IIA IIA-CIA-Part1 Practice Exams
Last updated on Oct 21,2026- Exam Code: IIA-CIA-Part1
- Exam Name: CIA Exam Part One: Essentials of Internal Auditing
- Certification Provider: IIA
- Latest update: Oct 21,2026
A chief audit executive (CAE) has been asked by the board to evaluate the effectiveness of ethical programs created by management.
Which of the following would be the most appropriate action for the CAE to take?
- A . Compare the design of the organization’s ethical programs with best practices.
- B . Verify that a code of conduct and related policies exist and are communicated.
- C . Use employee surveys to assess whether ethical programs are achieving desired outcomes.
- D . Compare the cost of the ethical programs with the achieved outcomes.
According to IIA guidance, which of the following is required of an internal audit activity?
- A . The internal audit activity should refrain from conducting an assurance engagement for which it lacks the necessary competencies or skills
- B . The chief audit executive must decline a consulting engagement or obtain competent advice and assistance if internal auditors lack the necessary competencies or skills
- C . The audit committee should ensure that the internal audit activity continuously improves its knowledge and skills in order to fulfill its responsibilities
- D . In today’s business climate which is dominated by technology and big data, it is imperative that each staff internal auditor has detailed knowledge about IT risks and technology-based audit techniques
Which of the following statements relating to risk management is true?
- A . The high-level risk assessment performed during engagement planning is a detailed step-by-step analytical process
- B . External auditors must be engaged to evaluate the potential for fraud and how the organization manages fraud risk
- C . A lack of controls is acceptable if the risk is reduced to an acceptable level in some other way
- D . Internal auditors are responsible for managing the risks of the organization
According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?
- A . The organizational culture rewards critical and objective thinking.
- B . The quality of work performed by the internal audit activity is periodically reviewed,
- C . The organization establishes effective governing body oversight,
- D . Audit assignments are rotated among internal audit staff
Management is installing security cameras to identify unauthorized physical access to the organization’s warehouse.
This is an example of which of the following types of controls?
- A . Detective controls.
- B . Key controls.
- C . Primary controls.
- D . Preventive controls
Which of the following is a detective control?
- A . An organization requires certain employees who occupy sensitive positions to sign attestation to the code of conduct on an annual basis.
- B . A compliance specialist carries out quarterly reviews of an organization’s compliance with regulatory requirements.
- C . A front desk officer in an organization requires that visitors are identified by the host before access is granted.
- D . An internal audit activity deploys audit management policies and procedures for team members.
An internal auditor has completed an assurance engagement Which of the following is most likely true regarding the engagement?
- A . During audit planning, the auditor provided the client with the scope of the engagement for their agreement
- B . The results of the engagement were included in a written report that was issued to the client who requested the engagement
- C . During audit planning, the auditor determined that the engagement scope would include a review of the security and privacy of payroll records
- D . The client requested the review of a new payroll system in order to improve the security of the system
An internal auditor has suspicions that some fictitious vendors have been created in the organization’s computer system.
Which of the following would be the best technique to detect this fraud?
- A . Review for duplicate invoice numbers, duplicate dates, and duplicate amounts
- B . Run checks to find matches between vendor and employee addresses
- C . Check for recurring requests for refunds where invoices are paid twice
- D . Review for unexplained increases in inventory
An existing Internal audit charter is currently under review for revision.
Who is responsible for assuring that all required components are included?
- A . The audit committee.
- B . The head of legal and compliance.
- C . The chief audit executive.
- D . Senior management.
An existing Internal audit charter is currently under review for revision.
Who is responsible for assuring that all required components are included?
- A . The audit committee.
- B . The head of legal and compliance.
- C . The chief audit executive.
- D . Senior management.