DON'T WANT TO MISS A THING?

Certification Exam Passing Tips

Latest exam news and discount info

Curated and up-to-date by our experts

Yes, send me the newsletter

CIA Part 1 Practice Questions & Tests | Certified Internal Auditor Exam Prep

Practicing with our CIA Part 1 practice questions is the closest way to prepare for the real exam. Our questions are designed to simulate the actual exam format and difficulty level, ensuring that you're well-prepared for what to expect on test day. By working through these questions, you'll gain a deeper understanding of the exam topics, identify areas where you need to improve, and build your confidence. Our practice tests also provide a valuable opportunity to assess your progress and gauge your readiness for the CIA Part 1 exam. With our comprehensive practice materials, you'll be well on your way to achieving CIA certification.

Take other online exams
Question #1
Which of the following scenarios best represents a violation of the IIA Code of Ethics?
A. A chief audit executive is practicing without the Certified Internal Auditor designation
B. An internal auditor declines a board request to lead a fraud investigation
C. An internal auditor accepts an engagement to audit an T process she designed several years ago
D. A practicing Certified Internal Auditor has not pursued any additional education, training, or professional development opportunities since he achieved certification three years ago
View answer
Correct Answer: C
Question #2
An internal auditor is reviewing the results of an employee survey at a mining company. Which of the following would alert the auditor to a potential ethics issue?
A. Women account for 20% of the total number of employees in the company
B. Thirty percent of employees feel confident in raising concerns without a fear of retaliation
C. Most employees believe that transparent and fair decision-making forms the basis of business ethics
D. Employees with longer work experience believe that they deserve more privileges than new hires
View answer
Correct Answer: B
Question #3
Which of the following organizational policy changes exemplifies a corporate social responsibility initiative?
A. Restricting the administration of organizational social media accounts to senior management within the communications department
B. Discontinuing marketing campaigns that target specific genders
C. Updating vendor contracts to allow audits examining whether consumer data was obtained ethically
D. Implementing a recognition and rewards program for employees with the most effective marketing campaigns
View answer
Correct Answer: B
Question #4
During fieldwork, an internal auditor located a significant internal control issue Without identifying the origins of the issue, the auditor concluded the engagement and included the issue in the final audit report. To enhance audit quality, which of the following skills should the internal auditor improve?
A. Business acumen
B. Critical thinking
C. Communication
D. Audit report writing
View answer
Correct Answer: B
Question #5
During a monthly internal audit staff meeting the chief audit executive (CAE) decided to reinforce the importance of internal audit staff being objective in their work Which of the following examples would be most appropriate for the CAE to include as part of the meeting presentation?
A. Statistical sampling techniques should always be used to pull unbiased sampling for testing
B. Fieldwork completed by internal auditors should be appropriately reviewed
C. Internal auditors should avoid using the lunch room simultaneously with audit clients
D. During the audit review period, there should be no nonaudit dialogues with the audit client
View answer
Correct Answer: C
Question #6
A manufacturing organization receives all direct materials for finished goods production Which of the following is the strongest preventive control for lapses in quality assurance
A. Identifying and rejecting completed products that are not up to quality and standard specifications
B. Electronically measuring the materials and components according to specifications prior to manufacturing
C. Examining partially assembled finished products to ensure that the manufacturing process is working correctly
D. Manually inspecting received supplier materials to ensure appropriate quantities and quality
View answer
Correct Answer: B
Question #7
According to IIA guidance, which of the following is true with regard to the internal audit charter? 1. It specifies the minimum resources needed for assurance engagements. 2. It requires final approval from senior management. 3. It defines the internal audit activity's authority and responsibilities. 4. It describes the expectations for communicating the results of a quality assurance and improvement program.
A. and 4 only
B. and 4 only
C. 1, 2, and 4
D. 2, 3, and 4
View answer
Correct Answer: D
Question #8
Which of the following statements is true regarding the importance of risk management?
A. Risk management ensures the ability to eliminate potential hazards to the organization
B. Risk management includes consideration of potential opportunities for the organization
C. Risk management aids with the establishment of appropriate key performance indicators
D. Risk management increases employees' commitment and belief in strategic goals
View answer
Correct Answer: B
Question #9
Which should the internal auditor first consider when assessing fraud risks during an engagement?
A. Compare the organization's fraud strategies with the industry's strategies
B. Review any related prior fraud investigations
C. Investigate any related fraud allegations
D. Communicate any suspicious fraud activities to management
View answer
Correct Answer: B
Question #10
According to IIA guidance, if an internal auditor suspects fraud during an assurance engagement, what should the auditor do first?
A. Recommend parties involved to be sanctioned in accordance with the organization's policy
B. Determine whether any additional audit work needs to be performed
C. Launch an investigation to obtain details of the fraud and parties involved
D. Request that the responsible process owner remediate the issue immediately
View answer
Correct Answer: B
Question #11
View answer
Correct Answer:
Question #12
View answer
Correct Answer:
Question #13
View answer
Correct Answer:
Question #14
View answer
Correct Answer:
Question #15
View answer
Correct Answer:
Question #16
View answer
Correct Answer:
Question #17
View answer
Correct Answer:
Question #18
View answer
Correct Answer:
Question #19
View answer
Correct Answer:
Question #20
View answer
Correct Answer:
Question #21
View answer
Correct Answer:
Question #22
View answer
Correct Answer:
Question #23
View answer
Correct Answer:
Question #24
View answer
Correct Answer:
Question #25
View answer
Correct Answer:
Question #26
View answer
Correct Answer:
Question #27
View answer
Correct Answer:
Question #28
View answer
Correct Answer:
Question #29
View answer
Correct Answer:
Question #30
View answer
Correct Answer:
Question #31
View answer
Correct Answer:
Question #32
View answer
Correct Answer:
Question #33
View answer
Correct Answer:
Question #34
View answer
Correct Answer:
Question #35
View answer
Correct Answer:
Question #36
View answer
Correct Answer:
Question #37
View answer
Correct Answer:
Question #38
View answer
Correct Answer:
Question #39
View answer
Correct Answer:
Question #40
View answer
Correct Answer:
Question #41
View answer
Correct Answer:
Question #42
View answer
Correct Answer:
Question #43
View answer
Correct Answer:
Question #44
View answer
Correct Answer:
Question #45
View answer
Correct Answer:
Question #46
View answer
Correct Answer:
Question #47
View answer
Correct Answer:
Question #48
View answer
Correct Answer:
Question #49
View answer
Correct Answer:
Question #50
View answer
Correct Answer:
Question #51
View answer
Correct Answer:
Question #52
View answer
Correct Answer:
Question #53
View answer
Correct Answer:
Question #54
View answer
Correct Answer:
Question #55
View answer
Correct Answer:
Question #56
View answer
Correct Answer:
Question #57
View answer
Correct Answer:
Question #58
View answer
Correct Answer:
Question #59
View answer
Correct Answer:
Question #60
View answer
Correct Answer:

View Answers after Submission

Please submit your email and WhatsApp to get the answers of questions.

Note: Please make sure your email ID and Whatsapp are valid so that you can get the correct exam results.

Email:
Whatsapp/phone number:


Copyright © 2024. Designer by SPOTO Official Website. All Rights Reserved.