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: Jan 28, 2026

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Question 1

Which of the following is the best method for testing the accuracy of a computer program’s calculation of shipping charges?

A : either test data or parallel simula-tion to test the computer program.

B : generalized audit software to select a monetary-unit sample of invoices that have been billed to customers.

C : lect transactions from invoices with shipping charges using difference estimation.

D : lect transactions from invoices with shipping charges using discovery sampling

Answer: A

Question 2

Which of the following is a benefit from reduced testing during a particular phase of an audit engagement?

A : size of the internal audit activity can be reduced.

B : ere is less concern about assessing inherent risk.

C : level of planned audit risk is lowered.

D : ditional audit hours are available for pursuing other engagement objectives.

Answer: D

Question 3

What is the main difference between a consulting engagement versus an assurance engagement?

A : nature of services provided are defined in the internal audit charter.

B : ternal auditors must maintain objectivity while performing their work.

C : objectives and scope of the engagement typically are directed by management.

D : ternal auditors may assume management responsibilities.

Answer: C

Question 4

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 5

Which of the following is most likely to function as a directive control?

A : curity dogs.

B : ert employees.

C : urance claims.

D : cle counts

Answer: B

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Total 951 Questions | Updated On: Jan 28, 2026

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