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 29, 2026

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Question 1

Which of the following combinations of conditions is most likely a red flag for fraud?

A : practice of surprise audits and the implementation of an employee support program.

B : ring an employee with a prior fraud conviction and yearly management review.

C : casional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.

D : veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls

Answer: C

Question 2

An internal auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation. The primary deficiency with the above process is that:

A : auditor failed to consider the importance of the information offered.

B : questionnaire was used in a situation where a structured interview should have been used.

C : use of a questionnaire precluded the auditor from documenting other information.

D : engagement program was incomplete.

Answer: A

Question 3

It is important for a chief audit executive to seek formal approval from the board regarding an internal audit charter so that:

A : effectiveness of the internal audit activity can be measured.

B : status of the internal audit activity can be more clearly established

C : ere is assurance that all internal audit activities will be completed

D : provements can be implemented in internal audit processes.

Answer: B

Question 4

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 deteriorate, 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 : ke an accommodating approach and change the overall rating of the audit report.

B : ke a compromising approach by modifying the tone of the report, while maintaining the critical findings.

C : ke an assertive approach and be persistent in attempting to convince the director.

D : ke an assisting approach and offer to assist with the implementation of action plans.

Answer: B

Question 5

Which of the following is an example of an application control?

A : Employees in the data center must always wear identification badges.

B : Operating system updates must be installed within 48 hours.

C : A two-stage authentication process must be used to access customer information.

D : System backup and recovery testing must be done monthly.

Answer: C

Page: 1 / 191

Total 951 Questions | Updated On: Apr 29, 2026

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