CIA Exam Part 1 - Practice Exam Questions and Answers Updated 2026

CIA Exam Part 1 - Practice Exam
Questions and Answers Updated
2026
TheBCAEBisBconsideringBdifferentBmethodsBofBprovidingBtrainingBinBpersonalBcommunicationBs
killsBforBtheBentireBinternalBauditBstaff.BWhichBofBtheBfollowingBmethodologiesBwouldBbeBthe
BmostBeffectiveBmeansBofBdeliveringBsuchBtraining?



A)BComputer-basedBtrainingBinBhumanBrelationsBskills

B)BIndividualBcoachingBbyBaBprofessionalBcommunicationsBspecialist

C)BSelf-studyBbookletsBexplainingBcommunicationBtheory

D)BLectureBcourseBonBcommunicationsBdeliveredBbyBaBmotivationalBspeakerB-
BAnswerB)BIndividualBcoachingBbyBaBprofessionalBcommunicationsBspecialist



WhichBisBanBacceptableBroleBforBtheBinternalBauditBactivityBinBtheBriskBmanagementBprocess?



A)BNoBrole

B)BManagingBspecificBrisksBifBdefinedBinBtheBinternalBauditBplan

C)BActive,BcontinuousBsupportBinBtheBprocessBsuchBasBleadershipBofBoversightBcommittees

D)BManagingBandBcoordinatingBtheBriskBmanagementBprocessB-BAnswerA)BNoBrole



WhichBisBaBrequiredBtypeBofBknowledge,Bskill,BandBotherBcompetencyBforBanBinternalBauditor
?



A)BBasicBcomprehensionBofBinternalBauditBstandards,Bprocedures,BandBtechniquesBrequiredBin
BperformingBengagements

B)BAnBunderstandingBofBmanagementBprinciplesBandBgoodBbusinessBpracticesBsoBdeviationsBc
anBbeBrecognizedBandBevaluated

C)BProficiencyBinBaccountingBprinciplesBandBtechniquesBforBallBauditors

D)BProficiencyBinBsubjectsBsuchBasBaccounting,Beconomics,BcommercialBlaw,BquantitativeBmeth
ods,BandBITB-
BAnswerB)BAnBunderstandingBofBmanagementBprinciplesBandBgoodBbusinessBpracticesBsoBdevi
ationsBcanBbeBrecognizedBandBevaluated

,TheBbank'sBinternalBauditBcharterBneitherBauthorizesBnorBforbidsBtheBinternalBauditBactivityBt
oBperformBassurancesBforBoutsideBparties.BWhichBofBtheBfollowingBconditionsBapplyBtoBprovid
ingBtheBrequestedBservice?

A)BTheBviceBpresidentBofBfinanceBmayBauthorizeBtheBchiefBauditBexecutiveBtoBscheduleBtheBe
ngagementBwithoutBamendingBtheBcharter.

B)BProvidingBassurancesBtoBoutsideBpartiesBisBaBviolationBofBtheBStandards.

C)BTheBviceBpresidentBofBfinanceBneedsBapprovalBofBtheBchiefBfinancialBofficerBorBtheBauditB
committeeBbeforeBauthorizingBtheBchiefBauditBexecutiveBtoBscheduleBtheBengagementBwithout
BamendingBtheBcharter.

D)BTheBcharterBshouldBbeBamendedBtoBallowBtheBinternalBauditBactivityBtoBprovideBassuranc
eBservicesBtoBoutsideBparties.B-
BAnswerD)BTheBcharterBshouldBbeBamendedBtoBallowBtheBinternalBauditBactivityBtoBprovideB
assuranceBservicesBtoBoutsideBparties.



HowBshouldBtheBprocessBbeBhandledBwhenBconsideringBriskBresponseB(orBriskBtreatment)Bwh
enBtheBorganizationBusesBanBERMBenvironment?

A)BAsBanBiterativeBprocessBthatBlooksBatBtheBbigBpictureBbutBalsoBdepartmentsBandBfunctions

B)BAsBaBwaterfallBprocessBthatBconsidersBtheBrisksBatBaBholisticBlevel

C)BAsBaBprocessBthatBsetsBtheBriskBtoleranceBatBtheBenterpriseBlevelBandBensuresBthatBallBde
partmentsBadhereBtoBit

D)BAsBaBmethodBforBsettingBcontrolBactivitiesBthatBensuresBthatBcollectiveBriskBlimitsBareBnot
BexceededBinBanyBindividualBinstancesB-
BAnswerA)BAsBanBiterativeBprocessBthatBlooksBatBtheBbigBpictureBbutBalsoBdepartmentsBandB
functions



AnBinternalBauditorBisBassignedBfinancialBaudits.BSheBperformsBtheBauditsBoutBofBtheBauditBd
epartment,BdownloadsBrecordsBelectronically,BcommunicatesBwithBtheBclientBthroughBemail,Ba
ndBusesBauditBsoftware.BIsBtheBinternalBauditorBdemonstratingBtheBrequiredBknowledge,Bskills,
BandBcompetenciesBforBanBIA?

A)BYes,BtheBauditorBisBworkingBveryBefficientlyBbyBtakingBadvantageBofBtechnology

B)BNo,BfinancialBauditsBrequireBworkingBmoreBcloselyBwithBtopBfinanceBexecutivesBdueBtoBthe
BneedBtoBprovideBassuranceBonBICFRBforBthisBtypeBofBauditBclient

C)BNo,BbyBlimitingBcontactBwithBtheBclient,BoralBcommunicationsBskillsBareBnotBbeingBusedBto
BclearlyBandBeffectivelyBconveyBitemsBsuchBasBengagementBobjectives,Bevaluations,Bconclusion
s,BandBrecommendations.

