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: Jul 30, 2025

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Question 1

Which of the following is a consulting service the internal audit activity can perform with respect to the organization’s risk management?

A : Delivering assurance on the risk management system.

B : Facilitating risk assessment workshops.

C : aluating principal risk reporting.

D : ciding on the appropriate risk response.

Answer: B

Question 2

What role, if any, should the internal audit activity have in the process of following up on observations and recommendations made by the external auditors?

A : internal audit activity should have no role in this process in order to ensure independence.

B : internal audit activity should become involved only if the chief audit executive has sufficient evidence that the follow-up is not occurring.

C : internal audit activity should review the adequacy and effectiveness of management's follow-up actions.

D : internal audit activity should become involved only if specifically requested by management or the board of directors.

Answer: C

Question 3

Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?

A : Appoint the chief audit executive as a member of the board.

B : Adopt written policies and procedures for the internal audit activity, approved by the board.

C : ure the chief audit executive reports administratively to the audit committee.

D : Establish the internal audit activity's position within the organization in an audit charter.

Answer: D

Question 4

Which of the following would be a violation of the IIA Code of Ethics?

A : porting information that could be damaging to the organization, at the request of a court of law.

B : cluding an issue in the final audit report after management has resolved the issue.

C : rticipating in an audit engagement for which the auditor does not have the necessary experience or training.

D : cepting a gift that is a commercial advertisement available to the public.

Answer: C

Question 5

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

Page: 1 / 191

Total 951 Questions | Updated On: Jul 30, 2025

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