Practice IIA-CIA-Part1-3P Exam Online

Question 1

Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization’s internal auditors, as the audit results highlight critical findings. The relationship between the internal audit activity and management has continued to deteriorate, as previous audit reports also showed a large number of issues. What would be the best strategy for working through the current audit results while also attempting to repair the relationship with management?

A : Take an accommodating approach and change the overall rating of the audit report.

B : Take a compromising approach by modifying the tone of the report, while maintaining the critical findings.

C : Take an assertive approach and be persistent in attempting to convince the director.

D : Take an assisting approach and offer to assist with the implementation of action plans.

Answer: B

Question 2

An internal auditor plans to use an analytical review to verify the correctness of various operating expenses in a division. The use of an analytical review as a verification technique would not be a preferred approach if.

A : The auditor notes strong indicators of a specific fraud involving this account.

B : The company has relatively stable operations which have not changed much over the past year.

C : The auditor would like to identify large, unusual, or non-recurring transactions during the year.

D : The operating expenses vary in relation to other operating expenses, but not in relation to revenue.

Answer: A

Question 3

Which of the following is an example of an application control?

A : Employees in the data center must always wear identification badges.

B : Operating system updates must be installed within 48 hours.

C : A two-stage authentication process must be used to access customer information.

D : System backup and recovery testing must be done monthly.

Answer: C

Question 4

Which of the following should be considered in developing a risk and control model for use in an engagement?

A : The risk and control model should be globally accepted by the profession.

B : The risk and control model should be strictly adhered to in performing the engagement.

C : The risk and control model should be tailored to the organization that will be the subject of the engagement.

D : The risk and control model should be developed individually by the auditor for use on individual audit projects within the planned engagement.

Answer: C

Question 5

Which of the following would be a violation of the IIA Code of Ethics?

A : Reporting information that could be damaging to the organization, at the request of a court of law.

B : Including an issue in the final audit report after management has resolved the issue.

C : Participating in an audit engagement for which the auditor does not have the necessary experience or training.

D : Accepting a gift that is a commercial advertisement available to the public.

Answer: C

Name:	CIA Exam Part One: Essentials of Internal Auditing
Exam Code:	IIA-CIA-Part1-3P
Certification:	Certified Internal Auditor
Vendor:	IIA
Total Questions:	951
Last Updated:	Oct 01, 2026

IIA IIA-CIA-Part1-3P Answers