IIA-CIA-Part1 Practice Test Questions And
Answers
Part 1 - Essentials of Internal Auditing - ANS The revised CIA exam Part 1 is well aligned
with The IIA's International Professional Practices Framework (IPPF) and includes six domains
covering the foundation of internal auditing; independence and objectivity; proficiency and due
professional care; quality assurance and improvement programs; governance, risk
management, and control; and fraud risk. Part One tests candidates' knowledge, skills, and
abilities related to the International Standards for the Professional Practice of Internal Auditing,
particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance
Standard 2100.
Exam Domains - ANS I. FOUNDATIONS OF INTERNAL AUDITING (15%)II.
INDEPENDENCE AND OBJECTIVITY (15%)III. PROFICIENCY AND DUE PROFESSIONAL
CARE (18%)IV. QUALITY ASSURANCE AND IMPROVEMENT PROGRAM (7%)V.
GOVERNANCE, RISK MANAGEMENT, AND CONTROL (35%)VI. FRAUD RISKS (10%)
The management at a national consumer goods organization implements a fair work and pay
practice as well as a policy to treat employees equitably and consistently. Which common
characteristics of fraud will the practice and policy most likely reduce?A.Pressure or
incentive.B.Opportunity.C.Rationalization.D.Commitment. - ANS Answer: A
During an audit engagement, the internal auditor discussed a risk mitigation recommendation
with the manager of the area under review. The manager disagreed with the risk assessment
and recommendation. The two failed to come up with an alternative solution, and the auditor
decided to proceed with including the original recommendation in the engagement report. Which
of the following is especially important in dealing with this type of situation?A.Soft skills in
communication, negotiation, and collaboration.B.Technical skills in the area under
review.C.Professional qualifications and certification in internal auditing.D.Confidentiality and
independence. - ANS Answer: A
A chief audit executive (CAE) is reviewing the internal audit activity's performance and is
concerned that the average number of revisions to findings is steadily rising, making it
increasingly difficult to trace the finding to the supporting evidence and workpapers. According
to MA guidance, which of the following elements of the internal audit activity's quality assurance
and improvement program would provide the CAE with the most helpful insight into the cause of
this problem?A.The overall effectiveness of the internal audit activity's periodic self
assessments.B.The type of audit productivity and performance statistics reported.C.The
Answers
Part 1 - Essentials of Internal Auditing - ANS The revised CIA exam Part 1 is well aligned
with The IIA's International Professional Practices Framework (IPPF) and includes six domains
covering the foundation of internal auditing; independence and objectivity; proficiency and due
professional care; quality assurance and improvement programs; governance, risk
management, and control; and fraud risk. Part One tests candidates' knowledge, skills, and
abilities related to the International Standards for the Professional Practice of Internal Auditing,
particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance
Standard 2100.
Exam Domains - ANS I. FOUNDATIONS OF INTERNAL AUDITING (15%)II.
INDEPENDENCE AND OBJECTIVITY (15%)III. PROFICIENCY AND DUE PROFESSIONAL
CARE (18%)IV. QUALITY ASSURANCE AND IMPROVEMENT PROGRAM (7%)V.
GOVERNANCE, RISK MANAGEMENT, AND CONTROL (35%)VI. FRAUD RISKS (10%)
The management at a national consumer goods organization implements a fair work and pay
practice as well as a policy to treat employees equitably and consistently. Which common
characteristics of fraud will the practice and policy most likely reduce?A.Pressure or
incentive.B.Opportunity.C.Rationalization.D.Commitment. - ANS Answer: A
During an audit engagement, the internal auditor discussed a risk mitigation recommendation
with the manager of the area under review. The manager disagreed with the risk assessment
and recommendation. The two failed to come up with an alternative solution, and the auditor
decided to proceed with including the original recommendation in the engagement report. Which
of the following is especially important in dealing with this type of situation?A.Soft skills in
communication, negotiation, and collaboration.B.Technical skills in the area under
review.C.Professional qualifications and certification in internal auditing.D.Confidentiality and
independence. - ANS Answer: A
A chief audit executive (CAE) is reviewing the internal audit activity's performance and is
concerned that the average number of revisions to findings is steadily rising, making it
increasingly difficult to trace the finding to the supporting evidence and workpapers. According
to MA guidance, which of the following elements of the internal audit activity's quality assurance
and improvement program would provide the CAE with the most helpful insight into the cause of
this problem?A.The overall effectiveness of the internal audit activity's periodic self
assessments.B.The type of audit productivity and performance statistics reported.C.The
