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IIA IIA-CIA-Part1 Practice Test Questions Answers

Exam Code: IIA-CIA-Part1 (Updated 735 Q&As with Explanation)
 Exam Name: Internal Audit Fundamentals
 Last Update: 15-Feb-2026
 Demo:  Download Demo

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Questions Include:

  • Single Choice: 735 Q&A's

    • IIA-CIA-Part1 Overview

    IIA-CIA-Part1 Exam Overview

    Feature Description
    Exam Name Essentials of Internal Auditing
    Exam Code IIA-CIA-Part1
    Exam Format Computer-based test (CBT)
    Exam Length 3 hours
    Number of Questions 125 multiple-choice questions
    Exam Languages English
    Delivery Method Pearson VUE

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    IIA IIA-CIA-Part1 Exam Topics Breakdown

    Domain Weighting Description
    Foundations of Internal Auditing 15% Covers the basic concepts of internal auditing, including its purpose, scope, and methodology.
    Independence and Objectivity 15% Focuses on the importance of independence and objectivity in internal auditing.
    Proficiency and Due Professional Care 18% Covers the skills and knowledge required to perform internal audits effectively.
    Quality Assurance and Improvement Program 7% Addresses the importance of quality assurance and improvement programs in internal auditing.
    Governance, Risk Management, and Control 35% Covers the principles of governance, risk management, and control.
    Fraud Risk 10% Focuses on the identification and assessment of fraud risks.

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    IIA IIA-CIA-Part1 Exam Dumps FAQs

    The IIA-CIA-Part1 exam, also known as essentials of internal auditing, assesses candidates knowledge and skills related to internal auditing. It covers essential topics within the field.

    There are no particular requisites for taking this exam. Only the IIA IIA-CIA-Part1 exam candidates should have required knowledge on the content of the IIA IIA-CIA-Part1 exam syllabus. They should also develop their hand-on exposure on the all topics.

    The IIA-CIA-Part1 exam is designed for individuals aspiring to become certified internal auditors. It is relevant for professionals working in internal audit, risk management, and governance roles.

    The IIA-CIA-Part1 exam focuses on six domains:

    • Foundations of Internal Auditing: Covers the basics of internal auditing.
    • Independence and Objectivity: Addresses ethical considerations and independence.
    • Proficiency and Due Professional Care: Emphasizes professional competence.
    • Quality Assurance and Improvement Program: Discusses audit quality.
    • Governance, Risk Management, and Control: Explores governance structures and risk management.
    • Fraud Risks: Covers fraud-related concepts.

    The IIA IIA-CIA-Part1 exam consists of 125 questions

    Candidates have 2.5 hours (150 minutes) to complete IIA-CIA-Part1 exam.

    Solution2Pass offer comprehensive study materials, including downloadable PDFs with IIA-CIA-Part1 exam questions, a powerful testing engine to simulate the IIA-CIA-Part1 real exam experience, and a detailed IIA-CIA-Part1 study guide to solidify your understanding.

    Yes, Solution2Pass offers a money-back guarantee for its IIA-CIA-Part1 study materials. If you do not pass the IIA-CIA-Part1 exam after using our IIA-CIA-Part1 exam questions and answers preparation material, you are eligible for a refund.

    IIA-CIA-Part1 Questions and Answers

    Question # 1

    An internal auditor at a multinational organization is reviewing the effectiveness of the organization's risk management framework. In this scenario, which of the following statements is true?

    A.

    The auditor should consider local cultures and customs in various regions when assessing control effectiveness.

    B.

    Regardless of their location, employees at all levels share responsibility for designing effective controls to mitigate risks.

    C.

    To achieve an effective internal control environment, the organization's risk management plan must be documented and communicated to all levels throughout each region.

    D.

    Setting clear objectives is a precondition to effectively identifying, assessing, and responding to the organization's risks.

    Question # 2

    A new internal auditor was recently recruited to the internal audit activity from the organization's finance department. What is likely to be the chief audit executive’s greatest concern regarding assigning the new auditor to upcoming audits in the finance department?

    A.

    The time it may take the new auditor to complete the assignment and report the findings to management.

    B.

    The qualifications of the new auditor and whether the auditor's business knowledge is relevant to the assignment.

    C.

    The potential for a conflict of interest to exist or appear to exist if the new auditor undertakes these assignments.

    D.

    The knowledge the new auditor may have of control weaknesses in the finance department.

    Question # 3

    According to NA guidance which of the following should be documented in the internal audit chatter?

    A.

    The risk assessment process applied by the internal audit activity

    B.

    The organization's internal control framework used by the internal audit activity

    C.

    The nature of consulting services provided by the internal audit activity

    D.

    The performance evaluation process used by the internal audit activity

    Question # 4

    As a result of a high-profile processing error, respective business unit managers are implementing new controls. The internal audit team was asked for their advice regarding the controls. The objective of this consulting engagement would be determined by which of the following?

    A.

    The organization's board of directors.

    B.

    The chief audit executive.

    C.

    The business unit manager and the engagement supervisor.

    D.

    The compliance manager and the business unit manager.

    Question # 5

    An internal auditor is assessing the effectiveness of the organization's risk management practices She checks to see whether risk management is an intégrai part of decision making and whether risk management is transparent, responsive to change and addresses uncertainty. According to HA guidance on risk management frameworks, which of the following approaches is the auditor most likely using?

    A.

    Maturity model approach

    B.

    Process element approach

    C.

    Key principles approach

    D.

    Key performance indicators approach.

    Free IIA-CIA-Part1 IIA Exam Questions 6 to 35
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