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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: 16-Aug-2026
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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.

    IIA IIA-CIA-Part1 CIA Practice Exam Questions and Answers

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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.

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    IIA-CIA-Part1 Questions and Answers

    Question # 1

    Recently an organization’s internal audit activity discovered ghost employees who receive payments Senior management decides to strengthen the internal control measures to address this Which of the following is considered an effective control to mitigate payments to ghost employees?

    A.

    Staff transfers are reviewed by the recruiting manager and approved by the head of human resources

    B.

    New staff requisition forms are authorized by operational management and acknowledged by the head of human resources

    C.

    Staff salary payments and accounting records are approved by the head of accounting and acknowledged by the head of human resources

    D.

    The staff salary payment list is reviewed by the head of payroll and endorsed by the head of human resources

    Question # 2

    Which of the following is an example of an entity-level control pertaining to the finance area of an organization ' ?

    A.

    Key account reconciliation such as bank reconciliation

    B.

    Segregation of duties between posting and reviewing journal entnes

    C.

    A signing authority matrix for spending approvals

    D.

    The establishment of a finance and audit committee

    Question # 3

    Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?

    A.

    Appoint the chief audit executive as a member of the board.

    B.

    Adopt written policies and procedures for the internal audit activity, approved by the board.

    C.

    Ensure the chief audit executive reports administratively to the audit committee.

    D.

    Establish the internal audit activity’s position within the organization in an audit charter.

    Question # 4

    According to IIA guidance, which of the following training methods is considered most effective in assisting new entry-level internal auditors in achieving competence with internal audit practices in the workplace?

    A.

    Pursuance of an internal audit certification.

    B.

    Enrollment in internal audit practice webinars.

    C.

    Attendance of internal audit workshops.

    D.

    Involvement in a variety of audit assignments.

    Question # 5

    An internal auditor is assessing how the organization processes financial transactions and whether written policies and procedures are followed. The auditor requested to meet with certain employees to understand their related roles and responsibilities. However the employees refuse to meet with the auditor claiming they are too busy. Which of the following responses would best demonstrate the auditor ' s conflict-resolution skills?

    A.

    The auditor considers the employees to be unresponsive and proceeds to document the actions and concerns as a scope limitation that can affect the engagement

    B.

    The auditor considers other options to determine whether the employees are processing financial transactions as required by the organization

    C.

    The auditor meets with senior management of the organization to discuss the employees ' behavior and possible resolutions that would satisfy all parties

    D.

    The auditor meets with the department supervisor and staff to discuss the employees ' actions in order to obtain an understands and potential resolution

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