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: Dec 16, 2025

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Question 1

The board asked the chief audit executive (CAE) to assume responsibility for a newly formed risk management function while retaining responsibility for the internal audit activity. The new function is comprised of both risk and compliance activities. How should next year's internal audit of the risk management function be performed?

A : should be performed by a competent assurance provider external to the internal audit activity.

B : should be performed by a qualified audit team in the internal audit activity and overseen by the most senior auditor other than the CAE.

C : should be conducted by a team of internal auditors under the supervision of risk and compliance managers.

D : should be performed by a team of the most experienced internal auditors, without oversight or direct involvement from the CAE.

Answer: B

Question 2

Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?

A : cause management requires the review to measure effectiveness of the internal audit activity.

B : that the individual objectivity of the internal audit staff can be more clearly established

C : that there is assurance of the internal audit staff's proficiency to complete audit activities.

D : cause changes in the organization may impair the internal audit activity's ability to meet its objectives.

Answer: D

Question 3

An internal auditor is gathering evidence for an organization's internal audit engagement and requests a sample of vendor invoices from the organization. Which of the following is true regarding the reliability of this evidence?

A : invoices have zero reliability.

B : invoices have low reliability.

C : invoices have medium reliability.

D : invoices have high reliability.

Answer: C

Question 4

Which of the following is not a benefit of using information technology in solving audit problems?

A : helps reduce audit risk.

B : improves the timeliness of the audit engagement

C : increases audit opportunities.

D : improves the auditor's judgment.

Answer: D

Question 5

Who has the ultimate responsibility of implementing the organization's governance system?

A : akeholders

B : board.

C : chief executive officer.

D : ternal auditors

Answer: B

Page: 1 / 191

Total 951 Questions | Updated On: Dec 16, 2025

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