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 is an appropriate role for the internal audit activity?
- A . Coaching management in responding to risks.
- B . Implementing risk responses on management’s behalf.
- C . Imposing risk management processes.
- D . Setting the risk appetite.
Which of the following is true for consulting engagements?
- A . The internal audit activity must ensure management actions have been effectively implemented or risk accepted
- B . A work program for the engagement is not required but may be developed
- C . The nature of consulting services does not have to be in the internal audit charter
- D . Risks identified from the engagement must be considered when evaluating the organization’s risk management processes
The organization’s chief audit executive (CAE) is planning an immediate assurance engagement following several product recalls. However, the internal audit staff does not have the required Knowledge and experience to adequately assess all the relevant processes and procedures.
According to 11A guidance, which of the following actions should the CAE take under these circumstances?
- A . Use the current available resources to conduct the review and exclude those procedures that can’t currently be performed.
- B . Implement an accelerated training plan to provide the audit staff with the necessary skills and knowledge to conduct the engagement.
- C . Encourage management to accept the assessed risk until the internal audit activity is able to adequately review the area.
- D . Obtain assistance for the audit team from other internal assurance providers who possess the requisite expertise in the area.
A large commercial bank was fined by regulators for fraudulent practices when employees, over a period of time, opened thousands of new accounts for existing clients without the clients’ consent. It was later found that employees were given unrealistic new account targets and were aggressively monitored by management on a daily basis.
Which of the following controls would have most likely reduced the likelihood of the fraudulent practice from occurring?
- A . An evaluation of the current performance and compensation program.
- B . The performance of background investigations on all existing employees.
- C . The availability of fraud training to all employees.
- D . The availability of an employee whistleblower hotline
Which of the following best demonstrates internal auditors performing their work with proficiency?
- A . Internal auditors meet with operational management at each phase of the audit process.
- B . Internal auditors adhere to The IIA’s Code of Ethics.
- C . Internal auditors work collaboratively with their engagement team.
- D . Internal auditors complete a program of continuing professional development.
An Internal auditor accepted a role as an engagement supervisor on a highly specialized and technical engagement for which she did not have the expertise.
Which of the following fundamental principles of The IIA’s Code of Ethics did she violate?
- A . Objectivity.
- B . Confidentiality.
- C . Competency.
- D . Due professional care.
Which of the following controls would most likely prevent fraud related to the overpayment of vendors?
- A . Require supervisory review of all invoices and cash disbursements exceeding a stated threshold.
- B . Require the matching of a purchase order, receiving report, and invoice before payment.
- C . Require all checks to be signed by more than one person.
- D . Require all invoices to be paid within 30 days by check only.
During fieldwork, an internal auditor located a significant internal control issue. Without identifying the origins of the issue, the auditor concluded the engagement and included the issue in the final audit report.
To enhance audit quality, which of the following skills should the internal auditor improve?
- A . Business acumen.
- B . Critical thinking.
- C . Communication.
- D . Audit report writing.
An auditor for a large wholesaler is evaluating the controls over the approval and oversight of credit sales.
Which of the following procedures would be a control weakness?
- A . The credit department is responsible for approving shipments to all customers
- B . The finance committee of the board of directors periodically reviews credit standards
- C . Customers who fail to meet credit requirements must pay cash for shipments upon delivery
- D . The sales department is responsible for determining the credit ratings of customers
While auditing an organization’s credit approval process, an internal auditor learns that the organization has made a large loan to another auditor’s relative.
Which course of action should the auditor take?
- A . Proceed with the audit engagement, but do not include the relative’s information.
- B . Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.
- C . Disclose in the engagement final communication that the relative is a customer.
- D . Immediately withdraw from the audit engagement.