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
After the draft engagement report is issued, the manager of the area that was reviewed is informally interviewed by the engagement supervisor regarding the audit experience.
Which of the following is most likely the purpose for this interview?
- A . Such an interview is performed when there is a need to dismiss an internal auditor
- B . Feedback from the manager will contribute to the audit team’s professional development
- C . The manager’s opinion will be used to form the final audit assessment and report rating.
- D . The manager will provide insights into the audited industry’s trends
Which of the following policies promotes internal audit objectivity?
- 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 CAF’s appointment is determined by the CEO
- D . The CAE reports administratively to the chief operating officer
During an assurance engagement the internal audit team discovers that employees performing a control do not understand the principles behind it. Before the engagement concludes, at management’s request the audit team facilitates several formal training sessions to help explain those principles to the employees.
Which of the following best describes the engagement provided by the internal audit activity in this scenario?
- A . Assurance services
- B . Blended services
- C . Consulting services
- D . Prohibited services
Which of the following actions is the internal audit activity best positioned within the organization to perform?
- A . Determine organizational risk tolerances
- B . Monitor the organization’s risk mitigations
- C . Determine the likelihood and impact of risks
- D . Advise the board on risk management issues
During a quality assessment of the internal audit activity an auditor is assessing whether the independence of the internal audit activity is at risk of being compromised.
According to IIA guidance, which of the following would provide the best source of evidence for such an assessment?
- A . An organizational chart showing the reporting line of the chief audit executive to the CEO
- B . The internal audit charter as endorsed by the organization’s governing body
- C . A review of the audit opinions issued from a sample of recent audit engagements
- D . An assessment of the scope of the audit work performed by the internal au<M activity
Which of the following actions by an internal auditor would be the most relevant to determine the effectiveness of controls?
- A . Participate in a fraud risk-assessment session as an in-house facilitator.
- B . Send regular written updates to senior management on new control-related regulations.
- C . Lead a seminar on internal controls and provide numerous examples to the audience.
- D . Conduct a surprise inventory count at the raw materials warehouse.
Which of the following best demonstrates the authority of the internal audit activity?
- A . Suggesting alternatives to decision makers.
- B . Improving the integrity of information.
- C . Determining the scope of internal audit services
- D . Achieving engagement objectives.
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
- A . The CAE would need to procure external services to deliver the internal audit assurance program.
- B . There is no expertise within the internal audit team for detecting and investigating fraud.
- C . There is no expertise within the internal audit team for auditing an IT engagement.
- D . There is no available expertise on the internal audit team to perform a consulting engagement
Which of the following should be considered in developing a risk and control model for use in an engagement?
- A . The risk and control model should be globally accepted by the profession.
- B . The risk and control model should be strictly adhered to in performing the engagement.
- C . The risk and control model should be tailored to the organization that will be the subject of the engagement.
- D . The risk and control model should be developed individually by the auditor for use on individual audit projects within the planned engagement.
Which of the following activities best demonstrates an internal auditor’s commitment to developing professional competencies?
- A . Requesting to be part of all engagements on the annual audit plan.
- B . Attending a series of locally offered training courses.
- C . Completing a skills assessment and development plan for targeted training needs,
- D . Attending a webinar on how to use data analytics