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

CIA Exam Part 1 - Practice Exam
Questions and Answers Updated
2026
TheMCAEMisMconsideringMdifferentMmethodsMofMprovidingMtrainingMinMpersonalMcommu
nicationMskillsMforMtheMentireMinternalMauditMstaff.MWhichMofMtheMfollowingMmethodo
logiesMwouldMbeMtheMmostMeffectiveMmeansMofMdeliveringMsuchMtraining?



A)MComputer-basedMtrainingMinMhumanMrelationsMskills

B)MIndividualMcoachingMbyMaMprofessionalMcommunicationsMspecialist

C)MSelf-studyMbookletsMexplainingMcommunicationMtheory

D)MLectureMcourseMonMcommunicationsMdeliveredMbyMaMmotivationalMspeakerM-
MAnswerMB)MIndividualMcoachingMbyMaMprofessionalMcommunicationsMspecialist


WhichMisManMacceptableMroleMforMtheMinternalMauditMactivityMinMtheMriskMmanagem
entMprocess?



A)MNoMrole

B)MManagingMspecificMrisksMifMdefinedMinMtheMinternalMauditMplan

C)MActive,McontinuousMsupportMinMtheMprocessMsuchMasMleadershipMofMoversightMco
mmittees

D)MManagingMandMcoordinatingMtheMriskMmanagementMprocessM-
MAnswerMA)MNoMrole


WhichMisMaMrequiredMtypeMofMknowledge,Mskill,MandMotherMcompetencyMforManMinte
rnalMauditor?



A)MBasicMcomprehensionMofMinternalMauditMstandards,Mprocedures,MandMtechniquesMre
quiredMinMperformingMengagements

B)MAnMunderstandingMofMmanagementMprinciplesMandMgoodMbusinessMpracticesMsoMde
viationsMcanMbeMrecognizedMandMevaluated

C)MProficiencyMinMaccountingMprinciplesMandMtechniquesMforMallMauditors

,D)MProficiencyMinMsubjectsMsuchMasMaccounting,Meconomics,McommercialMlaw,Mquantita
tiveMmethods,MandMITM-
MAnswerMB)MAnMunderstandingMofMmanagementMprinciplesMandMgoodMbusinessMpracti
cesMsoMdeviationsMcanMbeMrecognizedMandMevaluated



TheMbank'sMinternalMauditMcharterMneitherMauthorizesMnorMforbidsMtheMinternalMaudit
MactivityMtoMperformMassurancesMforMoutsideMparties.MWhichMofMtheMfollowingMcondi
tionsMapplyMtoMprovidingMtheMrequestedMservice?

A)MTheMviceMpresidentMofMfinanceMmayMauthorizeMtheMchiefMauditMexecutiveMtoMsch
eduleMtheMengagementMwithoutMamendingMtheMcharter.

B)MProvidingMassurancesMtoMoutsideMpartiesMisMaMviolationMofMtheMStandards.

C)MTheMviceMpresidentMofMfinanceMneedsMapprovalMofMtheMchiefMfinancialMofficerMor
MtheMauditMcommitteeMbeforeMauthorizingMtheMchiefMauditMexecutiveMtoMscheduleMt
heMengagementMwithoutMamendingMtheMcharter.

D)MTheMcharterMshouldMbeMamendedMtoMallowMtheMinternalMauditMactivityMtoMprovi
deMassuranceMservicesMtoMoutsideMparties.M-
MAnswerMD)MTheMcharterMshouldMbeMamendedMtoMallowMtheMinternalMauditMactivity
MtoMprovideMassuranceMservicesMtoMoutsideMparties.


HowMshouldMtheMprocessMbeMhandledMwhenMconsideringMriskMresponseM(orMriskMtrea
tment)MwhenMtheMorganizationMusesManMERMMenvironment?

A)MAsManMiterativeMprocessMthatMlooksMatMtheMbigMpictureMbutMalsoMdepartmentsM
andMfunctions

B)MAsMaMwaterfallMprocessMthatMconsidersMtheMrisksMatMaMholisticMlevel

C)MAsMaMprocessMthatMsetsMtheMriskMtoleranceMatMtheMenterpriseMlevelMandMensure
sMthatMallMdepartmentsMadhereMtoMit

D)MAsMaMmethodMforMsettingMcontrolMactivitiesMthatMensuresMthatMcollectiveMriskMli
mitsMareMnotMexceededMinManyMindividualMinstancesM-
MAnswerMA)MAsManMiterativeMprocessMthatMlooksMatMtheMbigMpictureMbutMalsoMde
partmentsMandMfunctions



AnMinternalMauditorMisMassignedMfinancialMaudits.MSheMperformsMtheMauditsMoutMofM
theMauditMdepartment,MdownloadsMrecordsMelectronically,McommunicatesMwithMtheMclie
ntMthroughMemail,MandMusesMauditMsoftware.MIsMtheMinternalMauditorMdemonstrating
MtheMrequiredMknowledge,Mskills,MandMcompetenciesMforManMIA?
A)MYes,MtheMauditorMisMworkingMveryMefficientlyMbyMtakingMadvantageMofMtechnology

