Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Here you have the best IIA IIA-CIA-Part1 practice exam questions

  • Preview the first 5 of 1175 questions for free
  • These questions were last updated on May 5, 2026
  • This site is not affiliated with or endorsed by IIA.
Question 1 of 1175

The top three sales representatives for a company consistently include non-allowable charges on their expense reports. Line management is reluctant to deny reimbursement of the charges for fear of losing the sales representatives. This situation has the greatest negative impact on which of the following internal control components?

Answer

Suggested Answer

The suggested answer is B.

The situation described has the greatest negative impact on the control environment component of internal control. The control environment sets the tone for the organization, influencing the control consciousness of its people. It includes the integrity, ethical values, and competence of the entity’s people; management's philosophy and operating style; and the way management assigns authority and responsibility, and organizes and develops its people. In this case, the reluctance to deny reimbursement for non-allowable charges due to fear of losing top sales representatives indicates a weak control environment where ethical standards and integrity are being compromised.

Community Votes2 votes
BSuggested
50%
A
50%
Question 2 of 1175

Which of the following factors affects the control risk of a company?

Answer

Suggested Answer

The suggested answer is B.

Unusual pressures on management can affect the control risk of a company. Control risk is the risk that a company’s internal controls will not prevent or detect a material misstatement. If management is under unusual pressures, they may override internal controls or manipulate financial information, increasing the overall control risk. Other factors such as technological obsolescence, complex accounts, or segregation of duties are either unrelated to control risk or directly related to other types of risks such as operational or inherent risks.

Question 3 of 1175

Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties.

Answer

Suggested Answer

The suggested answer is C.

Question 4 of 1175

Which of the following is an appropriate role for the board in governance?

Answer

Suggested Answer

The suggested answer is B.

One appropriate role for the board in governance is ensuring that the financial statements are understandable, transparent, and reliable. This aligns with the board's responsibility to provide oversight and ensure accountability for financial reporting, thereby safeguarding the interests of stakeholders. Preparing written policies, assisting internal audits, or developing litigation strategies are tasks more aligned with management or specialist roles rather than the governance oversight provided by the board.

Question 5 of 1175

According to the International Professional Practices Framework, which of the following is the appropriate division of responsibilities for the coordination of internal and external audit efforts?

I. Oversight of Work -

Coordination of Activities -

Chief audit executive -

Senior management -

II. Board -

Chief audit executive -

III. Chief financial officer -

Chief audit executive -

IV. Board -

Chief financial officer -

Answer

Suggested Answer

The suggested answer is B.

According to the International Professional Practices Framework, the appropriate division of responsibilities for the coordination of internal and external audit efforts should involve oversight of the work by the board and the coordination of activities by the chief audit executive. This ensures that the top-level governance (the board) is overseeing the audit process while operational coordination is managed by the professional responsible for auditing.

1170 more questions await

Unlock the full IIA IIA-CIA-Part1 question bank

5 of 1175 completed0%

Choose your plan

One-time payment · No subscription · No hidden fees

Standard

Quick preparation

$25

30 days access

30 day access to all questions
Instant free updates
Highest passing rate in industry
Printable PDF download
No money-back guarantee
Best Value

Premium

Guaranteed success

$60$35

90 days access

PDF

Printable PDF download

New

Save every question as a PDF for offline study or printing.

90 day access to all questions
Instant free updates
Highest passing rate in industry
Pass guaranteed or money back

100% Money-Back Guarantee

Don't pass? Full refund.

4.9/5

Based on 4,448+ reviews

Trusted by thousands of professionals

Join certified professionals who passed their exams with Examice

Examice helped me pass my AWS certification on the first try! The questions were incredibly similar to the real exam. Comments helped me understand answers I was struggling with.
S
Sarah C.
Cloud Engineer
Great results in a short prep time. Passed on my first attempt.
D
David K.
Network Engineer
I needed to pass an exam for work, and this website delivered. The quality for the price is outstanding, and the support is really good. I passed without issues.
M
Michael R.
Security Analyst
Skeptical at first, but impressed. Every question included clear, detailed explanations.
L
Lisa M.
Solutions Architect
The guarantee gave me confidence to invest in the premium package. Turns out I didn't need it. Passed comfortably. The explanations for each answer were incredibly detailed and helped me grasp security concepts that I'd been struggling with for months.
R
Robert H.
Cybersecurity Consultant
Used Examice for my PMP certification. The questions were well structured and covered all exam domains thoroughly.
J
James T.
IT Manager
After failing my first attempt with other study materials, I switched to Examice and passed confidently on my second attempt.
A
Anna W.
Data Engineer
The premium package was worth it. 90 days of access gave me the flexibility to study when it worked for me, without feeling rushed.
E
Emily J.
DevOps Engineer
Straightforward questions that matched the real exam perfectly. Studied for two weeks and passed with a great score.
K
Karen P.
Systems Administrator

Frequently Asked Questions

Everything you need to know. Contact us for more.

Our IIA IIA-CIA-Part1 questions are based on real exam experiences and are continuously updated to match the current exam format. We maintain a +99% pass rate because our questions closely mirror what you'll see on the actual exam.

With our Premium package, you get a 100% money-back guarantee. If you don't pass your exam after studying with our materials, simply contact us with your exam results and we'll refund your purchase. Terms and conditions apply, read our full refund policy to learn more.

Our question bank is updated regularly based on feedback from recent exam takers. We typically review and update our content every week with reports about new questions or changes to the exam format.

Standard package access cannot be extended. However, Premium package gives you 90 days which is typically more than enough time to prepare thoroughly. If you need additional time, you can purchase a new package at any time.

This is a one-time payment with no recurring charges. Once you purchase, you get full access to all exam questions for the duration of your package (30 days for Standard, 90 days for Premium). No hidden fees or automatic renewals.

Pass on your first try

All 1175questions · Detailed explanations · Printable PDF · 90 days access

Money-back guaranteeSecure checkout
$35

one-time payment