Free PDF Quiz 2026 Pass-Sure IIA IIA-CIA-Part1: Internal Audit Fundamentals Latest Exam Practice

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Ethics and Professionalism	20%	- Professional conduct and due care 1. Due professional care in engagements 2. Competence and continuing professional development - IIA Code of Ethics 1. Rules of conduct and application 2. Principles: integrity, objectivity, confidentiality, competency
Fraud Risks	15%	- Fraud risk assessment and prevention 1. Identifying and prioritizing fraud risks 2. Preventive and detective controls - Fraud concepts and types 1. Asset misappropriation, corruption, financial statement fraud 2. Fraud triangle and fraud risk factors - Internal audit responsibilities regarding fraud 1. Investigation procedures and reporting 2. Detecting fraud indicators
Foundations of Internal Auditing	35%	- Quality assurance and improvement program 1. Internal and external assessments 2. Conformance with Standards 3. Requirements and scope of QAIP - Independence and objectivity 1. Impairments to independence/objectivity 2. Individual objectivity and safeguards 3. Organizational independence and reporting lines - Purpose, authority, and responsibility of internal auditing 1. Internal audit charter requirements 2. Definition, mission, and core principles 3. Assurance vs. advisory services
Governance, Risk Management, and Control	30%	- Risk management 1. Risk management frameworks (e.g., COSO, ISO 31000) 2. Risk appetite, assessment, and response 3. Internal audit role in risk management - Internal control 1. Types of controls and control activities 2. Control frameworks and components 3. Evaluating control effectiveness - Governance frameworks and processes 1. Governance models and best practices 2. Roles of board, management, and internal audit

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IIA Internal Audit Fundamentals Sample Questions (Q437-Q442):

NEW QUESTION # 437
According to IIA guidance, which of the following statements is true regarding the internal audit activity's quality assurance and improvement program (QAIP)?

A. At the board's discretion, the frequency of external assessments can exceed the five-year guideline.
B. The chief audit executive is responsible for assessing the suitability and competence of an external assessor.
C. Internal assessments rely solely on the review of completed audit engagements for demonstrated performance.
D. QAIP results must first be discussed with the board and approval obtained for distribution to senior management.

Answer: B

NEW QUESTION # 438
Which of the following is the strongest red flag for bribery that is usually associated with the rationalization element of the fraud triangle?

A. Too much trust in key employees.
B. Employees' unrestricted access to sales information.
C. Employees living beyond their means.
D. Poor compensation of employees.

Answer: C

NEW QUESTION # 439
According to IIA guidance, which of the following activities would typically be examined when using the maturity model approach for assessing an organization's risk management program?

A. Setting the context.
B. Performance measurement.
C. Monitor and review.
D. Communication.

Answer: B

NEW QUESTION # 440
Which of the following situations best describes an internal auditor who may have violated the IIA Code of Ethics principle of confidentiality?

A. The auditor was assigned to analyze the organization's incentive program and spent long hours reviewing other employees' bonuses,
B. The auditor decided not to notify her supervisor that her brother-in-law was responsible for the project the auditor was expected to evaluate.
C. The auditor intentionally omitted from his resume that he was fired from his previous job for fraud allegations,
D. The auditor asked the audit client to copy requested files to her personal unencrypted memory stick because it was faster and more convenient.

Answer: D

Explanation:
According to the IIA Code of Ethics, the principle of confidentiality emphasizes that internal auditors must refrain from disclosing confidential information acquired in the course of their duties unless legally obligated to do so. Using a personal unencrypted memory stick for transferring audit files not only risks the security of the information but also contravenes the confidentiality principles by potentially exposing sensitive data to unauthorized access.References: IIA Code of Ethics, Principle of Confidentiality

NEW QUESTION # 441
Which of the following is the fundamental purpose of implementing a continuing professional development program within the internal audit activity?

A. To ensure that auditors obtain internal audit certification.
B. To ensure that auditors collectively enhance competencies required to perform effectively.
C. To ensure that auditors consistently obtain high performance appraisal scores.
D. To ensure that auditors achieve their long-term career goals.

Answer: B

NEW QUESTION # 442
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