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
Which of the following would be Included in ongoing monitoring of the performance of the internal audit activity?
- A . Acquiring feedback from audit clients and other stakeholders.
- B . Having senior auditors conducting an annual self-assessment
- C . Benchmarking against best practices in internal auditing.
- D . Performing an external assessment once every five years.
Which of the following would be an important aspect of an internal auditor’s role in fraud management?
- A . Utilizing analytical techniques to actively discover instances of potential fraud
- B . Conducting fraud based audits to ensure that fraud will be detected during engagements
- C . Implementing fraud prevention controls to minimize and mitigate the risk of fraud
- D . Reporting instances of fraud discovered during engagements to regulatory bodies
Which of the following controls would be most useful to prevent an employee from using the organization’s funds for inappropriate expenditures and falsifying financial records to conceal the fraud?
- A . Segregating duties in the payroll processes.
- B . Confirming receipt of goods or services.
- C . Performing background checks on newly hired employees.
- D . Requiring management approval for expenses.
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement.
According to IIA guidance, which of the following is the most appropriate action the CAE should take regarding the request?
- A . Assign the engagement to a more senior internal auditor.
- B . Decline the engagement request.
- C . Allow the internal auditors to acquire the needed skills while performing the engagement.
- D . Supervise the assigned internal auditors throughout the engagement.
An internal auditor has completed an assurance engagement.
Which of the following is most likely true regarding the engagement?
- A . During audit planning the auditor provided the client with the scope of the engagement for their agreement
- B . The results of tie engagement were included m a written report mat was issued to the client who requested me engagement
- C . During audit planning the auditor determined that the engagement scope would include a review of the security and privacy of payroll records
- D . The client requested the review of a new payroll system in order to improve the security of fie system
In which of the following scenarios would the internal auditor’s objectivity be best protected?
- A . A former human resources manager conducts an effectiveness review of the appointment and termination process six months after transferring to the internal audit activity.
- B . An accounts payable clerk assists the internal auditors during an effectiveness review of the physical access controls to the server room.
- C . An internal auditor writes the system manual for a newly acquired payroll software application prior to conducting an effectiveness review of the system.
- D . An internal auditor conducts an effectiveness review of an organization’s business continuity plan in which his son is a minority stockholder.
Which of the following conditions classifies an engagement as a consulting service provided by the internal audit activity?
- A . The internal auditor assigned to the engagement previously worked in the area under review and lacks objectivity.
- B . The internal audit engagement will involve providing an opinion on the effectiveness of controls.
- C . The internal auditor assigned to the engagement was specifically requested by management of the area under review.
- D . he internal audit engagement involves only two parties: the internal auditor and the engagement client.
An organization’s board of directors has decided that the internal audit activity must have greater access to different pans of the organization in order to perform their assurance work effectively
Which of the following areas is the board seeking to improve by making this change?
- A . Internal audit authority.
- B . Internal audit reporting structure.
- C . Internal audit independence and objectivity.
- D . Internal audit interaction with the board
What is the primary reason for establishing a continuing professional development program within an organization’s internal audit activity?
- A . To ensure all internal audit responsibilities can be met
- B . To ensure all audit staff members are capable of performing a quality self-assessment.
- C . To ensure that each auditor maintains responsibility for his own professional development.
- D . To attract the best and most talented candidates in the profession
An engagement supervisor noted that an internal auditor’s personal relationship with a process owner resulted in the auditor providing a favorable and partial assessment during an audit within that process owner’s area.
According to MA guidance, which of the following should be used to manage this impairment?
- A . An internal audit charter.
- B . An employee disciplinary policy.
- C . A functional audit committee.
- D . A functional reporting placement.