Free IIA-CIA-Part1 Practice Test Questions 2026

Which of the following best demonstrates the authority of the internal audit activity?

A. Suggesting alternatives to decision makers.

B. Improving the integrity of information.

C. Determining the scope of internal audit services

D. Achieving engagement objectives.

Which of the following practices is generally most effective to protect internal audit objectivity?

A. Ensuring regular documentation of auditor skills and experience in the workpapers.

B. Basing performance evaluations heavily on customer satisfaction surveys.

C. Prohibiting auditors from accepting gifts from audit clients or potential clients.

D. Ensuring that auditors have a balance of both operational and internal audit responsibilities.

An organization is implementing a new cybersecurity policy and has established a committee to ensure stakeholder alignment across the organization's infrastructure, network, and security teams. The head of the committee has asked the chief audit executive if the internal audit activity could play a role in these efforts. According to HA guidance, which of the following is the most appropriate response?

A. It is not appropriate for the internal audit activity to play a role because its independence must be protected.

B. The internal audit activity should not participate because there are no IT auditors on staff.

C. The internal audit activity is knowledgeable about risk and therefore should prioritize the organization's responses and control activities for the committee.

D. The internal audit activity may assist the committee and consult with management on the organization's responses and control activities.

Which of the following situations is most likely to prompt the internal audit activity to disclose its nonconformance with the Standards?

A. One of the organization's senior internal auditors owns a side business, though to date, no sales have been made to this business.

B. The annual internal audit plan includes performance audits of main business processes, but reviews of high-risk development projects were not considered.

C. The internal audit activity committed to carrying out an audit of documentation on investment hedging, and a hedging expert was contracted to assist with the engagement.

D. A periodic quality self-assessment of the internal audit activity identified a number of improvement areas with regard to key performance indicators.

According to IIA guidance, which of the following activities are considered a core internal audit role with regard to enterprise risk management?

Reviewing the management of key risks.

Evaluating the reporting of key risks.

Evaluating risk management processes.

Consolidating the reporting of risks.

A. 1 and 4.

B. 2 and 4.

C. 2, 3, and 4.

D. 1, 2, and 3.

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

A. Entity-level

B. Activity-level

C. Transaction-level

D. Process-level

Which of the following scenarios would cause a chief audit executive (CAE) to immediately discontinue using any statements that would indicate conformance with the Standards in an audit report?

A. The internal audit activity used a risk-based approach to create the internal audit plan.

B. The engagement supervisor considered requests from senior management regarding engagements to include in the internal audit plan.

C. The CAE only accepted engagements that the internal audit activity collectively had the knowledge to perform.

D. The area under review restricted the internal audit activity's ability to access records, impacting the audit results.

The internal audit activity is undergoing a self-assessment as part of its quality assurance and improvement program. Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?

A. The internal audit charter does not identify which audit services are outsourced.

B. The internal audit charter has not been reviewed by the legal department.

C. The internal audit charter has not been approved by the board within the past year.

D. The internal audit charter does not describe the authority of the internal audit activity.

According to NA guidance, which of the following actions by the chief audit executive would best ensure that internal auditors demonstrate due professional care?

A. Developing policies and procedures for the internal audit activity.

B. Ensuring the internal audit activity is not found fallible during audit engagements.

C. Undertaking all engagements that management requests of the internal audit activity.

D. Ensuring the internal audit activity reports functionally to the board of directors.

Which of the following demonstrates that the internal audit activity exercises due professional care?

A. Supervisors provide feedback to internal auditors after workpapers are reviewed

B. A self-assessment is conducted through the quality assurance and improvement program every five years

C. Internal auditors are required to give absolute assurance of regulatory compliance

D. The chief audit executive reports functionally to the board

Which of the following is a detective control strategy against fraud?

A. Requiring employees to attend ethics training.

B. Performing background checks on employees.

C. Implementing a control self-assessment.

D. Performing a surprise audit

Which of the following is an example of a detective control?

A. Automatic shut-off valve.

B. Auto-correct software functionality.

C. Confirmation with suppliers and vendors.

D. Safety instructions.