,B)MNo,MfinancialMauditsMrequireMworkingMmoreMcloselyMwithMtopMfinanceMexecutivesM
dueMtoMtheMneedMtoMprovideMassuranceMonMICFRMforMthisMtypeMofMauditMclient

C)MNo,MbyMlimitingMcontactMwithMtheMclient,MoralMcommunicationsMskillsMareMnotMb
eingMusedMtoMclearlyMandMeffectivelyMconveyMitemsMsuchMasMengagementMobjectives,
Mevaluations,Mconclusions,MandMrecommendations.
D)MYes,MtheMauditorMisMavoidingMtakingMupMtooMmuchMofMtheMauditMclient'sMtime,
MwhichMisMvalue-
added,MandMisMdemonstratingMprofessionalMskepticismMbyMfocusingMprimarilyMonMfinan
cialM-
MAnswerMC)MNo,MbyMlimitingMcontactMwithMtheMclient,MoralMcommunicationsMskillsMa
reMnotMbeingMusedMtoMclearlyMandMeffectivelyMconveyMitemsMsuchMasMengagementM
objectives,Mevaluations,Mconclusions,MandMrecommendations.



GoodsMreceivedMfromMaMcertainMsupplierMoccasionallyMarriveMwithoutMaMproperMbillM
ofMlading.MInMtheseMsituation,MtheMreceivingMclerkMisMdirectedMtoMtelephoneMtheMsu
pplierMandMrequestMaMbillMofMladingMbyMfaxMsoMthatMheMorMsheMcanMcompareMw
hatMwasMactuallyMreceivedMtoMtheMbillMandMresearchManyMdiscrepancies.MWhichMofM
theMfollowingMisMthisMtypeMofMcontrol?



A)MapplicationMcontrol

B)MpreventativeMcontrol

C)MgovernanceMcontrol

D)MdetectiveMcontrolM-MAnswerMD)MdetectiveMcontrol



AnMadequateMsystemMofMinternalMcontrolsMisMmostMlikelyMtoMdetectManMirregularityM
perpetratedMbyMaM



A)MsingleMmanager

B)MsingleMemployee

C)MgroupMofMmanagersMinMcollusion

D)MgroupMofMemployeesMinMcollusionM-MAnswerMB)MsingleMemployee



WhichMactivityMshouldMbeMtreatedMasMaMclearMimpairmentMofManMinternalMauditor's
MindependenceMandMobjectivity?

, A)MOverseeingMinstallationMofMnewMITMequipmentMtoMensureMcomplianceMwithMtheM
OrgsMobjectives

B)MParticipatingMinMaMteamMthatMassessesMITMacquisitionMpossibilities

C)MReviewingMcompetitiveMbidsMforMdevelopmentMofMnewMsales-
trackingMsoftwareMbeforeMaMpurchaseMdecisionMisMmade

D)MApplyingMforMaMpositionMinMaMdifferentMorganization'sMITMdepartmentMwhileMparti
cipatingMinMaMconsultingMengagementMwithMtheMcurrentMorganization'sMITMdepartment
M-
MAnswerMA)MOverseeingMinstallationMofMnewMITMequipmentMtoMensureMcomplianceMw
ithMtheMOrgsMobjectives



AnMorganizationMhasMprojectedMtheMdirectMandMindirectMcostsMofMrelocatingMsomeMo
fMitsMoperationsMoffshore.MBasedMonManalysisMresults,MtheMorganizationMdecidesMtoM
moveMforwardMwithMoffshoring.MWhichMofMtheMfollowingMstatementsMbestMdescribesM
thisMoutcome?



A)MTheMmajorMriskMeventsMassociatedMwithMsuccessMareMhighMinMimpactMandMhighM
inMlikelihood

B)MtheManalysisMdeterminedMthatMpervasiveMriskMisMminimal

C)MtheMdecisionMfallsMwithinMtheMorganization'sMriskMappetite

D)MInherentMriskMisMlowerMthanMresidualMriskM-
MAnswerMC)MtheMdecisionMfallsMwithinMtheMorganization'sMriskMappetite


InMtheMfinalMreportMforManMinternalMaudit,MtheMinternalMauditorMstatesMthatMsecurit
yMcontrolsMareMatMtheMsameMlevelMofMeffectivenessMasMinMtheMpreviousMaudit.MThe
reMisMnoMmentionMthatMcontrolMactivitiesMinMtheMpreviousMauditMwereMfoundMtoMb
eMunsatisfactory.MAccordingMtoMtheMCodeMofMEthics,MthisMcommunicationMis...



A)MspecificMbutMnotMethical

B)MprudentMandMcompetent

C)MbalancedMandMobjective

D)MpotentiallyMbiasedM-MAnswerMD)MpotentiallyMbiased



InternalMauditingMisMuniqueMinMthatMitsMscopeMoftenMencompassesMallMareasMofMan
Morganization.MItMisMnotMpossibleMforMeachMinternalMauditorMtoMpossessMdetailedMco