Free IIA-CIA-Part1 Practice Test Questions 2026

Senior management purchased surveillance cameras and installed them over a door that provides entry to an area where according to a recent internal audit report, hazardous materials exist and there is a high risk of explosion Which type of control was implemented in this situation?

A. A corrective control

B. A detective control

C. A preventive control

D. A directive control

In which of the following situations may the internal audit activity report conformance with the Standards?

A. An internal audit activity has been in existence at least five years and has not completed an external assessment,

B. An internal auditor was assigned to an audit engagement but did not meet individual objectivity requirements.

C. The internal audit activity prepared an internal audit plan that was not risk-based.

D. The internal audit activity has been in existence fewer than five years, but periodic selfassessments were conducted.

Which of the following is a strategic risk that internal auditors should consider when performing a third-party risk management engagement?

A. Physical security

B. Loss of intellectual property

C. Cost overruns

D. Conflict of interest

An internal auditor is reviewing employee travel expenses from the previous six months for fraud. Which of the following tests would best detect instances where personal travel has been claimed?

A. Verifying whether claims have been properly authorized for payment

B. Verifying whether claims are properly supported by invoices or other documents.

C. Confirming that all claims are within the limits of the organization's travel policy.

D. Reconciling claims against business the requests that were approved by supervisors

Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?

A. Describe data analytics and the application of data analytics methods in internal auditing.

B. Apply data analytics methods in internal auditing.

C. Evaluate the use of data analytics in an internal audit.

D. Understand the definition of data analytics only.

A chief audit executive has reported to the board that the internal audit activity is lacking financial accounting knowledge for specific audit projects. Upon approval from the board which of the following hiring approaches is best in this situation?

A. An inbound rotational program

B. A full-time permanent recruitment

C. An outbound rotational program

D. A guest auditor program

Which of the following types of fraud tests would be most effective if an internal auditor was looking for possible fictitious vendors?

A. Checking for invoice amounts that do not match that of the purchase order.

B. Searching for identical invoice numbers and payment amounts.

C. Running checks to uncover post office box addresses matching employee addresses.

D. Comparing prices across vendors to see whether one vendor is unreasonably high.

If an internal auditor suspects fraud during an engagement which of the following is expected of the auditor?

A. Evaluate the suspected activities to determine whether a forma! investigation is warranted,

B. Immediately inform senior management and the board of the suspected fraud.

C. Ascertain the level of resources needed to formally investigate the fraud, and proceed with the investigation if resources permit,

D. Include in the engagement documentation all possible effects and the potential impact of the fraud to the organization

Which of the following indicates an appropriate disclosure of a potential nonconformance with the Standards?

A. An external assessment of the internal audit activity was last performed six years ago.

B. The internal audit activity has been in existence for four years but has not performed an external assessment.

C. An internal assessment is not performed every year.

D. The internal audit activity has been in existence for two years and has documented only an internal assessment.

After being assigned to an audit of the accounts payable process, an internal auditor privately notifies the chief audit executive that she is a finalist for an open manager position within the accounts payable department. Which of the following is the IIA Code of Ethics principle that the auditor upheld?

A. Independence.

B. Confidentiality.

C. Objectivity.

D. Competency

A chief audit executive (CAE) has been asked by the board to evaluate the effectiveness of ethical programs created by management. Which of the following would be the most appropriate action for the CAE to take?

A. Compare the design of the organization's ethical programs with best practices.

B. Verify that a code of conduct and related policies exist and are communicated.

C. Use employee surveys to assess whether ethical programs are achieving desired outcomes.

D. Compare the cost of the ethical programs with the achieved outcomes.

An internal audit team analyzed the organization's value-at-risk model during an assurance engagement and suggested several useful improvements. Management was impressed by the internal audit team’s work and requested additional actions. Which of the following requested actions would impact internal audit independence most severely if fulfilled?

A. Assess the effectiveness of the model at least semi-annually.

B. Modify model inputs and suggest courses of action based on outcomes.

C. Employ acquired experience to test other models used by the company.

D. Validate whether model outputs serve the purpose stated by the model.