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: Aug 13, 2026

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Question 1

Which of the following topics would a chief audit executive most likely include with their report to the board?

A : status of labor contract negotiations at the largest manufacturing plant.

B : ignificant level of senior management turnover throughout the organization.

C : recent management hire to oversee labor concerns.

D : alyses of recent increases in overtime.

Answer: B

Question 2

Which of the following would be a violation of the IIA Code of Ethics?

A : porting information that could be damaging to the organization, at the request of a court of law.

B : cluding an issue in the final audit report after management has resolved the issue.

C : rticipating in an audit engagement for which the auditor does not have the necessary experience or training.

D : cepting a gift that is a commercial advertisement available to the public.

Answer: C

Question 3

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

Question 4

An internal auditor is evaluating the effectiveness of controls in the organization's order-to-cash process. The auditor agrees with the process owner that the appropriate response to address the risk of bad debt is to mitigate the risk. Which of the following is the appropriate next step for the auditor?

A : cument the agreed action plan to mitigate the risk and follow up after an established time period.

B : t the existing controls to determine whether they effectively mitigate the risk.

C : entify the impact and likelihood of the risk to determine its significance

D : entify the actual controls to be applied to mitigate the risk.

Answer: D

Question 5

When planning the work program for an assurance engagement, an internal auditor should first review the department's business objectives and then:

A : entify risks.

B : view controls.

C : termine scope.

D : aluate vulnerabilities.

Answer: A

Page: 1 / 191

Total 951 Questions | Updated On: Aug 13, 2026

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