Free IIA-CIA-Part1 Practice Test Questions 2026

Which of the following is an example of an application control?

A. Employees in the data center must always wear identification badges

B. Operating system updates must be installed within 48 hours.

C. A two stage authentication process must be used to access customer information

D. System backup and recovery testing must be done monthly

Which of the following best describes organizational governance processes?

A. Processes employed by internal and external assurance providers to authorize, direct, and provide oversight to management to better enable the meeting of organizational objectives

B. Processes employed by the board of directors to authorize and provide guidance and oversight to management to promote the achievement of organizational objectives.

C. Processes employed by the board of directors and senior management to mitigate risks to acceptable levels.

D. Processes employed by risk owners to mitigate risks to acceptable levels within the organization's risk appetite

Which of the following statements is true regarding organizational culture and an audit of the control environment?

A. For multinational organizations it is important to ensure that the organizational culture is consistent at all locations

B. Because the chief audit executive (CAE) is part of the organizational culture, external auditors should be engaged to evaluate the control environment

C. If there are unresolved scope restrictions, the CAE should consider whether to pursue the audit and note the scope restrictions in the audit report

D. Because it will create a conflict of interest relating to the control environment, senior management should not be consulted during the audit

Which of the following would a chief audit executive most likely use to identify a need for improvement in a staff internal auditor's business acumen?

A. A quality assessment review.

B. An internal audit client survey.

C. A control self-assessment.

D. A peer review of the internal audit activity.

During a review of the procurement function, an internal auditor identified an existing control for adding new vendors into the vendor contract system. Which of the following would best help the auditor determine the adequacy of the control's design?

A. Flowchart of the vendor addition process.

B. Independent confirmations sent to vendors.

C. Analysis of the control's costs and benefits.

D. Interview with management of the procurement function.

A chief audit executive ensures that the internal audit activity provides annual training to management on internal controls. Where is the nature of these services defined?

A. The annual audit plan.

B. The audit report.

C. The annual risk assessment.

D. The audit charter.

According to IIA guidance, which of the following statements is true regarding the internal audit activity’s responsibilities in providing consulting services?

A. The chief audit executive is responsible for deciding the priority of consulting services in the internal audit plan

B. The scope of consulting services is determined primarily by the internal auditor with input from management of the area under review

C. The board defines the internal audit activity’s responsibilities over consulting activities

D. Adding value to an organization requires the internal audit activity to initiate a consulting engagement

According to IIA guidance, which of the following activities is appropriate for an internal auditor to perform with regard to the organization's corporate social responsibility (CSR) program?

1. Determine whether the organization has adequate controls to achieve its CSR objectives.

2. Facilitate a management self-assessment of CSR controls and results.

3. Consult on the project design and implementation for the CSR program.

4. Exclude CSR-related external risks that are beyond the control of the organization.

A. 1 and 2 only.

B. 1, 2 and 3 only.

C. 2, 3, and 4 only.

D. 3 and 4 only.

Which of the following is considered to be a threat to the internal auditor's objectivity?

A. The auditor drafted the operational procedures of the area that she is currently auditing.

B. The auditor received a bonus that was approved by the board of directors.

C. The assigned auditor recommended operational procedures for the organization.

D. The assigned auditor rotated out of the same business activity three years ago

While conducting an engagement in the procurement department, the internal auditor noticed that the department head’s travel reports showed minor travel expenses, and there were no charges for hotels, meals, or transportation. However, the auditor knew that the department head frequently traveled worldwide to meet with suppliers and visit their production sites. Which of the following would be the most appropriate next step for the auditor?

A. The auditor should make a note of the issue for follow-up when employee travel expenses are audited.

B. The auditor should analyze trends and changes among the organization’s suppliers over the past few years.

C. The auditor should investigate whether there are any special arrangements regarding senior management travel.

D. The auditor should analyze the list of destinations the department head visited to estimate typical costs.

The internal audit activity is asked to review the effectiveness of controls around the disposal of chemical waste. However, the internal auditors on staff lack the necessary skills to conduct this review. Which of the following would be the most appropriate approach?

A. An internal auditor who recently attended a three-day workshop on chemical waste disposal, and therefore has the most knowledge on the topic, should lead the engagement.

B. A team of available internal auditors should be assembled and should consult with an external nonaudit expert on chemical waste disposal to plan and conduct the engagement.

C. A team of the most knowledgeable auditors could be assembled and use the engagement work program from the previous year to gather additional insight regarding recommended audit procedures.

D. A nonaudit employee from the chemical disposal area may share his expertise with the audit team, provided the internal audit manager conducts a detailed review of all engagement work performed.

Which of the following scenarios best illustrates due professional care?

A. An internal auditor who previously worked in the payroll department within the last year was intentionally excluded by the chief audit executive from the audit team assigned to a payroll audit

B. While performing a payroll audit an auditor became skeptical about significant payments made to a manager. The auditor sought to determine whether these payments were reasonable through discussion with a manager in a different department in the organization

C. The head of the payroll department being audited is a business partner of the engagement supervisor During the audit the engagement supervisor sought to maintain his objectivity by not participating in fieldwork

D. An auditor assigned to a payroll audit was unable to reperform some complex payroll computations for a small number of employees The sum of these payments was below the materiality thresholds provided so the auditor did not perform further tests