Free IIA IIA-CIA-Part1 Exam Questions

Become IIA Certified with updated IIA-CIA-Part1 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 would provide the best evidence of compliance with an airline's standard of having aircraft refueled and cleaned within a specified time of arrival at an airport?

A : ndor fuel invoices that have been reconciled to inventory records.

B : me cards completed by aircraft cleaning and fueling crews.

C : ervation of selected aircraft while they are being refueled and cleaned.

D : mparison of the standard hourly labor costs for cleaning and fueling personnel with actual labor charges.

Answer: C

Question 2

An employee is more likely to commit fraud if which of the following red flags are present?

1. The employee believes that he is being underpaid and deserves a higher salary.

2. The employee is close to retirement and has expressed a desire to take an expensive trip around the world.

3. The employee has personal financial problems and seems very unhappy.

4. The employee is spending much more time at the office than usual and has been asking about opportunities for professional advancement.

A : 1 and 2 only

B : 1 and 3 only

C : 3 and 4 only

D : 2 and 4 only

Answer: B

Question 3

Which of the following best describes the most important criteria when assigning responsibility for specific tasks required in an audit engagement?

A : ditors must be given assignments based primarily upon their years of experience.

B : l auditors assigned an audit task must have the knowledge and skills necessary to complete the task satisfactorily.

C : ks must be assigned to the audit team member who is most qualified to perform them.

D : l audit team members must have the skills necessary to satisfactorily complete any task that will be required in the audit engagement.

Answer: B

Question 4

Using the internal audit department to coordinate regulatory examiners' efforts is beneficial to the organization because internal auditors can:

A : fluence regulatory interpretation of law to better match corporate practice.

B : commend changes to the scope of the regulatory examiners' review.

C : rform fieldwork for the regulatory examiners and thus shorten the regulatory examiners' review.

D : pply evidence of adequate compliance testing through internal audit workpapers and reports.

Answer: D

Question 5

Which of the following processes should be included in a benchmarking activity?

I. Identify key measures.

II. Collect data on performances and practices.

III. Identify opportunities for improvement.

A : only

B : and III only

C : and III only

D : II, and III.

Answer: D

Page: 1 / 191

Total 951 Questions | Updated On: Aug 13, 2026

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