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Free IIA IIA-CIA-Part1 Actual Exam Questions
The questions for this exam were last updated on January 7, 2026
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To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?
Select one option, then reveal solution.
Question No. 2
Which of the following best demonstrates the board of directors' governance over internal control?
Select one option, then reveal solution.
Question No. 3
Which of the following written documents typically offers the best evidence that internal auditors exercise due professional care in conformance with the Standards?
Select one option, then reveal solution.
Question No. 4
Which of the following is an appropriate role for the internal audit activity?
Select one option, then reveal solution.
Question No. 5
It is important for the chief audit executive to consider the level of competence of the internal audit staff because their competence influences which of the following?
Select one option, then reveal solution.
Question No. 6
An internal auditor is performing testing to gather evidence regarding an organization’s inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is. The auditor's concern best describes which of the following risks?
Select one option, then reveal solution.
Question No. 7
According to IIA guidance, which of the following actions by the chief audit executive (CAE) best demonstrates the organizational independence of the internal audit activity?
Select one option, then reveal solution.
Question No. 8
Under which of the following circumstances should the final audit report include a disclosure of nonconformance with the Standards?
Select one option, then reveal solution.
Question No. 9
Which of the following principles of The IIA's Code of Ethics implies that internal auditors should refrain from performing assurance services when there is an impairment to audit independence that has not been declared?
Select one option, then reveal solution.
Question No. 10
Due to extreme liquid fuel price fluctuations, management decided to designate a specific price below which liquid fuel shall not be sold to customers, but instead shall be pumped into storage tanks. Which of the following risk responses has management selected?
Select one option, then reveal solution.
Question No. 11
Which of the following would best serve to deter unethical behavior and encourage internal auditors to be objective in their work?
Select one option, then reveal solution.
Question No. 12
Which of the following Code of Ethics principles specifically requires internal auditors to disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review?
Select one option, then reveal solution.
Question No. 13
Which combination of strategies would provide the best evaluation of the effectiveness of the organization's risk assessment activity? 1. Interview staff at various levels to discuss the organization's objectives, significant risks, and risk appetite. 2. Review board meeting minutes to determine whether the significant risks identified are communicated timely to the board. 3. Evaluate the adequacy and timeliness of management remediation actions by reviewing the control design, testing the controls, and reviewing monitoring procedures. 4. Review the professional development plans of internal audit staff to ensure all are competent to assess the organization's risk assessment activity.
Select one option, then reveal solution.
Question No. 14
In which of the following situations has the internal auditor violated the IIA's Code of Ethics?
Select one option, then reveal solution.
Question No. 15
An employee accepts cash payments from customers and does not record the sale. This is an example of which of the following types of fraud?