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 the Standards, in today’s technology and business environments, how much computer and information systems-related knowledge and skills must an internal auditor have to be effective in fulfilling his job responsibilities?
- A . Auditors must have an IT specialty in at least one of their organization’s key information technology systems.
- B . Auditors must be proficient in data analysis and computer assisted audit techniques for their organization.
- C . Auditors must understand their organization’s integrated test facilities and generalized audit software.
- D . Auditors must understand their organization’s IT governance, risk, and control processes.
Which of the following best demonstrates organizational independence of the internal audit activity?
- A . The chief audit executive (CAE) reports functionally to the CEO.
- B . The CAE’s compensation is approved by the chief financial officer.
- C . The CAE’s appointment Is determined by the CEO
- D . The CAE reports administratively to the chief operating officer.
A chief audit executive (CAE) was asked by senior management to establish and manage a risk management function. A new chief risk officer was hired a year later to assume these responsibilities. As this function was included in the current annual audit plan, the CAE engaged an external resource for a risk management engagement.
Which of the following potential threats to objectivity was the CAE likely addressing?
- A . Self-review threat.
- B . Advocacy threat.
- C . Familiarity threat.
- D . Personal relationship threat.
According to The IIA’s Code of Ethics, an internal auditor who has a romantic relationship with an audit client violates which of the following rules of conduct?
- A . Confidentiality.
- B . Independence.
- C . Integrity.
- D . Objectivity.
The internal audit activity is asked to review the effectiveness of controls around the disposal of chemical waste. However, the internal auditors on staff lack the necessary skills to conduct this review.
Which of the following would be the most appropriate approach?
- A . An internal auditor who recently attended a three-day workshop on chemical waste disposal, and therefore has the most knowledge on the topic, should lead the engagement.
- B . A team of available internal auditors should be assembled and should consult with an external
nonaudit expert on chemical waste disposal to plan and conduct the engagement. - C . A team of the most knowledgeable auditors could be assembled and use the engagement work program from the previous year to gather additional insight regarding recommended audit procedures.
- D . A nonaudit employee from the chemical disposal area may share his expertise with the audit team, provided the internal audit manager conducts a detailed review of all engagement work performed.
Which of the following qualifies as an acceptable consulting service provided by the internal audit activity?
- A . Develop training and system rollout plans in response to the results of the change readiness assessment of a new sales distribution model
- B . Lead a risk self assessment session for laboratory managers to help identify inherent risks and provide recommendations on how to evaluate the risks
- C . Audit a third party cloud service provider to review the effectiveness of governance and management controls in providing secure services to its customers
- D . Conduct a post-implementation assessment of the enterprise resource planning system to determine whether project objectives were met and to identify opportunities to maximize potential benefits
Which of the following represents an example of an ethical issue that the organization should address?
- A . An employee discovered that there is no personal protective equipment at a temporary construction site
- B . An employee saw that a group of other employees were smoking in close proximity to petrol distribution tanks
- C . A supervisor insists that an employee complete time sheets regularly
- D . An employee received concert tickets from a vendor and asked whether she could keep them
Knowledge, skills, and other competencies necessary to perform individual responsibilities during the engagement.
- A . 1 and 4 only.
- B . 1, 2, and 3 only.
- C . 1, 2, and 4 only.
- D . 2, 3. and 4 only
Which of the following is an example of risk monitoring to ensure a system is performing as intended?
- A . Checking the progress of risk treatment plans
- B . Considering the consequence and likelihood of risks
- C . Documenting the risks and their areas of impact
- D . Communicating to management about risks
Which of the following is ultimately responsible for the continuing professional development of internal audit activity staff?
- A . Individual internal auditors.
- B . Chief audit executive.
- C . Board of directors.
- D . CEO.