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
Which of the following actions by the internal audit activity requires disclosure to the board of nonconformance with the Standards?
- A . The internal audit activity did not complete an external assessment within the last seven years
- B . The internal audit activity performed an engagement with limited scope due to lack of knowledge
- C . The internal audit activity failed to consider risk when conducting a review of a department
- D . An internal auditor was assigned to an engagement m an area where she previously worked more than 10 years ago
Which of the following most accurately describes corporate social responsibility at an organization?
- A . An organizational locus on improving the overall environment, even it is to the detriment of the local community.
- B . A philosophy driven by employees that flows up to senior management and the board of directors.
- C . An overall commitment of the organization to improve the quality of life for not only the employees but the community at large.
- D . A policy of ensuring that the organization is socially responsible, even if it leads to unprofitability due to increased costs.
Which of the following is true with regard to an organization’s risk management practices?
- A . Risks represent a single point estimate
- B . Each organization faces the same types of risk.
- C . Risks may relate to failing to achieve positive outcomes.
- D . Mitigated risks are no longer considered to be inherent.
An internal auditor is finalizing an audit report on the effectiveness of the organization’s overall system of internal control. Several audit tests were performed, and the only issue identified was that the CEO frequently asks employees to make exceptions or bypass the organization’s standard written policies and procedures.
Which of the following conclusions is most appropriate for the auditor to report?
- A . The auditor should indicate that the system of internal control is not effective.
- B . The auditor should indicate that the system of internal control is generally effective, except for the minor issue identified.
- C . The auditor should indicate that the system of internal control is effective.
- D . The auditor cannot express a conclusive opinion in the audit report.
An internal auditor is finalizing an audit report on the effectiveness of the organization’s overall system of internal control. Several audit tests were performed, and the only issue identified was that the CEO frequently asks employees to make exceptions or bypass the organization’s standard written policies and procedures.
Which of the following conclusions is most appropriate for the auditor to report?
- A . The auditor should indicate that the system of internal control is not effective.
- B . The auditor should indicate that the system of internal control is generally effective, except for the minor issue identified.
- C . The auditor should indicate that the system of internal control is effective.
- D . The auditor cannot express a conclusive opinion in the audit report.
During an audit of an organization’s accounts payable area, an internal auditor identified anomalies in the information examined that may indicate potential fraud.
Which test should the auditor perform first to verify this?
- A . Verify the completeness and integrity of the data being analyzed.
- B . Identify duplicated organizational transactions.
- C . Analyze all transactions within the targeted area.
- D . Check control totals that have may have been falsified.
Which of the following is an example of computer forensic auditing?
- A . Testing compliance with policies that define acceptable computer use.
- B . Assessing controls over allocation of IT assets in a specific location.
- C . Recovering deleted communications and emails.
- D . Logging targeted cybersecurity events on the organization’s network.
Which of the following statements about internal audit consulting engagements is true?
- A . The primary purpose of a consulting engagement is to assess evidence and provide conclusions.
- B . The internal audit activity determines the nature and scope of work for the specific consulting engagement
- C . Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.
- D . It is not appropriate to communicate control issues identified during consulting engagements to the board
Which statement accurately describes the authority of the internal audit activity as outlined in the audit charter?
- A . The chief audit executive (CAE) shall report directly to the board and administratively to the CEO.
- B . The CAE shall provide senior management and the board with performance updates quarterly.
- C . The internal audit team shall have full access to the organization’s records, physical property, and personnel required to conduct audit engagements.
- D . The internal audit activity shall maintain a quality assurance and improvement program in conformance with the Standards.
According to ISO 31000, which of the following statements is correct?
- A . The board is responsible for setting the organizational attitude through tone at the top,
- B . The internal audit activity will provide assurance over operating effectiveness but not over the design of risk management activities,
- C . The internal audit activity can give objective assurance on any part of the risk management framework for which it is responsible.
- D . The framework is designed to be effective for organizations no matter how small.