D)BYes,BtheBauditorBisBavoidingBtakingBupBtooBmuchBofBtheBauditBclient'sBtime,BwhichBisBval
ue-added,BandBisBdemonstratingBprofessionalBskepticismBbyBfocusingBprimarilyBonBfinancialB-
BAnswerC)BNo,BbyBlimitingBcontactBwithBtheBclient,BoralBcommunicationsBskillsBareBnotBbeing

,BusedBtoBclearlyBandBeffectivelyBconveyBitemsBsuchBasBengagementBobjectives,Bevaluations,Bc
onclusions,BandBrecommendations.



GoodsBreceivedBfromBaBcertainBsupplierBoccasionallyBarriveBwithoutBaBproperBbillBofBlading.BI
nBtheseBsituation,BtheBreceivingBclerkBisBdirectedBtoBtelephoneBtheBsupplierBandBrequestBaBb
illBofBladingBbyBfaxBsoBthatBheBorBsheBcanBcompareBwhatBwasBactuallyBreceivedBtoBtheBbillB
andBresearchBanyBdiscrepancies.BWhichBofBtheBfollowingBisBthisBtypeBofBcontrol?



A)BapplicationBcontrol

B)BpreventativeBcontrol

C)BgovernanceBcontrol

D)BdetectiveBcontrolB-BAnswerD)BdetectiveBcontrol



AnBadequateBsystemBofBinternalBcontrolsBisBmostBlikelyBtoBdetectBanBirregularityBperpetrated
BbyBaB



A)BsingleBmanager

B)BsingleBemployee

C)BgroupBofBmanagersBinBcollusion

D)BgroupBofBemployeesBinBcollusionB-BAnswerB)BsingleBemployee



WhichBactivityBshouldBbeBtreatedBasBaBclearBimpairmentBofBanBinternalBauditor'sBindependen
ceBandBobjectivity?



A)BOverseeingBinstallationBofBnewBITBequipmentBtoBensureBcomplianceBwithBtheBOrgsBobjecti
ves

B)BParticipatingBinBaBteamBthatBassessesBITBacquisitionBpossibilities

C)BReviewingBcompetitiveBbidsBforBdevelopmentBofBnewBsales-
trackingBsoftwareBbeforeBaBpurchaseBdecisionBisBmade

D)BApplyingBforBaBpositionBinBaBdifferentBorganization'sBITBdepartmentBwhileBparticipatingBinB
aBconsultingBengagementBwithBtheBcurrentBorganization'sBITBdepartmentB-
BAnswerA)BOverseeingBinstallationBofBnewBITBequipmentBtoBensureBcomplianceBwithBtheBOrg
sBobjectives

, AnBorganizationBhasBprojectedBtheBdirectBandBindirectBcostsBofBrelocatingBsomeBofBitsBoperat
ionsBoffshore.BBasedBonBanalysisBresults,BtheBorganizationBdecidesBtoBmoveBforwardBwithBoffs
horing.BWhichBofBtheBfollowingBstatementsBbestBdescribesBthisBoutcome?



A)BTheBmajorBriskBeventsBassociatedBwithBsuccessBareBhighBinBimpactBandBhighBinBlikelihood

B)BtheBanalysisBdeterminedBthatBpervasiveBriskBisBminimal

C)BtheBdecisionBfallsBwithinBtheBorganization'sBriskBappetite

D)BInherentBriskBisBlowerBthanBresidualBriskB-
BAnswerC)BtheBdecisionBfallsBwithinBtheBorganization'sBriskBappetite



InBtheBfinalBreportBforBanBinternalBaudit,BtheBinternalBauditorBstatesBthatBsecurityBcontrolsBa
reBatBtheBsameBlevelBofBeffectivenessBasBinBtheBpreviousBaudit.BThereBisBnoBmentionBthatBc
ontrolBactivitiesBinBtheBpreviousBauditBwereBfoundBtoBbeBunsatisfactory.BAccordingBtoBtheBCo
deBofBEthics,BthisBcommunicationBis...



A)BspecificBbutBnotBethical

B)BprudentBandBcompetent

C)BbalancedBandBobjective

D)BpotentiallyBbiasedB-BAnswerD)BpotentiallyBbiased



InternalBauditingBisBuniqueBinBthatBitsBscopeBoftenBencompassesBallBareasBofBanBorganization
.BItBisBnotBpossibleBforBeachBinternalBauditorBtoBpossessBdetailedBcompetenceBinBallBareasBt
hatBmightBbeBaudited.BHowever,BwhichBofBtheBfollowingBcompetenciesBisBrequiredBbyBtheBSt
andardsBforBeveryBinternalBauditor?



A)BproficiencyBinBmanagementBprinciples

B)BtaxationBandBlawBasBitBappliesBtoBtheBoperationBofBtheBorganization

C)BsufficientBknowledgeBofBkeyBinformationBtechnologyBrisksBandBcontrols

D)BproficiencyBinBaccountingBprinciplesB-
BAnswerC)BsufficientBknowledgeBofBkeyBinformationBtechnologyBrisksBandBcontrols



WhoBshouldBbeBtheBdirectBrecipientBofBreportsBthatBshowBtheBresultsBofBperiodicBreviewsBfo
rBinternalBassessmentBofBtheBinternalBauditBfunction?



A)BSeniorBManagement