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  • Exam Name: Essentials of Internal Auditing
  • Last Update: 05-Dec-2025
  • Questions and Answers: 735
  • Single Choice: 735 Q&A's

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IIA-CIA-Part1 Questions and Answers

Question # 1

What is the primary reason for establishing a continuing professional development program within an organization's internal audit activity?

A.

To ensure all internal audit responsibilities can be met

B.

To ensure all audit staff members are capable of performing a quality self-assessment.

C.

To ensure that each auditor maintains responsibility for his own professional development.

D.

To attract the best and most talented candidates in the profession

Question # 2

Which of the following organizations is adopting an acceptance technique in terms of its risk response?

A.

An organization that takes no action in managing the possible exposure to an earthquake.

B.

An organization that opts out of investing in a new region due to volatility in foreign exchange rates.

C.

An organization that takes out insurance policies to protect its property and equipment.

D.

An organization that deploys policies and procedures to guide business activities and practices

Question # 3

Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?

A.

Describe data analytics and the application of data analytics methods in internal auditing.

B.

Apply data analytics methods in internal auditing.

C.

Evaluate the use of data analytics in an internal audit.

D.

Understand the definition of data analytics only.

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