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: Oct 29, 2025

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Question 1

Which of the following best describes a proactive role for the internal audit activity with regard to the organization's ethics program?

A : Becoming a voting member of the organization's internal ethics council.

B : rforming an annual organizationwide employee survey.

C : rforming an annual organizationwide employee survey.

D : Conducting annual ethics training for all employees.

Answer: C

Question 2

Which of the following statements is correct regarding disclosure of conformance or nonconformance with the Standards?

A : An internal audit activity that has been in existence fewer than five years cannot indicate that it is operating in conformance with the Standards because it has not yet undergone an external assessment.

B : Once an external assessment validates conformance with the Standards, the internal audit activity may continue to use the statement until the next external assessment.

C : If it has been more than five years since the last external assessment was conducted, the internal audit activity must cease indicating that it operates in conformance with the Standards.

D : The chief audit executive must disclose every instance of noncompliance with the Code of Ethics or the Standards.

Answer: B

Question 3

An organization's sales professionals are potentially abusing the use of cellular phones, resulting in an alarming increase in telephone expenses. Which of the following controls is least likely to curb this abuse?

A : veloping periodic reports to management that show type, length, and number of calls per sales professional, with related totals and comparisons.

B : quiring sales professionals to pay monthly cellular phone bills and subsequently submit only business calls for reimbursement using an expense report process.

C : quiring sales managers to approve monthly bills prior to payment, explain budget variances, and explain increases from previous periods.

D : quiring authorization of the cellular phone bill payment by the manager of the telecommunications department.

Answer: D

Question 4

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 5

A new chief audit executive realized that the internal audit charter has not been updated in five years and only includes the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, and the Standards. What mandatory component is missing?

A : atement of Independence.

B : erating Procedures of Internal Auditing.

C : finition of Internal Auditing.

D : testation of Quality Assurance.

Answer: B

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Total 951 Questions | Updated On: Oct 29, 2025

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