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 is considering purchasing a new banking software system and has asked the internal audit activity to evaluate the system. An internal auditor assigned to perform the engagement worked at the software company two years ago and is familiar with the system’s design strengths and weaknesses.
Which of the following is true regarding impairment to the auditor’s objectivity?
- A . This situation does not necessitate any action related to the auditor’s objectivity.
- B . The auditor should decline to perform the audit because personal conflicts of interest are likely.
- C . The auditor must disclose to the chief audit executive that this situation may impair her objectivity.
- D . The auditor can provide only consulting services, not assurance.
Which of the following describes the most appropriate match between a potential temporary guest auditor candidate and an upcoming audit assignment?
- A . A purchasing manager with two years of prior audit experience in public practice to lead a contracts management audit
- B . A communications officer who worked in the marketing department during the last six months to conduct a customer loyalty program audit
- C . A manager of social responsibility who has a nursing background to participate m a health and safety audit for the corporate office and plant facilities
- D . An accounting manager who discovered and reported fraud committed by a payables clerk to conduct a performance audit of accounts payable
Which of the following needs to be established prior to undertaking an assessment of the quality assurance and improvement program?
- A . Department performance standards.
- B . Remediation timeframes.
- C . Nonconformance disclosures.
- D . External assessment resources
An audit engagement required that an internal auditor, using available tools, test a transaction population for a period The auditor decided to test a sample of transactions rather than the full population.
Results of the audit were reported as satisfactory to management. Subsequent to the audit report, fraud was discovered in the area audited and was found to include transactions that were in the relevant transaction population not tested by the auditor. The auditor later disclosed that he decided to test a sample because it was representative of the population and facilitated quicker testing.
Which of the following skills below, if improved, would most likely have prevented this situation?
- A . Objectivity
- B . Critical thinking.
- C . Empathy.
- D . Communication
Which of the following statements is true regarding internal controls?
- A . Strategic objectives are prerequisites to establishing internal controls.
- B . Internal controls eliminate process breakdowns caused by human errors.
- C . Well-established internal controls cannot be overridden.
- D . Robust internal controls ensure business success.
Which of the following statements is true regarding internal controls?
- A . Strategic objectives are prerequisites to establishing internal controls.
- B . Internal controls eliminate process breakdowns caused by human errors.
- C . Well-established internal controls cannot be overridden.
- D . Robust internal controls ensure business success.
Which of the following statements is true regarding internal controls?
- A . Strategic objectives are prerequisites to establishing internal controls.
- B . Internal controls eliminate process breakdowns caused by human errors.
- C . Well-established internal controls cannot be overridden.
- D . Robust internal controls ensure business success.
According to the Standards, which of the following demonstrates the proficiency of an internal auditor?
- A . Each internal auditor must hold one or more certifications in the area of fraud and seek out continuing professional development related to fraud detection and fraud investigation.
- B . Each internal auditor must have sufficient knowledge of IT risks and controls, and be able to evaluate the risk of fraud and the manner in which it is managed by the organization.
- C . Each internal auditor on the engagement team must possess the same level of knowledge, skills, and other competencies as other auditors on the engagement team.
- D . Each internal auditor must be paired, by the chief audit executive, with an individual who possesses the knowledge, skills, or other competencies required to complete the audit.
Which of the following best describes the type of organizational culture known as adaptability culture’?
- A . A results-oriented culture that values competitiveness and personal initiative
- B . A culture that emerges in quick-response and high-risk decision-making environments
- C . A culture that is characterized by low involvement with environmental and health issues
- D . A culture that places high value on participation and meeting the needs of employees.
When the chief audit executive Is responsible for risk management in an organization, which of the following parties is responsible for overseeing the internal audit activity’s assurance over risk management?
- A . The chief audit executive.
- B . A member of the compliance function.
- C . A party outside of the internal audit activity.
- D . A member of the risk management function.