Download Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control.IIA-CIA-Part1.ExamTopics.2026-05-03.378q.vcex

Vendor: IIA
Exam Code: IIA-CIA-Part1
Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
Date: May 03, 2026
File Size: 2 MB
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Demo Questions

Question 1
Management has requested that the internal audit activity perform a consulting engagement to review fraud prevention programs. Which of the following is a Standards requirement to accept and perform the consulting engagement?
  1. The internal audit activity must be free from interference in determining the scope of the consulting engagement.
  2. Internal auditors assigned to the consulting engagement must have no previous responsibility for fraud prevention programs.
  3. The internal audit activity must not provide future assurance services related to fraud prevention programs until at least one year has lapsed.
  4. Internal auditors must incorporate knowledge gained from the consulting engagement into me evaluation or risks and controls in future assurance engagements.
Correct answer: D
Question 2
Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?
  1. A description of their job responsibilities.
  2. A non-disclosure agreement.
  3. An annual declaration of commitment to The IIA's Code of Ethics.
  4. The internal audit charter.
Correct answer: B
Question 3
During a review of employee benefits, a staff internal auditor observed an ambiguity in the incentive compensation policy. If reported, it could negatively impact the internal auditor's compensation. Which of the following would encourage the internal auditor to be objective in his work?
  1. Periodic reinforcement of the internal audit activity's code of ethics disclosure practices.
  2. External assessments of the internal audit activity every five years.
  3. Audit committee review of every engagement report at the conclusion of the audit.
  4. Internal audit charter approved by the board.
Correct answer: C
Question 4
Which of the following competencies are required from all internal auditors regardless of their organizational level and seniority?
  1. Communication skills.
  2. Business acumen.
  3. Persuasion and collaboration skills.
  4. Governance, risk, and control.
Correct answer: A
Question 5
Which of the following would be considered a violation of The IIA's mandatory guidance on independence?
  1. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.
  2. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.
  3. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.
  4. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.
Correct answer: C
Question 6
Which of the following scenarios would most likely impair the internal audit activity's independence?
  1. An internal auditor assisted external auditors with a review of the payables department. The auditor worked in the payables department a little over a year ago.
  2. The chief audit executive had responsibility for the risk management function and helped coordinate an audit of that area by a third-party consultant.
  3. The chief audit executive was urged by the chief financial officer to scale down an accounts payable audit due to limited funds to cover audit costs.
  4. A new internal auditor was part of a team reviewing an area for which she was responsible less than a year ago. The consulting engagement was requested by management.
Correct answer: D
Question 7
A chief audit executive is also responsible for some risk management activities, including consolidated risk reporting to senior management and the board. According to IIA guidance, which of the following would be the most appropriate way for these activities to be audited?
  1. The engagement is overseen by an independent outside party.
  2. Internal auditors who perform the engagement are not involved in any risk management services.
  3. The chief financial officer is appointed by the board to conduct the review with the assistance of the internal audit activity.
  4. A consulting engagement may be performed by the internal audit activity, but not an assurance engagement.
Correct answer: B
Question 8
When planning an assurance engagement in a sales department, an internal auditor wants to obtain a general understanding of the sales returns statuses by reviewing the sales return files in the IT system. Which of the following competencies is important for the internal auditor to conduct this task?
  1. Data analytics.
  2. Risk assessment.
  3. Information gathering.
  4. Organizational behavior awareness.
Correct answer: A
Question 9
Which of the following situations is most likely to prompt the internal audit activity to disclose its nonconformance with the Standards?
  1. One of the organization's senior internal auditors owns a side business, though to date, no sales have been made to this business.
  2. The annual internal audit plan includes performance audits of main business processes, but reviews of high-risk development projects were not considered.
  3. The internal audit activity committed to carrying out an audit of documentation on investment hedging, and a hedging expert was contracted to assist with the engagement.
  4. A periodic quality self-assessment of the internal audit activity identified a number of improvement areas with regard to key performance indicators.
Correct answer: D
Question 10
What is the best course of action when the internal audit activity does not have the knowledge necessary to perform a planned audit of the organization's new IT data backup process?
  1. Postpone the audit engagement to a later date.
  2. Recruit and hire a full-time staff auditor who is proficient in data backup processes.
  3. Change the plan from an assurance engagement to a consulting engagement.
  4. Provide data backup training to the engagement supervisor.
Correct answer: D
Question 11
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?
  1. Compare the design of the organization's ethical programs with best practices.
  2. Verify that a code of conduct and related policies exist and are communicated.
  3. Use employee surveys to assess whether ethical programs are achieving desired outcomes.
  4. Compare the cost of the ethical programs with the achieved outcomes.
Correct answer: A
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