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IIA IIA-CIA-Part1 Exam With Confidence Using Practice Dumps

Exam Code:
IIA-CIA-Part1
Exam Name:
Internal Audit Fundamentals
Certification:
CIA
Vendor:
Questions:
858
Last Updated:
Oct 17, 2026
Exam Status:
Stable
IIA IIA-CIA-Part1

IIA-CIA-Part1: CIA Exam 2025 Study Guide Pdf and Test Engine

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Internal Audit Fundamentals Questions and Answers

Question 1

Which of the following statements is true with regard to services provided by the internal audit activity?

Options:

A.

For consulting engagements, internal auditors do not need to be alert to control issues.

B.

Assurance and consulting services have similar objectives.

C.

Internal auditors may not perform assurance and consulting roles at the same time.

D.

Both assurance and consulting engagements require a final engagement report

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Question 2

At a conference, an interna! auditor presented a new computer-assisted audit technique developed by his organization. The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers, and the trip was approved by the chief audit executive (CAE).

However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization. According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

Options:

A.

The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.

B.

The auditor violated the principle of confidentiality by disclosing information about the organization without approval.

C.

The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards,

D.

The auditor breached the conflict of interest standard by accepting payment for travel costs

Question 3

Which of the following would most likely be classified as a consulting engagement?

Options:

A.

Examining the internal control effectiveness of the marketing department

B.

Assessing the adequacy of the IT system ' s business process design

C.

Facilitating a self assessment of the organizations business risk and control identification

D.

Reviewing the application controls in the human resources system