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 internal audit activity uses a rotational program to recruit high-performing staff members from other parts of the organization One of these individuals is nearing the end of her four-year internal audit rotation The chief audit executive assigned her to an assurance engagement in the business area she will be going into when she leaves the internal audit activity.
Which of the following statements is true regarding this scenario?
- A . Accepting the assignment is a violation of internal audit independence
- B . Accepting the assignment will improve competencies and develop relationships that will be needed in her next assignment
- C . Accepting the assignment creates the appearance of an impairment to her professional judgment and detectivity
- D . Accepting the assignment on the assurance engagement would be a breach of due professional care
During an audit of the purchasing department, an internal auditor identifies significant issues that could affect the organization’s financial reporting. Management disagrees with the audit results.
Which of the following responses best demonstrates the internal auditor has the necessary competencies related to professional Judgment and conflict management?
- A . The auditor maintains his convictions and continues to proceed with the review process despite management’s concerns related to the results.
- B . The auditor bypasses management, discusses the results with the board, and seeks the board’s input on how best to address the recommendations.
- C . The auditor consults with other members of the audit team, and together they develop alternative recommendations that management may be more likely to accept.
- D . The auditor meets with management to discuss the results and obtain a better understanding of the specific concerns.
The chief audit executive (CAE) decided to conduct a self-assessment with independent validation.
Which of the following is the most likely reason the CAE selected this course of action?
- A . The audit committee requested the self assessment for quality assurance purposes
- B . The staff auditors have the necessary knowledge and experience to conduct the review
- C . The internal audit activity is relatively small in size and is due for an external assessment
- D . The internal audit activity is due for a self-assessment which is specifically required at least once every five years
In a small organization, management is unable to achieve adequate segregation of duties for its cash-handling procedures Therefore hidden surveillance cameras were installed to monitor cash-handling activities.
Which of the following best describes this type of control?
- A . Corrective control
- B . Process-level control
- C . Compensating control
- D . Preventive control
Considering the concepts of organization wide risk management and the system of internal controls, the internal audit activity as a whole can be considered which of the following types of control?
- A . Transaction-level control.
- B . Management-oversight control.
- C . Governance control.
- D . Process-level control.