IIA IIA-CIA-Part1 Free Sample Exam Questions 2026

Here you can get the actual IIA IIA-CIA-Part1 exam questions and answers in PDF for free and for all questions premium file. These best Certified Internal Auditor IIA-CIA-Part1 PDF questions are for every IIA users. Real IIA-CIA-Part1 exam dumps that will assist you to crack the %certification% certification exam in the PDF format. For Advance preparation premium PDF files available for perfect exam preparation on reilable price option.

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Total Questions: 757

Questions & Answers PDF

• Question 1

  

  Management decided to post the organization's newly established code of conduct on its website. This decision is primarily intended to mitigate which of the following risks?

  • Accountability risk.
  • Communication risk.
  • Knowledge risk.
  • Cultural risk.

  Reveal Answer Answer: D Next Question

• Question 2

  

  Which of the following qualifies as an acceptable consulting service provided by the internal audit activity?

  • Develop training and system rollout plans in response to the results of the change readiness assessment of a new sales distribution model
  • Lead a risk self assessment session for laboratory managers to help identify inherent risks and provide recommendations on how to evaluate the risks
  • Audit a third party cloud service provider to review the effectiveness of governance and management controls in providing secure services to its customers
  • Conduct a post-implementation assessment of the enterprise resource planning system to determine whether project objectives were met and to identify opportunities to maximize potential benefits

  Reveal Answer Answer: A Next Question

• Question 3

  

  Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization's internal auditors, as the audit results highlight critical findings. The relationship between the internal audit activity and management has continued to degenerate. as previous audit reports also showed a large number of issues. What would be the best strategy for working through the current audit results while also attempting to repair the relationship with management?

  • Take an accommodating approach and change the overall rating of the audit report.
  • Take a compromising approach by modifying the tone of the report, while maintaining the critical findings.
  • Take an assertive approach and be persistent in attempting to convince the director.
  • Take an assisting approach and offer to assist with the implementation of action plans.

  Reveal Answer Answer: B Next Question

• Question 4

  

  The largest risks facing an organization should be mitigated by which type of controls?

  • Entity-level
  • Activity-level
  • Transaction-level
  • Process-level

  Reveal Answer Answer: A Next Question

• Question 5

  

  Which of the following is an appropriate role for the internal audit activity?

  • Ensuring the organization's key risks are managed through appropriate controls.
  • Assisting the organization in maintaining effective controls.
  • Implementing new controls to promote continuous improvement.
  • Validating control assessments performed by the external auditor.

  Reveal Answer Answer: B Next Question

• Question 6

  

  Which of the following is ultimately responsible for the continuing professional development of internal audit activity staff?

  • Individual internal auditors.
  • Chief audit executive.
  • Board of directors.
  • CEO.

  Reveal Answer Answer: B Next Question

• Question 7

  

  The internal audit activity conducted an organization wide risk assessment. One of the most significant risks identified is associated with the oil price market. The chief audit executive (CAE) is considering including in the annual audit plan an assessment of the effectiveness of oil price risk management. The manager responsible commented that the assessment was not needed, as market risks were regularly addressed by the financial risk committee. If the CAE decides to include this activity in the annual audit plan anyway, how should it be recorded?

  • A consulting engagement independent of the financial risk committee's review.
  • A risk assessment.
  • An assurance engagement.
  • A joint consulting engagement with input from the financial risk committee.

  Reveal Answer Answer: C Next Question

• Question 8

  

  Internal audit is performing an engagement to determine whether there were indications of questionable bidding on a city s infrastructure project. As part of the engagement the internal audit activity became aware that certain firms tend to receive the contracts for large city projects. How should the internal audit activity proceed with the engagement and identify questionable bidding practices?

  • Obtain the city s vendor listing to determine whether there was an adequate number of firms available to solicit bids for protects
  • Obtain at of the city s financial records to identify any firms that received payments for contracted goods and services.
  • Obtain the city's contracting files to determine whether the city demonstrated efforts to solicit bids from various interested firms.
  • Obtain the city's official public meeting minutes to determine whether there were concerns about the contracting practices

  Reveal Answer Answer: C Next Question

• Question 9

  

  The internal audit activity audited an organization's risk management function multiple times, and the recommendations that were made remain unaddressed by the head of risk management. Which of the following would be the next step for the internal audit activity?

  • The internal audit activity should add value by implementing the recommendations on management's behalf.
  • The chief audit executive (CAE) must discuss this matter with senior management and the board
  • The CAE should determine which recommendations to implement based on the severity of the associated risks.
  • The internal audit activity, led by the CAE. should assume responsibility for risk management function.

  Reveal Answer Answer: B Next Question

• Question 10

  

  A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities. According to IIA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?

  • Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees
  • Review the investigation and implement any improvements to the process.
  • Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.
  • Determine why the fraud was not detected earlier and design controls to strengthen early detection.

  Reveal Answer Answer: C Next Question

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Total Questions: 757

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