IIA IIA-CIA-Part1 Practice Exams
Last updated on Oct 23,2026- Exam Code: IIA-CIA-Part1
- Exam Name: CIA Exam Part One: Essentials of Internal Auditing
- Certification Provider: IIA
- Latest update: Oct 23,2026
An organization’s board recommends revising the internal audit charter by adding requirements regarding the hiring and compensation of the chief audit executive as well as information on approving the internal audit budget.
Which of the following is the board most likely defining in the charter?
- A . Functional and administrative responsibilities of internal audit activity.
- B . Authority and objectivity of internal audit activity.
- C . Independence and objectivity of internal audit activity.
- D . Assurance and improvement of internal audit activity.
In the COSO internal control framework, which of the following components serves as the foundation for the other components?
- A . Control activities.
- B . Control environment.
- C . Risk assessment.
- D . Monitoring
Which of the following describes a primary responsibility for the internal audit activity in helping management maintain effective controls?
- A . Promoting continuous evaluation
- B . Promoting continuous monitoring
- C . Promoting continuous improvement
- D . Promoting continuous reporting
A chief audit executive (CAE) has just joined an organization with an existing internal audit activity. Based on her review of the current organizational structure, the CAE determines that the internal audit activity lacks adequate independence.
Which of the following actions is the CAE’s best step to take next to move the internal audit activity toward organizational independence?
- A . Ensure the limitations are disclosed through communication with the board and senior management, so that the internal audit activity can continue operating under the same organizational structure.
- B . Request that the board restructure the reporting line of the internal audit activity to ensure the CAE has unrestricted access to the board.
- C . Rotate internal audit assignments among members of the internal audit activity to minimize the effects of the current structure.
- D . Train internal auditors about organizational independence and have them sign an acknowledgment of understanding.
A chief audit executive (CAE) has just joined an organization with an existing internal audit activity. Based on her review of the current organizational structure, the CAE determines that the internal audit activity lacks adequate independence.
Which of the following actions is the CAE’s best step to take next to move the internal audit activity toward organizational independence?
- A . Ensure the limitations are disclosed through communication with the board and senior management, so that the internal audit activity can continue operating under the same organizational structure.
- B . Request that the board restructure the reporting line of the internal audit activity to ensure the CAE has unrestricted access to the board.
- C . Rotate internal audit assignments among members of the internal audit activity to minimize the effects of the current structure.
- D . Train internal auditors about organizational independence and have them sign an acknowledgment of understanding.
What is the primary reason a chief audit executive should dedicate time and resources to support continuing professional development of internal audit staff?
- A . To ensure that internal audit staff maintains high overall job satisfaction.
- B . To ensure that internal audit staff acquired continuing professional education credits timely.
- C . To ensure that top risks are mitigated to an acceptance level.
- D . To ensure that internal audit staff have the competency to address high-priority risks.
A newly hired internal auditor is most likely to need further education in the area of business acumen in which of the following situations?
- A . She was transferred from the managerial accounting department of the same organization.
- B . She was recruited from the internal audit activity of another organization that operates in a different industry.
- C . She was offered a permanent position after she had worked with the organization for two years in a temporary auditor-in-training position.
- D . She previously served on the organization’s external audit team and was recruited to the internal audit activity following the current year’s financial audit.
Which of the following is the most effective way for internal auditors to determine whether ethical values are followed throughout the organization?
- A . Review the organization’s ethical value structure and reporting procedures.
- B . Review what the organization considers to be ethical behavior, such as the employee code of conduct.
- C . Review employee survey responses and follow up on those that suggest weaknesses in the ethical climate.
- D . Review the organization’s records to ensure all employees have signed statements that they will follow ethical practices.
Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department.
Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?
- A . Workshops.
- B . Surveys.
- C . Interviews.
- D . Observation.
There is a growing perception that employees generally evade their responsibilities.
What impact will an internal auditor most likely see during an engagement?
- A . Supervisors are likely to reduce their level of supervision and increase span of control.
- B . Employees are likely to be supervised closely and given little freedom.
- C . Peer employees are likely to trust one another, but distrust management.
- D . Employees are likely to join forces to accomplish their duties as teams.