2026 IIA-CIA-Part1 Premium Files Test pdf – Free Dumps Collection [Q435-Q456]

April 6, 2026April 6, 2026 examdumps2026 IIA-CIA-Part1 Premium Files Test pdf – Free Dumps Collection [Q435-Q456] 0 Comment

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2026 IIA-CIA-Part1 Premium Files Test pdf – Free Dumps Collection

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QUESTION 435
Which of the following are typical management control activities?

Reconciliation, planning, and inquiry.

Reconciliation, planning, and documentation.

Reconciliation, inquiry, and documentation.

Planning, inquiry, and documentation.

Section: Volume D

QUESTION 436
An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing {Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations. According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?

Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.

Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.

Indicate that the internal audit activity operates in partial conformance with the Standards, as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.

Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to all parties who received the original reports.

QUESTION 437
Which of the following statements is true regarding control activities’?

Control activities are defined by management through risk mitigation strategies

Control activities should be defined for all business processes

If two organizations have identical objectives and structures their control activities would be the same

Organizations that are less regulated generally have more complex control activities than highly regulated organizations

QUESTION 438
An employee who recently transferred into the internal audit activity has been assigned to audit the accounts payable system.
Which function, if previously performed by the auditor, would represent a conflict of interest?

Monitoring the allowance for doubtful accounts.

Writing procedures for the handling of duplicate payments.

Signing timekeeping cards for subordinates.

Reviewing shipping documents for accuracy.

QUESTION 439
According to IIA guidance, which of the following should be included in the internal audit charter?

The minimum resources and competencies needed for the internal audit activity.

Identification of the organizational units where engagements are to be performed.

Organizational relationships and reporting lines.

Assigned responsibilities for designing and implementing controls.

QUESTION 440
Which of the following best describes a proactive role for the internal audit activity with regard to the organization’s ethics program?

Becoming a voting member of the organization’s internal ethics council.

Performing an annual organizationwide employee survey.

Reviewing all departmental ethics-related policies.

Conducting annual ethics training for all employees.

QUESTION 441
In which of the following ways can a chief audit executive demonstrate to the board that the internal audit activity collectively possesses all of the skills needed to complete its annual goals?

Involve board members in hiring activities and request advice.

Require all internal audit staff to complete the same training course on a general audit subject,

Require senior auditors to obtain a professional certification.

Provide a competency assessment of the internal audit staff.

The most effective way a chief audit executive (CAE) can demonstrate to the board that the internal audit team has the necessary skills to achieve its annual goals is through a competency assessment. This assessment measures and documents the collective skills and knowledge within the internal audit activity, ensuring they align with the requirements of the audit plan and the organization’s objectives. Competency assessments can identify gaps and provide a basis for training and development, making it an essential tool for demonstrating capability.References:
* The Institute of Internal Auditors (IIA) – International Professional Practices Framework (IPPF)

QUESTION 442
According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization’s operations?

The services must be aligned with those defined in the internal audit charter.

The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.

The services may preclude assurance services from the consulting engagement.

The services impose no responsibility to communicate information other than to the engagement client.

QUESTION 443
Which of the following fraud schemes is often an off-book fraud*?

Payroll fraud

Disbursement fraud

Corruption

Information misrepresentation

Information misrepresentation is often considered an off-book fraud. Off-book fraud refers to deceptive activities that do not directly involve the organization’s accounting systems but relate to the misrepresentation or manipulation of information outside of recorded transactions. This type of fraud might involve falsifying business records, misstating facts to stakeholders, or other forms of deceit not directly reflected in financial records.References: Fraud examination and financial forensics literature, which often categorize information misrepresentation under off-book schemes.

QUESTION 444
Which of the following would be a violation of the IIA Code of Ethics?

Reporting information that could be damaging to the organization, at the request of a court of law.

Including an issue in the final audit report after management has resolved the issue.

Participating in an audit engagement for which the auditor does not have the necessary experience or training.

Accepting a gift that is a commercial advertisement available to the public.

Section: Volume A

QUESTION 445
Which of the following reporting relationships results in the greatest impairment to the
independence of the chief audit executive (CAE)?

The CAE reports administratively and functionally to the president.

The CAE reports administratively to the president and functionally to the board.

The CAE reports administratively to the chief financial officer and functionally to the president.

The CAE reports administratively to the audit committee and functionally to the chief operating officer.

