Free IIA IIA-CIA-Part1 Exam Questions

Become IIA Certified with updated IIA-CIA-Part1 exam questions and correct answers

Page: 1 / 191

Total 951 Questions | Updated On: Jun 17, 2026

Add To Cart

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

According to IIA guidance, which of the following most appropriately justifies the CEO's decision that the internal audit activity shall be responsible for risk management and investigation at a multinational organization?

A : recommendation of the parent office external auditors

B : provisions of the internal audit charter.

C : authority of the CEO

D : level of proficiency of the chief audit executive.

Answer: B

Question 3

An auditor is using audit software to check inventory accuracy. Which of the following would be an indicator of poor input edit controls?

A : gative quantities on hand.

B : tal dollar values of zero for some parts.

C : pha characters in the field for order lead time.

D : order levels set too high.

Answer: C

Question 4

Which of the following risk management activities is most appropriate for an internal auditor to undertake?

A : pose risk management processes.

B : ordinate risk management activities.

C : plement risk responses on management's behalf.

D : view the management of key risks.

Answer: D

Question 5

A company has established its environmental audit activity as part of its legal department rather than part of its internal audit activity, which reports to the audit committee. The board has requested that the chief audit executive (CAE) provide an annual opinion on whether environmental risks are being properly addressed.

In these circumstances, the CAE should recommend to the audit committee that the internal audit activity:

A : view the recommendations in all environmental audit reports.

B : cuss with the environmental auditors the results of their reviews.

C : riodically carry out a quality assessment of the environmental audit activity.

D : clude a review of environmental issues in some internal audit engagements.

Answer: C

Page: 1 / 191

Total 951 Questions | Updated On: Jun 17, 2026

Add To Cart