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
An organization employs ongoing monitoring and is considering implementing periodic evaluations to assess the continuing effectiveness of its risk management process.
Which of the following statements Is true with regard to such periodic evaluations?
- A . Periodic evaluations are considered to be less objective than ongoing monitoring.
- B . Periodic evaluations can be more effective than ongoing monitoring.
- C . Periodic evaluation frequency may depend on the results of ongoing monitoring.
- D . Periodic evaluations frequently identify problems more quickly than ongoing monitoring.
Which of the following would be considered an indicator that an organization’s ethics program is not yet well developed?
- A . Disciplinary actions for ethics compliance violations are reviewed by the internal audit activity for consistency.
- B . Communication of ethics compliance expectations is the responsibility of employees’ direct managers.
- C . The organization’s code of ethics and related compliance policy are reviewed annually for potential updates.
- D . The board of directors reviews ethics oversight metrics for violations and compliance.
An internal auditor creates a professional development plan to obtain more experience in the organization’s environmental, social, and corporate governance initiatives.
Which of the following would the auditor include in the plan to support these objectives?
- A . A plan to study for and obtain a certification in nonprofit management.
- B . A deadline within the individual development plan to meet the overall engagement objectives.
- C . A plan to perform a variety of engagements to develop general skills that could be used to assess environmental, social, and governance initiatives.
- D . A request to attend the organization’s committee meeting that is focused on strategic community awareness.
Which of the following actions by an organization’s board would potentially impair the internal audit activity’s independence?
- A . Approving the appointment and compensation package of the chief audit executive (CAE).
- B . Requiring that reports from the CAE are reviewed and approved first by senior management.
- C . Approving the internal audit activity’s resources and audit plans annually.
- D . Asking senior management and the CAE about the scope of the annual internal audit plan.
Which of the following statements is most likely to be true regarding a consulting engagement involving an organization’s new payroll system?
- A . The internal auditor and engagement client established an understanding that the scope would include the new payroll system project.
- B . The payroll system engagement was scheduled as a result of internal audit’s risk-based annual planning process.
- C . The internal auditor concluded that the engagement objectives would include assessing the effectiveness of the payroll process controls.
- D . The internal auditor acknowledged the engagement client’s satisfactory performance in the final engagement results that were communicated to senior management and the board.
An internal auditor in a busy internal audit activity reviews her continuing professional development records toward the end of the year and is concerned to find she has undertaken limited training and formal professional development.
Which of the following actions is the most appropriate for her to take?
- A . Remind the chief audit executive (CAE) that he is responsible for her continuing professional development and needs to address the issue
- B . Contact her professional organization and explain that she does not need formal professional development, as she is being developed sufficiently through undertaking audit engagements.
- C . Accept that she is unlikely to meet continuing professional development requirements but look to attend training courses at the next available time.
- D . Accept that she is responsible for her own continuing professional development, develop a professional plan, and discuss it with the CAE.
An engagement supervisor noticed that a newly hired internal auditor struggles with large data samples because he appears reluctant to apply available spreadsheet statistical functions and tends to perform testing of transactions manually.
In which of the following areas does the internal auditor most likely need training?
- A . Critical thinking.
- B . International Professional Practices Framework
- C . Professional ethics
- D . Business acumen
With regard to IT governance, which of the following is the most effective and appropriate role for the internal audit activity?
- A . Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization’s risk appetite.
- B . Evaluate the organization’s governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization’s risk appetite.
- C . Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.
- D . Assess whether governance activities are aligned with the organization’s risk appetite and take into consideration emerging risks
How do assurance services and consulting services differ?
- A . There is less variety of consulting services that an internal audit activity might provide compared to assurance services
- B . Assurance services are limited to financial events or actions, and consulting services are not limited in this way
- C . Consulting services do not have to be included in the internal audit charter
- D . Other employees in an organization can provide consulting services but only an internal audit activity can provide assurance services
Senior management is eager to assess the organization’s risks with regard to electricity sales processes, but the senior management team does not know where to start.
How can the internal audit activity assist?
- A . Outsource the identification of best practices for risk management to an external third party.
- B . Perform an audit engagement to identify risk management practices deployed in electricity sales
processes. - C . Recommend reporting the lack of risk management to government authorities and request guidance.
- D . Facilitate a self-assessment workshop with the employees responsible for process execution.