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IIA-CIA-Part1 Exam Dumps

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IIA-CIA-Part1 Pack
Vendor: IIA
Exam Code: IIA-CIA-Part1
Exam Name: Certified Internal Auditor Exam
Exam Questions: 735
Last Updated: August 20, 2026
Related Certifications: Certified Internal Auditor
Exam Tags: Auditing
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Free IIA IIA-CIA-Part1 Exam Actual Questions

Question No. 1

Which of the following internal control components has COSO identified as the most important?

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Correct Answer: D

Question No. 2

For a high-risk observation, which is the best approach to follow when management takes an aggressive, uncompromising position in opposition to the internal audit activity?

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Correct Answer: C

Question No. 3

The board of a newly established organization was discussing the contents of the draft internal audit charter One board member suggested adding to the charter an obligation for the internal audit activity to develop controls in business procedures. The board member explained that the new organization needs professional-level developers, internal auditors have the necessary skills and competencies, and the internal audit activity is well positioned to assume this responsibility. Which of the following would be a potential concern if the board member's suggestion is adopted?

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Correct Answer: B

Question No. 4

A chief audit executive (CAE) has been asked by the board to evaluate the effectiveness of ethical programs created by management. Which of the following would be the most appropriate action for the CAE to take?

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Correct Answer: C

Question No. 5

Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?

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Correct Answer: B

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