Free IIA-CIA-Part1 Practice Test Questions 2026

Which type(s) of assessments in an internal audit activity’s quality assurance and improvement program requires ongoing monitoring to evaluate internal audit activity's efficiency and effectiveness?

A. Neither internal nor external assessment

B. internal assessment

C. Both internal and external assessment

D. External assessment

According to IIA guidance, which of the following is an appropriate role for the internal audit activity?

A. Coaching management in responding to risks.

B. Implementing risk responses on management's behalf.

C. Imposing risk management processes.

D. Setting the risk appetite.

According to IIA guidance, which of the following statements is true regarding due professional care?

A. Internal auditors must exercise due professional care to Insure that all significant risks will be identified,

B. Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor

C. Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist,

D. Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost.

The organization's internal audit charter was last updated six years ago. To update the charter, which of the following actions is most appropriate for the chief audit executive to take?

A. Wait for the next external assessment and address all of the missing information in the charter based on the recommendations from the external assessment team.

B. Perform a review of IIA guidance to become acquainted with the latest mandatory elements prior to updating the charter

C. Use an internal audit charter template from another organization that operates within the same industry.

D. Identify an individual within the internal audit activity who has in-depth knowledge of mandatory IIA guidance elements to address any gaps or areas of the current version of the charter that could be improved.

The head of human resources notified the internal audit activity that a key account manager was fired because he did not register a large number of contracts with clients As a result the organization was unaware of its duties and would suffer some financial loss Which of the following should be expected from a competent internal auditor who is analyzing this situation?

A. The ability to apply forensic methods to obtain legally admissible evidence

B. The ability to conduct admission-seeking interviews with potential suspects

C. The ability to evaluate whether such attributes as intent and personal gain were present

D. The ability to retrieve concealed or deleted information from the former employee's laptop

A risk assessment showed that the cost of addressing a particular risk in the organization's human resources department is greater than the perceived benefit. Which risk response approach should the organization take in this scenario?

A. Reduce the risk.

B. Transfer the risk.

C. Accept the risk.

D. Share the risk.

According to MA guidance, which of the following best describes how often the chief audit executive should review the quality assurance and improvement program of the internal audit activity?

A. Whenever the business objectives of the organization change

B. Just prior to an external assessment of the internal audit activity

C. At the completion of each engagement.

D. Progressively on a day-to-day basis

In order for an internal auditor to assess the opportunity for fraud to occur in an organization, which of the following does the auditor first need to understand?

A. Fraud prevention.

B. Fraud detection.

C. Corporate culture.

D. Forensic analysis techniques.

During an audit of an organization's accounts payable area, an internal auditor identified anomalies in the information examined that may indicate potential fraud. Which test should the auditor perform first to verify this?

A. Verify the completeness and integrity of the data being analyzed.

B. Identify duplicated organizational transactions.

C. Analyze all transactions within the targeted area.

D. Check control totals that have may have been falsified.

Which of the following documents would promote objectivity within an organization's internal audit activity?

A. Internal audit charter.

B. Internal audit manual.

C. Audit committee charter

D. Human resources employee handbook.

According to IIA guidance, which of the following training methods is considered most effective in assisting new entry-level internal auditors in achieving competence with internal audit practices in the workplace?

A. Pursuance of an internal audit certification.

B. Enrollment in internal audit practice webinars.

C. Attendance of internal audit workshops.

D. Involvement in a variety of audit assignments.

Which of the following actions best demonstrates an internal auditor exercising due professional care?

A. Testing an entire population, even when a sample would suffice

B. Using technology and data analysis techniques for efficiency

C. Enhancing knowledge, skills, and other competencies through professional development

D. Establishing audit objectives, performing audit tests, and implementing missing controls