CIA practice questions

1. 01

   Professional integrity

   Question 1. According to the Global Internal Audit Standards, which of the following actions best demonstrates an internal auditor practicing legal and professional behavior under the principle of integrity?

   Answer to question 1

   AA. Disclosing suspected regulatory noncompliance directly to external oversight authorities without consulting organizational legal counsel.BB. Relying exclusively on chief audit executive directives to determine personal legal and professional compliance responsibilities.CC. Abiding by copyright laws and licensing terms when acquiring and using third-party data for audit analysis.DD. Refusing to modify justified engagement findings despite significant executive pressure to soften audit conclusions.

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2. 02

   Cpd

   Question 2. An internal auditor is establishing an annual professional development plan. According to Standard 3.2 (Continuing Professional Development), which action directly fulfills the auditor's personal obligation under this standard?

   Answer to question 2

   AA. Participating in ongoing educational training, self-study, and relevant professional learning activities.BB. Completing mandatory annual administrative and corporate compliance courses assigned across the organization.CC. Relying exclusively on the chief audit executive to identify skill deficiencies and schedule required external training.DD. Restricting professional learning exclusively to on-the-job coaching received during routine audit engagement assignments.

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3. 03

   Internal audit mandate

   Question 3. Under the Global Internal Audit Standards glossary and Standard 6.1, which statement best describes the internal audit mandate?

   Answer to question 3

   AA. The formal, board-approved document establishing the internal audit function's purpose, scope, and operating requirements.BB. The internal audit function's recognized authority, role, and core responsibilities.CC. The specific grant of authorization enabling unrestricted access to organizational records, personnel, and physical properties.DD. The board-approved plan of assurance and advisory engagements aligned with strategic organizational risks.

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4. 04

   Organizational independence

   Question 4. According to the Global Internal Audit Standards (Standard 7.1, Organizational Independence), which of the following activities is a functional reporting responsibility that must be exercised directly by the board to maintain the independence of the internal audit function?

   Answer to question 4

   AA. Administering the internal audit department's day-to-day operating expenses and travel reimbursements.BB. Establishing standard human resource policies and office operational support for audit staff.CC. Facilitating internal communications and routine information flows across business units.DD. Approving the internal audit charter, the risk-based internal audit plan, and the budget.

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5. 05

   Conformance

   Question 5. An internal audit activity is preparing its annual report on quality assessment results for the board and senior management. According to the Standards, which of the following must be included in this communication?

   Answer to question 5

   AA. A detailed evaluation of the operating effectiveness of the organization's governance, risk management, and control processes.BB. A formal attestation from the board confirming that all essential conditions for internal audit effectiveness remain fulfilled.CC. A summary of the internal audit activity's conformance with the Standards and related performance topics.DD. A line-item disclosure of every individual engagement finding where recommendations were modified during quality supervisory reviews.

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Questions from the MiloPrep question bank. Independently authored practice, not official exam items. This short set is for learning and does not predict an exam score.