Free Practice IIA IIA-CIA-Part1 Exam Questions 2025

Stay ahead with 100% Free Essentials of Internal Auditing IIA-CIA-Part1 Dumps Practice Questions

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Total 951 Questions | Updated On: Jun 06, 2025

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Question 1

According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A : Authority and responsibility to resolve issues.

B : Framework to plan, execute and monitor activities.

C : Integrated responses to multiple risks.

D : Knowledge and skills needed to perform activities.

Answer: C

Question 2

An internal auditor was offered expensive tickets to a sporting event by the manager of an area that she was currently auditing. The auditor politely declined. Which of the following fundamental principles of the IIA Code of Ethics did she display?

A : Confidentiality.

B : Independence.

C : Competency.

D : Objectivity.

Answer: D

Question 3

Which of the following would provide the best evidence of compliance with an airline's standard of having aircraft refueled and cleaned within a specified time of arrival at an airport?

A : Vendor fuel invoices that have been reconciled to inventory records.

B : Time cards completed by aircraft cleaning and fueling crews.

C : Observation of selected aircraft while they are being refueled and cleaned.

D : Comparison of the standard hourly labor costs for cleaning and fueling personnel with actual labor charges.

Answer: C

Question 4

While reviewing first quarter sales transactions, an internal auditor discovered that 10 invoices for a new customer had not been posted into the accounts receivable subsidiary ledger. Those 10 invoices were listed in an error report automatically generated by the sales processing system. The system had rejected the invoices because the customer's account number was not found in the customer master file. In this scenario, which of the following controls was lacking?

A : Corrective control.

B : Preventive control.

C : Detective control.

D : Directive control.

Answer: A

Question 5

An internal audit activity has made a preliminary determination that a division of the organization has employed improper accounting practices.

Upon being informed, the head of the organization instructs the chief audit executive (CAE) to cease the investigation and to withhold the information from external auditors.

Which course of action should the CAE follow?

A : Report the communication to the organization's general counsel.

B : Report the instruction to the chairperson of the audit committee.

C : Inform the head of the organization that the investigation will continue as planned.

D : Inform the external auditors of the findings and the mandate to stop investigating.

Answer: B

Page: 1 / 191

Total 951 Questions | Updated On: Jun 06, 2025

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