Practice IIA-CIA-Part1 Exam Online

Question 1

An internal auditor is gathering evidence for an organization's internal audit engagement and requests a sample of vendor invoices from the organization. Which of the following is true regarding the reliability of this evidence?

A : The invoices have zero reliability.

B : The invoices have low reliability.

C : The invoices have medium reliability.

D : The invoices have high reliability.

Answer: C

Question 2

Which of the following would be considered a primary control to reduce the risk associated with setting up duplicate vendors?

A : Receipt of a signed and approved vendor setup form.

B : Segregation of duties between setting up vendors and making vendor payments.

C : System validation and edit checks on vendor identification number

D : A vendor setup policy and procedure.

Answer: D

Question 3

Which of the following is true regarding internal audit role's in The IIA's Three Lines Model?

A : As internal control is part of risk management, the internal audit role in risk management implies reduced emphasis on internal control.

B : Internal audit can blur the distinction between the second and the third lines as long as value is added.

C : Internal audit cannot rely on other assurance providers when opining on the effectiveness of risk management.

D : Internal audit should be aligned with first- and second-line functions through effective communication, cooperation, and collaboration.

Answer: D

Question 4

Inadequate risk assessment would have the strongest negative impact in which of the following phases of an audit engagement?

A : Determining the scope.

B : Reviewing internal controls.

C : Testing

D : Evaluating findings.

Answer: A

Question 5

Which of the following would require a disclosure of nonconformance with the Standards and The IIA's Code of Ethics in the communication of an engagement's results?

A : During an audit of the marketing department, management distributed coffee mugs to employees in the area, and the engagement supervisor accepted one as a souvenir.

B : While conducting a compensation and benefits audit, the auditor exchanged salary data with peers in similar organizations.

C : An inexperienced internal auditor did most of the fieldwork during a technical IT audit; however, he was closely supervised by a more experienced IT audit manager.

D : A member of the audit team conducted fieldwork in an area of the organization for which he was previously responsible for just over a year ago.

Answer: D

Name:	Essentials of Internal Auditing
Exam Code:	IIA-CIA-Part1
Certification:	Certified Internal Auditor
Vendor:	IIA
Total Questions:	951
Last Updated:	Apr 02, 2026

IIA IIA-CIA-Part1 Answers