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
Of all the common characteristics of frauds, which of the following can the organization influence the most?
- A . Pressure or incentive.
- B . Rationalization
- C . Opportunity
- D . Commitment.
Which of the following are some of the requirements of the quality assurance and improvement program (QAIP)?
- A . The OAIP should be conducted at least once every three years, and must be performed by an external assessor.
- B . The OAIP should be conducted on an ongoing basis, and can be completed as a self-assessment.
- C . he QAIP should include both internal assessments performed by staff and external assessments performed by independent, objective individuals
- D . The OAIP should be performed with scoping limitations established by the board.
According to MA guidance, which of the following is the most accurate statement regarding the internal audit charter?
- A . The IIA’s Code of Ethics must exist outside of the charter to maintain independence.
- B . The charter must be approved by both senior management and the board.
- C . The nature of consulting services does not need to be defined in the Internal audit charter.
- D . The charter provides a framework for performing a broad range of value-added audit services.
An engagement supervisor is overseeing a procurement assurance engagement. In the middle of the engagement, the engagement supervisor attends a weekend social event paid for by the head of procurement.
Which of the following ethics principles is the engagement supervisor potentially violating by attending the event?
- A . Confidentiality.
- B . Integrity.
- C . Objectivity.
- D . Competency.
Which of the following actions should the organization’s governing body perform to provide the most effective governance over the organization’s culture?
- A . Coordinate control activities.
- B . Provide direction.
- C . Design key controls.
- D . Deliver assurance.
Which of the following actions should the organization’s governing body perform to provide the most effective governance over the organization’s culture?
- A . Coordinate control activities.
- B . Provide direction.
- C . Design key controls.
- D . Deliver assurance.
Which of the following is an example of a directive control?
- A . Segregation of duties.
- B . Exception reports.
- C . Training programs.
- D . Supervisory review.
Which of the following scenarios depicts an appropriate role for the internal audit activity to take regarding an organization’s risk management process?
- A . Internal audit designs and implements the organization’s controls to help manage risk.
- B . Internal audit sets the organization’s risk tolerance and promotes awareness throughout the organization.
- C . Internal audit assesses whether the organization’s risk management processes are effective.
- D . Internal audit is responsible for safeguarding the organization’s assets and preventing loss from occurring.
Which of the following best demonstrates conformance with IIA standards related to continuing professional development?
- A . Retaining evidence of training in the form of continuing education credits
- B . Seeking guidance regarding internal audit best practices from The IIA
- C . Retaining supervisory reviews conducted on the basis of the development plan
- D . Giving consideration to certain areas of specialization as part of development planning
An experienced internal auditor is planning an assurance engagement of the organization’s sales activities. During process walkthroughs and interviews, many sales representatives expressed concerns about management’s escalating demands to meet the organization’s sales goals.
According to the MA guidance, which of the following is the best application of due professional care in planning the engagement?
- A . Disregard the complaints because the information isn’t reliable and isn’t sufficient to support engagement conclusions and results.
- B . Consider the significance of the risks related to the complaints and develop appropriate assurance procedures in work programs.
- C . Disregard the complaints because using them would violate the confidentiality principle.
- D . Discuss management’s needs and expectations related to including the complaints in the audit scope.