Free IIA IIA-CIA-Part1 Practice Exam Questions and Answers 2026

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Total 951 Questions | Updated On: Apr 01, 2026

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Question 1

An internal auditor determined that the extrapolated error from a sample of transactions is greater than the tolerable error. To meet due professional care obligations, the auditor should do which of the following?

A : Select and test additional samples to identify other errors

B : Use the extrapolated error as the audited value from the testing.

C : Assess the risk that further errors may exist in the data set.

D : Base the final audit opinion on the extrapolated error.

Answer: A

Question 2

What conclusion can be reached by comparing a random sample of vendor invoices to purchase orders?

A : No duplicate invoices were received.

B : No duplicate payments were made.

C : Invoices were for authorized purchases.

D : Authorized invoices were paid.

Answer: C

Question 3

Using the internal audit department to coordinate regulatory examiners' efforts is beneficial to the organization because internal auditors can:

A : Influence regulatory interpretation of law to better match corporate practice.

B : Recommend changes to the scope of the regulatory examiners' review.

C : Perform fieldwork for the regulatory examiners and thus shorten the regulatory examiners' review.

D : Supply evidence of adequate compliance testing through internal audit workpapers and reports.

Answer: D

Question 4

Which of the following would provide the best evidence of compliance with an airline's standard of having aircraft refueled and cleaned within a specified time of arrival at an airport?

A : Vendor fuel invoices that have been reconciled to inventory records.

B : Time cards completed by aircraft cleaning and fueling crews.

C : Observation of selected aircraft while they are being refueled and cleaned.

D : Comparison of the standard hourly labor costs for cleaning and fueling personnel with actual labor charges.

Answer: C

Question 5

To ensure that due professional care has been taken during an audit engagement, an internal auditor should always:

A : Ensure that all financial information related to the engagement is included in the audit plan and examined for irregularities.

B : Document all audit tests completely.

C : Consider the possibility of noncompliance or irregularities at all times during an engagement.

D : Notify the audit committee of any noncompliance or irregularity discovered during an engagement.

Answer: C

Page: 1 / 191

Total 951 Questions | Updated On: Apr 01, 2026

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