand the nature and positioning of the internal audit activity within his organization?
- A . The internal audit charter.
- B . Examples of internal audit reports.
- C . The internal audit policy and procedures manual.
- D . The IIA’s International Professional Practices Framework.
The internal audit activity is undergoing a self-assessment as part of its quality assurance and improvement program.
Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?
- A . The internal audit charter does not identify which audit services are outsourced
- B . The internal audit charter has not been reviewed by the legal department
- C . The internal audit charter has not been approved by the board within the past year
- D . The internal audit charter does not describe the authority of the internal audit activity
According to IIA guidance, which of the following best demonstrates how the chief audit executive may ensure that due professional care is applied?
- A . Establish policies and procedures concerning the engagement process
- B . Develop a strategy for recruiting assigning, and training staff
- C . Outsource complex engagements to an external service provider
- D . Base the auditor evaluation process on the number of observations
Which of the following statements is true regarding the disclosure of results of the quality assurance and improvement program?
- A . If the results of both internal and external assessments support conformance with the Standards, the internal audit activity must communicate this to the board and senior management in writing.
- B . If it has been in existence fewer than five years and has no documented external assessment, the internal audit activity may not indicate that it is operating in conformance with the Standards.
- C . If nonconformance affects its ability to fulfill its professional responsibilities or stakeholder expectations, the internal audit activity should disclose nonconformance as well as its impact.
- D . If an external assessment reflects an overall conclusion of nonconformance, the internal audit activity may continue to communicate that it conforms with the Standards if it discloses a remediation plan, including timeline with subsequent validation.