2026 Marvelous IIA IIA-CIA-Part1 Real Questions

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: II. Independence and Objectivity (15%)	15%	- Demonstrate individual objectivity - Interpret organizational independence - Assess and maintain individual objectivity - Determine the type of impairment to independence and objectivity
Topic 2: IV. Quality Assurance and Improvement Program (7%)	7%	- Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP
Topic 3: V. Governance, Risk Management, and Control (35%)	35%	- Examine the effectiveness of the internal control system - Describe the concept of organizational governance - Describe corporate social responsibility - Describe the components of the internal control system - Recognize the impact of organizational culture on the control environment - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of risk management - Recognize and interpret ethics and compliance-related issues - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
Topic 4: III. Proficiency and Due Professional Care (18%)	18%	- Explain the requirement for continuing professional development - Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care
Topic 5: VI. Fraud Risks (10%)	10%	- Explain the types of fraud - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention
Topic 6: I. Foundations of Internal Auditing (15%)	15%	- Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles

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IIA Internal Audit Fundamentals Sample Questions (Q725-Q730):

NEW QUESTION # 725
Which of the following is most likely to impair the organizational independence of the internal audit activity?

A. The CAE oversees the effectiveness of the organization's risk management function.
B. The CAE reports functionally to the CEO.
C. The CAE managed the finance department for the past five years.
D. The chief audit executive (CAE) reports administratively to the chief financial officer.

Answer: D

Explanation:
The organizational independence of the internal audit activity is most likely to be impaired if the chief audit executive (CAE) reports administratively to the chief financial officer (CFO). Reporting to the CFO can create a conflict of interest and reduce the perceived and actual independence of the internal audit function, as the CFO has direct involvement in financial management and operations, which are common subjects of audits. This reporting structure could potentially limit the CAE's ability to report issues impartially and independently.References: IIA's International Standards for the Professional Practice of Internal Auditing regarding organizational independence.

NEW QUESTION # 726
Which of the following statements is true regarding assurance services provided to clients outside of the organization?

A. The nature of assurance services for outside clients should be defined in the internal audit charter.
B. Assurance services for outside clients are not covered under the internal audit charter.
C. Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.
D. The nature of assurance services for outside clients is the same as for internal clients.

Answer: A

Explanation:
Section: Volume F

NEW QUESTION # 727
According to IIA guidance, which of the following statements is true regarding an effective governance process?

A. It encourages strict segregation of the risk management and internal control processes.
B. It relies on the board to devise ways to communicate the effectiveness of internal controls.
C. It stipulates that risk needs to be considered when making strategic decisions.
D. It relies on effective risk management when establishing the organization's risk appetite.

Answer: D

NEW QUESTION # 728
In which of the following scenarios would the internal auditor's objectivity be best protected?

A. An accounts payable clerk assists the internal auditors during an effectiveness review of the physical access controls to the server room.
B. An internal auditor writes the system manual for a newly acquired payroll software application prior to conducting an effectiveness review of the system.
C. A former human resources manager conducts an effectiveness review of the appointment and termination process six months after transferring to the internal audit activity.
D. An internal auditor conducts an effectiveness review of an organization's business continuity plan in which his son is a minority stockholder.

Answer: C

Explanation:
The internal auditor's objectivity is best protected in the scenario where a former human resources manager conducts an effectiveness review of the appointment and termination process six months after transferring to the internal audit activity. This duration allows for a cooling-off period, which helps to mitigate potential conflicts of interest or biases related to the auditor's former role and responsibilities.
IIA Standards regarding objectivity and conflicts of interest.

NEW QUESTION # 729
The best reason for separating the cash-receiving function from the related record-keeping function is to:

A. Segregate cash payments from cash receipts.
B. Provide accountability for cash received.
C. Minimize misappropriations in cash receipts.
D. Improve physical security over the cash-receiving function.

Answer: C

NEW QUESTION # 730
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