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
For a high-risk observation, which is the best approach to follow when management takes an aggressive, uncompromising position in opposition to the internal audit activity?
- A . The parties should work together to develop a mutually beneficial solution.
- B . The internal audit activity should share the observation with other business units to get their opinions.
- C . The internal audit activity should discuss with senior management, and if still not resolved, discuss with the board.
- D . The internal audit activity should accommodate management’s position, since the relationship is more important than the fight.
Which of the following actions would be most effective to help an internal auditor determine how successful the organization has been in communicating the existence of its ethics hotline?
- A . Reviewing the number of anonymous hotline allegations against employee complaints.
- B . Surveying employees to determine whether they are aware of the hotline.
- C . Benchmarking the average time to investigate hotline complaints.
- D . Tracking the number of hotline allegations per total number of employees.
During an assurance engagement, an internal auditor uses benchmarking research to support preparation of a report to stakeholders that contains significant findings about control deficiencies.
Which of the following skills did the auditor demonstrate?
- A . Internal audit management.
- B . Conflict negotiation.
- C . Critical thinking.
- D . Persuasion and collaboration.
Which of the following is a control that is used mainly to check the integrity of data entered into a business application, whether the data is entered directly by staff, remotely by a business partner, or through a web-enabled application?
- A . General IT control.
- B . Processing control.
- C . Input control
- D . Integrity control
Which of the following is an example of an entity-level control pertaining to the finance area of an organization?
- A . Key account reconciliation such as bank reconciliation
- B . Segregation of duties between posting and reviewing journal entnes
- C . A signing authority matrix for spending approvals
- D . The establishment of a finance and audit committee
Which of the following is a typical characteristic of an organization’s risk management framework?
- A . Risk tolerance may or may not align with risk appetite depending on whether the assessment is quantitative or qualitative
- B . Risk is assessed on both an inherent and a residual basis
- C . The framework addresses four organizational objective categories strategic, historical, operational, and investment
- D . External risks and internal opportunities are omitted from the risk assessment scope
Which of the following scenarios best demonstrates the application of internal audit proficiency?
- A . Management requests that the internal audit activity review and provide feedback on its strategic plans for a merger, but the chief audit executive (CAE) declines the engagement due to the team’s lack of experience with mergers.
- B . A CAE reassigns auditors from other audits to perform testing on all of the fixed asset additions for a period, including amounts below the materiality level stated by external auditors.
- C . Due to the routine and recurring nature of bank branch audits, an audit manager often excludes detailed planning at the beginning of the audit and immediately performs fieldwork.
- D . During fieldwork, an auditor observed a lack of segregation of duties over cash management. The auditor reported this observation to his supervisor, who decided that the area should be examined in a subsequent audit.
A global organization established a new internal audit activity and the recently hired chief audit executive needs to develop an internal audit manual for internal auditors Among the following policies in the manual, which would facilitate internal auditors in upholding their objectivity?
- A . Internal auditors shall attend professional workshops to refresh internal audit norms and concepts
- B . Internal auditors’ performance is synchronized with satisfaction ratings given by audit clients
- C . Internal auditors take prior audit results into account when conducting current audit engagements
- D . Internal auditors observe the audit client’s expectations when scoping audit engagements
An organization is implementing a new cybersecurity policy and has established a committee to ensure stakeholder alignment across the organization’s infrastructure, network, and security teams. The head of the committee has asked the chief audit executive if the internal audit activity could play a role in these efforts.
According to HA guidance, which of the following is the most appropriate response?
- A . It is not appropriate for the internal audit activity to play a role because its independence must be protected.
- B . The internal audit activity should not participate because there are no IT auditors on staff.
- C . The internal audit activity is knowledgeable about risk and therefore should prioritize the organization’s responses and control activities for the committee.
- D . The internal audit activity may assist the committee and consult with management on the organization’s responses and control activities.
A chief audit executive has reported to the board that the internal audit activity is lacking financial accounting knowledge for specific audit projects.
Upon approval from the board which of the following hiring approaches is best in this situation?
- A . An inbound rotational program
- B . A full-time permanent recruitment
- C . An outbound rotational program
- D . A guest auditor program