Free IIA IIA-CIA-Part1-3P Exam Questions

Become IIA Certified with updated IIA-CIA-Part1-3P exam questions and correct answers

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Total 951 Questions | Updated On: Apr 25, 2025

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Question 1

According to The IIA's Code of Ethics, an internal auditor who has a romantic relationship with an audit client violates which of the following rules of conduct?

A : nfidentiality

B : dependence

C : tegrity

D : jectivity

Answer: D

Question 2

Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?

A : alytical review.

B : quiry

C : cument verification.

D : ervation

Answer: A

Question 3

Which of the following must be considered by the chief audit executive before writing the internal audit charter?

A : ternal auditors' level of competencies and skills.

B : manner in which the internal audit activity is viewed by the board.

C : Evaluation of staff certifications and continued development.

D : Effectiveness of the quality assurance and improvement program.

Answer: B

Question 4

An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?

A : ternal industry associate that performed a similar review for a supplier of the organization.

B : team from an independent entity that previously employed the chief audit executive of the organization.

C : team under the direction of the organization's chief audit executive with validation by a former manager of the internal audit activity

D : same external service provider because of its competency and experience with the organization.

Answer: A

Question 5

Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

A : equate signs are in place to assist in locating safety equipment.

B : rvers are secured individually to their racks by locks.

C : am fire extinguishers are operable to protect against electrical fires.

D : ipe card access is required to gain access to the server room.

Answer: A

Page: 1 / 191

Total 951 Questions | Updated On: Apr 25, 2025

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