Free IIA-CIA-Part1 Practice Test Questions 2026

To achieve conformance with the Standards, the chief audit executive must include which of the following activities in the quality assurance and improvement program (QAIP)?

A. Require board oversight of the QAIP.

B. Assess Standards conformance for each individual engagement.

C. Conduct a self assessment at least once every five years.

D. Report the results of the QAIP to senior management

The internal audit activity is responsible for which of the following actions related to an organization’s internal controls?

A. Mitigating risks affecting achievement of organizational objectives.

B. Enabling opportunities affecting achievement of organizational objectives.

C. Analyzing and advising regarding costs versus benefits of control activities,

D. Attesting to fairness of financial statements.

Which of the followIng would permit an internal audit activity to use the statement "conducted m conformance with the International Standards for the Professional Practice of Internal Auditing m audit reports?

A. The result of a quality assurance and improvement program confirm there are no material issues.

B. Engagement workpapers are retained by the internet audit activity according to the retention and deletion policy.

C. The internal audit activity receives positive feedback from the managers of the areas that were under review.

D. internal auditors demonstrate proficiency by maintaining professional internal audit certifications

An organization’s board of directors has decided that the internal audit activity must have greater access to different pans of the organization in order to perform their assurance work effectively Which of !he following areas is the board seeking to improve by making this change?

A. Internal audit authority.

B. Internal audit reporting structure.

C. Internal audit independence and objectivity.

D. Internal audit interaction with the board

A newly hired internal auditor is most likely to need further education in the area of business acumen in which of the following situations?

A. She was transferred from the managerial accounting department of the same organization.

B. She was recruited from the internal audit activity of another organization that operates in a different industry.

C. She was offered a permanent position after she had worked with the organization for two years in a temporary auditor-in-training position.

D. She previously served on the organization's external audit team and was recruited to the internal audit activity following the current year's financial audit.

Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation'?

A. Fraud specialists are better at using computer-assisted audit techniques

B. Fraud specialists are better equipped to act as an expert witness in court

C. Fraud specialists are better able to properly apply due professional care

D. Fraud specialists are better at using crime scene investigation techniques

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?

A. The internal audit activity should add value by implementing the recommendations on management's behalf.

B. The chief audit executive (CAE) must discuss this matter with senior management and the board

C. The CAE should determine which recommendations to implement based on the severity of the associated risks.

D. The internal audit activity, led by the CAE. should assume responsibility for risk management function.

Management would like to self-assess the overall effectiveness of the controls in place for its 200-person manufacturing department. Which of the following client-facilitated approaches is likely to be the most efficient way to accomplish this objective?

A. Workshops.

B. Surveys.

C. Interviews.

D. Observation.

Which of the following must be in existence as a precondition to developing an effective system of internal controls?

A. A monitoring process,

B. A risk assessment process.

C. A strategic objective-setting process.

D. An information and communication process.

According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?

1. Consult on CSR program design and implementation.

2. Serve as an advisor on CSR governance and risk management.

3. Review third parties for contractual compliance with CSR terms.

4. Identify and mitigate risks to help meet the CSR program objectives.

A. 1,2, and 3,

B. 1 2, and 4.

C. 1, 3, and 4.

D. 2, 3, and 4.

During a monthly internal audit staff meeting, the chief audit executive (CAE) decided to reinforce the importance of internal audit staff being objective in their work. Which of the following examples would be most appropriate for the CAE to include as part of the meeting presentation?

A. Statistical sampling techniques should always be used to pull unbiased sampling for testing.

B. Fieldwork completed by internal auditors should be appropriately reviewed.

C. Internal auditors should avoid using the lunch room simultaneously with audit clients.

D. During the audit review period, there should be no nonaudit dialogues with the audit client.

Which of the following best demonstrates organizational independence of the internal audit activity?

A. The chief audit executive (CAE) reports functionally to the CEO.

B. The CAE's compensation is approved by the chief financial officer.

C. The CAE's appointment Is determined by the CEO

D. The CAE reports administratively to the chief operating officer.