Free IIA IIA-CIA-Part1-3P Practice Exams Questions 2026 - TheExamsLabs

Start Preparation with the Latest and Real 100% Free Certified Internal Auditor IIA-CIA-Part1-3P Exam Dumps Questions Practice 2026

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Total 951 Questions | Updated On: May 21, 2026

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Question 1

Which of the following is an example of an application control?

A : Employees in the data center must always wear identification badges.

B : Operating system updates must be installed within 48 hours.

C : A two-stage authentication process must be used to access customer information.

D : System backup and recovery testing must be done monthly.

Answer: C

Question 2

The chief audit executive for an organization has just completed a risk assessment process, identified the areas with the highest risk, and assigned an audit priority to each. Which of the following statements is true and consistent with the International Professional Practices Framework?I. Items should be ranked in the order of quantifiable dollar exposure to the organization.II. The audit priorities should be in order of major control deficiencies.III. The risk assessment, though quantified, is the result of professional judgments about both exposures and probability of occurrences.

A : I only

B : III only

C : II and III only

D : I, II, and III.

Answer: B

Question 3

An internal auditor plans to use an analytical review to verify the correctness of various operating expenses in a division. The use of an analytical review as a verification technique would not be a preferred approach if.

A : The auditor notes strong indicators of a specific fraud involving this account.

B : The company has relatively stable operations which have not changed much over the past year.

C : The auditor would like to identify large, unusual, or non-recurring transactions during the year.

D : The operating expenses vary in relation to other operating expenses, but not in relation to revenue.

Answer: A

Question 4

The chief audit executive is revising policies relating to independence and objectivity of the internal audit activity. Which of the following would be a part of the revised policies document?

A : Any auditor that received high-value gifts from an audit client must report it to their supervisor.

B : Any auditor that received gifts of low-value promotional items from an audit client must report it to their supervisor.

C : An auditor does not need to complete an annual conflict of interest form unless the auditor-s independence status has changed.

D : An auditor may provide consulting services relating to operations for which they had previous responsibilities.

Answer: D

Question 5

Which of the following combinations of conditions is most likely a red flag for fraud?

A : The practice of surprise audits and the implementation of an employee support program.

B : Hiring an employee with a prior fraud conviction and yearly management review.

C : Occasional accounting department overrides and discontinuation of the anonymous fraud hotline due to infrequent use.

D : A veteran employee in upper management experiencing financial difficulties and recently implemented enhanced controls

Answer: C

Page: 1 / 191

Total 951 Questions | Updated On: May 21, 2026

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