Free IIA IIA-CIA-Part1 Practice Questions 2026 - Page 8

An existing Internal audit charter is currently under review for revision. Who is responsible for assuring that all required components are included?

A. The audit committee.

B. The head of legal and compliance.

C. The chief audit executive.

D. Senior management.

Which of the following survey questions would be most effective to identify ethics violations within the organization?

A. Are the performance targets in your department realistic and attainable?

B. Do your coworkers have the knowledge, skills, and training needed to perform their job duties?

C. Does your supervisor comply with laws and regulations affecting the organization?

D. Do you have sufficient resources, tools, and time to accomplish your work objectives?

An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago. If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?

A. Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.

B. Not allow the audit manager to hire the contractor, as it would be a conflict of interest

C. Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.

D. Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.

The internal audit activity is performing an assessment of an organization's ethics program, and the engagement scope specifies a focus on the training program's design. According to IIA guidance, which of the following questions would be the most relevant?

1. Does the training include situations that require an ethical decision?

2. What percentage of employees have taken the training?

3. What are the results of the employee assessment of the organization's ethical climate?

4. Does the instructor provide feedback on the thought process to reach an ethical resolution?

A. 1 and 2.

B. 1 and 4.

C. 2 and 3.

D. 3 and 4.

After the final audit report was issued, the engagement supervisor received an expensive gift from management recognizing her assistance in improving the business, if the gift is accepted, which of the following would be true?

A. The engagement supervisor violated The IIA's Code of Ethics principle of integrity.

B. The engagement supervisor violated The IIA's Code of Ethics principle of objectivity.

C. The engagement supervisor violated The IIA’s Code of Ethics principle of confidentiality.

D. The engagement supervisor did not violate any principles of The IIA’s Code of Ethics.

Which of the following would be an important aspect of an internal auditor's role in fraud management?

A. Utilizing analytical techniques to actively discover instances of potential fraud

B. Conducting fraud based audits to ensure that fraud will be detected during engagements

C. Implementing fraud prevention controls to minimize and mitigate the risk of fraud

D. Reporting instances of fraud discovered during engagements to regulatory bodies

According to IIA guidance, which of the following statements is true regarding proficiency?

A. The globally accepted Certified Internal Auditor designation is mandatory at chief audit executive levels.

B. Internal auditors are encouraged to obtain appropriate professional designations.

C. Specialty designations are required for those who perform specialized audit and consulting work.

D. Studies for professional designations are the preferred source of continuing professional education

According to MA guidance, which of the following statements is true regarding internal auditors' use of technology-based techniques?

A. Auditors must consider using technology if it advances the engagement, even when implementation costs exceed the benefits.

B. Auditors must considering using technology to reduce the organization's risk by detecting all instances of fraud.

C. Auditors must consider using technology only when the Implementation cost does not exceed benefits.

D. Auditors must consider using technology in a variety of engagements to ensure that their work is substantiated and infallible.

Which of the following is an example of a directive control?

A. Segregation of duties.

B. Exception reports.

C. Training programs.

D. Supervisory review.

Which of the following types of policies best helps promote objectivity in the interna! audit activity's work?

A. Policies that are distributed to all members of the internal audit activity and require a signed acknowledgment,

B. Policies that match internal auditors' performance with feedback from management of the area under review.

C. Policies that keep internal auditors in areas where they have vast audit expertise.

D. Policies that provide examples of inappropriate business relationships.