QUESTION 446
Which of the following actions should the organization’s governing body perform to provide the most effective governance over the organization’s culture?

Coordinate control activities.

Provide direction.

Design key controls.

Deliver assurance.

To provide effective governance over the organization’s culture, the organization’s governing body should provide direction. This involves setting a tone at the top that promotes ethical behavior, accountability, and transparency throughout the organization. Providing direction helps ensure that organizational values are communicated and reinforced, influencing the culture and ethical climate of the entire organization.
IIA guidance on governance and leadership’s role in organizational culture.

QUESTION 447
Which of the following actions would be considered a violation of the Standards?
I. Drafts of engagement communications were reviewed with the audit client to obtain input. The client’s comments were considered when developing the engagement final communication.
II. An auditor participated as part of a development team to review the control procedures to be incorporated into a major computer application under development.
III. Given limited resources, the chief audit executive performed a risk analysis to determine which functions to audit.

II only

I and III only

I, II, and III.

None of the above.

Section: Volume A

QUESTION 448
Which of the following best describes the trait that an internal auditor exercises when considering the extent of work needed to achieve the engagement’s objectives?

Independence.

Due professional care.

Objectivity.

Proficiency.

QUESTION 449
Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

Adequate signs are in place to assist in locating safety equipment.

Servers are secured individually to their racks by locks.

Foam fire extinguishers are operable to protect against electrical fires.

Swipe card access is required to gain access to the server room.

Section: Volume F
Explanation/Reference:

QUESTION 450
Which of the following activities should the chief audit executive perform to ensure compliance with an organization’s code of conduct?

Act as an adviser to the committee responsible for reviewing violations of the code.

Review and adjudicate all violations of the code of conduct.

Lead the committee responsible for the oversight of the code.

Implement a system of procedures to inform all employees of the code.

QUESTION 451
What role, if any, should the internal audit activity have in the process of following up on observations and recommendations made by the external auditors?

The internal audit activity should have no role in this process in order to ensure independence.

The internal audit activity should become involved only if the chief audit executive has sufficient evidence that the follow-up is not occurring.

The internal audit activity should review the adequacy and effectiveness of management’s follow-up actions.

The internal audit activity should become involved only if specifically requested by management or the board of directors.

QUESTION 452
Which of the following statements is true with regard to services provided by the internal audit activity?

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

Assurance and consulting services have similar objectives.

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

Both assurance and consulting engagements require a final engagement report

According to IIA standards, both assurance and consulting engagements require a final engagement report.
This report communicates the results and recommendations of the internal audit activity’s findings, regardless of the type of engagement. The final engagement report is critical for ensuring transparency and accountability in both assurance and consulting services, providing essential feedback to stakeholders.References: The Institute of Internal Auditors (IIA) – International Standards for the Professional Practice of Internal Auditing.

QUESTION 453
An audit client who was unsatisfied with the audit report rating called the chief audit executive (CAE) and complained that the internal auditor who performed the audit was biased because his spouse, who worked in the area under review, was on a list of employees to be terminated. Which of the following measures would be most appropriate to prevent this situation from arising?

Initiating an internal investigation to clarify whether a biased judgment took place.

Requiring the internal auditors to disclose any potential conflicts of interest.

Requiring that the audit client disclose any potential conflicts of interest with the auditor.

Requiring human resources manager to submit all future job applicants’ data in order to identify relatives of auditors.

QUESTION 454
Which type of engagement requires that the client agrees with the techniques used by the internal audit activity?

A performance audit.

A sensitive fraud investigation.

A compliance audit

A consulting service.

A consulting service is the type of engagement that requires the client to agree with the techniques used by the internal audit activity. In consulting engagements, the scope and objectives, as well as the methodology and techniques to be used, are agreed upon with the client to ensure that the services meet their needs and expectations.References: IIA International Standards for the Professional Practice of Internal Auditing.

QUESTION 455
Which of the following statements is true regarding the quality assurance and improvement program (QAIP)?

Reporting on the QAIP to the board should occur at least once every five years

The responsibility for the selection of an external assessor rests with the board

The qualifications of the assessors must be communicated to the board

The reporting of outcomes of the QAIP can be delegated to senior audit staff

QUESTION 456
The first stage in the development of a crisis management program is to:

Formulate contingency plans.

Conduct a risk analysis.

Create a crisis management team.

Practice the response to a crisis.

Section: Volume C

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