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: Jul 29, 2025

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Question 1

Which fraudulent act is designed primarily to benefit the organization?

A : ctitious sale or assignment of assets.

B : thorization of payment for hours not worked.

C : eft or misappropriation of funds.

D : ceptance of bribes or kickbacks.

Answer: A

Question 2

Which of the following is an example of an impairment to an internal auditor's independence?

A : internal auditor delays reporting material financial statement audit findings until after his parents sell all of their stock in the company.

B : llowing the restructuring of the organization, the internal audit activity now reports functionally to the chief financial officer.

C : new member of the internal audit activity, who was the accounts payable supervisor for two years, is asked to consult on the implementation of a new accounts payable system

D : lieving there must be errors in a given balance sheet account, the internal auditor decides to expand his testing.

Answer: B

Question 3

Which of the following scenarios violates The IIA’s standard regarding internal audit independence?

A : . The chief audit executive (CAE) reports on the internal audit activity’s day-to-day tasks and responsibilities to the CEO.

B : An assessment of the risk management function is reviewed by an outside consulting firm because the CAE is temporarily fulfilling the role of risk manager.

C : CAE regularly meets with the organization’s chief risk officer, who validates all reported audit findings and dictates which will be included in the package to the audit committee.

D : The internal audit activity will experience staffing shortages for the next six months due to planned and unplanned leaves of absence; therefore, the CAE proposed including fewer audits in the annual audit plan compared to the previous financial year.

Answer: C

Question 4

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

Question 5

Which of the following written documents typically offers the best evidence that internal auditors exercise due professional care in conformance with the Standards?

A : ternal audit charter.

B : rkpaper.

C : dit report.

D : de of ethics

Answer: B

Page: 1 / 191

Total 951 Questions | Updated On: Jul 29, 2025

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