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: Sep 22, 2026

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Question 1

To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should:

A : nsider the scope of work and level of responsibility when establishing criteria for education and experience in filling internal auditing positions.

B : ure that each newly hired auditor is qualified in all of the disciplines needed to accomplish the department's audit mission.

C : ersee a training program that matches the actual training provided with the interests of individual auditors.

D : quire all of the audit staff to pursue a minimum number of continuing professional education hours each year.

Answer: A

Question 2

Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?

A : considers tolerable deviation rate more effectively than does statistical sampling.

B : mpling risk will be accurately quantified through non-statistical sampling.

C : n-statistical sample results must be projected to the population.

D : er evidence is required to support a conclusion than for statistical sampling.

Answer: C

Question 3

Which of the following best ensures the independence of the internal audit activity?

1. The CEO and audit committee review and endorse any changes to the approved audit plan on an annual basis.

2. The audit committee reviews the performance of the chief audit executive (CAE) periodically.

3. The internal audit charter requires the CAE to report functionally to the audit committee.

A : 3 only

B : 1 and 2 only

C : 2 and 3 only

D : 1, 2, and 3

Answer: C

Question 4

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 5

To ensure that due professional care has been taken during an audit engagement, an internal auditor should always:

A : ure that all financial information related to the engagement is included in the audit plan and examined for irregularities.

B : cument all audit tests completely.

C : nsider the possibility of noncompliance or irregularities at all times during an engagement.

D : tify the audit committee of any noncompliance or irregularity discovered during an engagement.

Answer: C

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Total 951 Questions | Updated On: Sep 22, 2026

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