Free IIA-CIA-Part1 Practice Test Questions 2026

Which of the following tests would most likely help discover a fictitious invoice?

A. Compare vendor addresses to employee addresses.

B. Match cancelled checks to invoices.

C. Search for duplicate payment amounts.

D. Check employee bank records against invoice amounts.

Which of the following fundamental principles of The IIA's Code of Ethics is best described as performing work honestly diligently and responsibly?

A. Integrity

B. Proficiency

C. Due Professional Care

D. Competency

Which of the following best demonstrates that an internal auditor is applying due professional care when planning an assurance engagement?

A. Assessing the risk of noncompliance with laws and regulations

B. Following the policies as prescribed by the internal audit manual.

C. Advising management of the area under review on how to mitigate internal control risks.

D. Conducting the engagement on the presupposition that fraud exists.

Which of the following should a general internal auditor be able to characterize as an ITrelated risk?

A. Computer servers are in a room that is accessible to all employees,

B. An IT architect avoids taking vacations and sharing his workload with coworkers,

C. Hours billed by IT developers exceed 24 hours daily.

D. Audit logs are lacking in a system that processes personal data.

The internal audit activity is responsible for conducting fraud investigations. A potential fraud instance was identified during an audit engagement. The chief audit executive appoints a lead investigate. Which of the following would most likely be the next step?

A. Ask internal auditors to gather all relevant information evidence

B. Identify and interview witnesses first potential suspects later.

C. Conduct a fraud risk assessment to the most vulnerable areas.

D. Determine me competencies needed and assess whatever team members have a conflict of interest.

To encourage internal audit objectivity, which of the following is an appropriate policy the chief audit executive should establish?

A. Internal auditors should report their audit findings directly to the audit committee.

B. To receive an outstanding performance rating, internal auditors are required to generate audit findings.

C. Prior to hiring a new internal auditor, the chief audit executive must determine whether the auditor owns stock in the organization.

D. Internal auditors are permitted to audit an entity managed by a close friend or relative, as long as they notify the chief audit executive.

An external assessment was performed as part of the organization's quality assurance and improvement program. Which of the following conclusions confirms that the internal audit activity is in conformance with the Standards'?

A. The chief audit executive is well qualified and has responsibilities over operational areas that the internal audit activity assesses.

B. Periodic self-assessments are assigned to entry-level internal audit staff to support their continuing professional development.

C. All audit workpapers are reviewed and signed by the engagement supervisor before the audit report is issued.

D. Employees who rotate into the internal audit activity from other areas of the organization are assigned to audit areas where they previously worked, to take advantage of their operational expertise and experience.

According to IIA guidance, which of the following is the strongest indicator of deficiencies in the risk management process?

A. The periodic evaluation of risk ratings is primarily dependent on subjective assessments.

B. Separate evaluations of the risk management process were conducted, but the results were never integrated.

C. Management's primary objective is minimizing changes to the structure and operation of the risk management process.

D. Many aspects of the related enterprise risk management program are informal and undocumented.

Which of the following approaches will internal audit utilize when developing a set of performance standards to measure an organization’s risk management process against?

A. Key principles approach

B. Process elements approach

C. Holistic approach

D. Maturity model approach

Who has the ultimate responsibility of implementing the organization’s governance system?

A. Stakeholders

B. The board

C. The chief executive officer

D. Internal auditors

A chief audit executive added more money to the IT training budget to ensure the organization's internal auditors were able to perform data analytics while performing an audit. Which core competency is being addressed?

A. Data analytics

B. IT fraud detection.

C. Continuing professional development

D. Due professional care.

Which of the following describes the most appropriate match between a potential temporary guest auditor candidate and an upcoming audit assignment?

A. A purchasing manager with two years of prior audit experience in public practice to lead a contracts management audit

B. A communications officer who worked in the marketing department during the last six months to conduct a customer loyalty program audit

C. A manager of social responsibility who has a nursing background to participate m a health and safety audit for the corporate office and plant facilities

D. An accounting manager who discovered and reported fraud committed by a payables clerk to conduct a performance audit of accounts payable