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: Mar 24, 2026

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Question 1

Which of the following would require a disclosure of nonconformance with the Standards and The IIA's Code of Ethics in the communication of an engagement's results?

A : During an audit of the marketing department, management distributed coffee mugs to employees in the area, and the engagement supervisor accepted one as a souvenir.

B : While conducting a compensation and benefits audit, the auditor exchanged salary data with peers in similar organizations.

C : An inexperienced internal auditor did most of the fieldwork during a technical IT audit; however, he was closely supervised by a more experienced IT audit manager.

D : A member of the audit team conducted fieldwork in an area of the organization for which he was previously responsible for just over a year ago.

Answer: D

Question 2

Which of the following are acceptable resources for a chief audit executive to use when developing a staffing plan?

1. Co-sourcing arrangements.

2. Employees from other areas of the organization.

3. The organization's external auditors.

4. The organization's audit committee members.

A : 1 only

B : 1 and 2 only

C : 2 and 3 only

D : 1, 2, and 4 only

Answer: B

Question 3

Which of the following is a primary benefit of implementing a governance, risk management, and compliance framework within an organization?

A : Fewer internal audits.

B : More effective interviews.

C : Automated risk management strategy tools.

D : Reduced assurance costs.

Answer: D

Question 4

In an assurance engagement of treasury operations, an internal auditor is required to consider all of the following issues except:

A : audit committee has requested assurance on the treasury department's compliance with a new policy on the use of financial instruments.

B : easury management has not instituted any risk management policies.

C : to the recent sale of a division, the amount of cash and marketable securities managed by the treasury department has increased by 350 percent.

D : external auditors have indicated some difficulties in obtaining account confirmations.

Answer: D

Question 5

The board of directors of a newly formed organization wants to establish an ethics program. Which of the following parties is most appropriate to assume responsibility for implementing the program?

A : The internal audit activity.

B : Business unit management.

C : nior management.

D : This responsibility cannot be delegated.

Answer: C

Page: 1 / 191

Total 951 Questions | Updated On: Mar 24, 2026

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