IIA IIA-CIA-Part1 Practice Exams
Last updated on Oct 22,2026- Exam Code: IIA-CIA-Part1
- Exam Name: CIA Exam Part One: Essentials of Internal Auditing
- Certification Provider: IIA
- Latest update: Oct 22,2026
Which of the following is a legitimate requirement for an internal audit activity’s quality assurance and improvement program (QAIP)?
- A . Quality assessments should be performed by individuals with sufficient knowledge of the internal audit practices
- B . External quality assessments should be conducted every seven years
- C . All quality assessments should be either conducted or validated by an independent assessment team
- D . The results of the QAIP should be communicated to shareholders annually
Which of the following actions should an organization take to detect an emerging risk of potential fraud?
- A . Adopt reward and recognition programs that promote good behaviors
- B . Undertake background checks for new employees as part of the hiring process
- C . Establish an anonymous platform for reporting suspected unethical behaviors
- D . Institute periodic educational training on expected ethical behaviors
Which of the following types of policies best helps promote objectivity in the interna! audit activity’s work?
- A . Policies that are distributed to all members of the internal audit activity and require a signed acknowledgment,
- B . Policies that match internal auditors’ performance with feedback from management of the area under review.
- C . Policies that keep internal auditors in areas where they have vast audit expertise.
- D . Policies that provide examples of inappropriate business relationships.
In which of the following situations has the internal auditor violated the IIA’s Code of Ethics?
- A . An employee confided in an internal auditor and told him about fradulent activities. Although the employee asked for confidentially, the auditor disclosed her identity later during police questioning.
- B . While auditing payroll controls, an auditor was granted temporary access to salary data. The auditor referred to the acquired information while negotiating her work conditions three months later.
- C . Management considers an auditor to be highly competent and asked the audit to participate in an upcoming acquisition project. The auditor declined the request, calming a lack of knowledge.
- D . An internal auditor failed to acquire the continuing education credits needed for the year and requested that. The IIA change his certification status to inactive until the completed the required education activities.
Which of the following most accurately describes the role of the board when it comes to organizational governance?
- A . Responsibility for outcome of the process.
- B . Responsibility to be involved in management of the organization.
- C . Responsibility to determine who is accountable for outcomes.
- D . Responsibility to identify risks in the organization’s business environment
Which of the following best demonstrates that an internal auditor is applying due professional care when planning an assurance engagement?
- A . Assessing the risk of noncompliance with laws and regulations
- B . Following the policies as prescribed by the internal audit manual.
- C . Advising management of the area under review on how to mitigate internal control risks.
- D . Conducting the engagement on the presupposition that fraud exists.
Under which of the following circumstances should the final audit report include a disclosure of nonconformance with the Standards?
- A . An external quality assessment of the internal audit activity is performed only once every five years.
- B . The internal auditor provided negative assurance, because he found no evidence of misconduct.
- C . The annual internal audit plan includes some consulting engagements that are based on opportunities rather than risks to the organization.
- D . A new internal auditor moved into the internal audit activity from the payroll department and was immediately assigned to the payroll audit.
An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping* She wonders whether they can also modify orders after shipping.
Which of the following types of controls should she examine?
- A . Batch controls.
- B . Application controls.
- C . General IT controls.
- D . Logical access controls
Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization’s internal auditors, as the audit results highlight critical findings. The relationship between the internal audit activity and management has continued to degenerate. as previous audit reports also showed a large number of issues.
What would be the best strategy for working through the current audit results while also attempting to repair the relationship with management?
- A . Take an accommodating approach and change the overall rating of the audit report.
- B . Take a compromising approach by modifying the tone of the report, while maintaining the critical findings.
- C . Take an assertive approach and be persistent in attempting to convince the director.
- D . Take an assisting approach and offer to assist with the implementation of action plans.
To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?
- A . The length and consistency of the auditor’s work experience
- B . The auditor’s demonstrated problem-solving skills
- C . The auditor’s skills compared to those already possessed by other audit staff
- D . The auditor’s ability to be self motivated and a good team player