CIA-Part1-2025 Exam Preparation Material | CIA Part 1 - Internal Audit Fundamentals

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Prepare for the CIA-Part1-2025 CIA Part 1 - Internal Audit Fundamentals exam with CertQueen's independently developed study resources. Review important concepts, practice scenario-based questions, and use clear explanations to identify areas that require further study.

Question#1

An organization recently hired a manager for a newly established operations department. The manager requests the internal audit function to establish appropriate internal controls and processes for the management of operations.
How should the chief audit executive respond?

A. Assist the manager in establishing relevant processes and controls since it is important to achieve organizational objectives.
B. Reject the request from the manager since the manager is not allowed to delegate responsibility to the internal audit function.
C. Assist the manager in establishing relevant processes and controls, but clarify that determining the risk appetite is the manager’s responsibility.
D. Reject the request from the manager since it may impair the independence of the internal audit function.

Question#2

An executive responsible for the implementation of an expensive asset management system reported the project to be a success in cost optimization, although the opposite was true. During an interview, the executive admitted that he knew the actual outcome of the project but did not want to admit failure because he was being considered for a promotion.
Which of the following common fraud factors is most likely represented by the executive’s behavior?

A. The executive felt that his decision was justifiable in this situation.
B. The executive was fearful of retaliation.
C. The executive had the opportunity to exploit his position.
D. The executive felt pressure to succeed.

Question#3

In terms of governance, which of the following best characterizes the relationship between senior management, the board, and owners or investors?

A. Accountability.
B. Integrity.
C. Independence.
D. Risk management.

Question#4

Which of the following represents a breach to the principle of maintaining objectivity?

A. An internal auditor reported that a conclusion was drawn based on adequate testing, but in reality the auditor omitted many required testing procedures.
B. An internal auditor attended a yacht trip organized by management of the area to be reviewed during engagement planning.
C. An internal auditor sent a product price list to a friend who is a competitor of the company that employs the auditor.
D. An internal audit report was released without appropriate review.

Question#5

An e-commerce organization decides to conclude a contracting relationship with a service provider. The service provider offered continuous 24/7 after-sales troubleshooting services to customers.
What type of review can the internal audit function perform to assure that the service provider fulfilled its contractual obligations?

A. Third-party review.
B. Due diligence review.
C. Benchmarking review.
D. Organizational culture review.

Exam Code: CIA-Part1-2025
Q & A: 125 Q&As         Updated:  Oct 31,2026

 

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What This CIA-Part1-2025 Study Resource Helps You Do

Review Key Concepts

Review the technologies, products, processes, and practical skills covered by the current CIA-Part1-2025 exam objectives.

Practice Scenario-Based Questions

Work through independently developed questions designed to strengthen your understanding of technical scenarios and decision-making.

Identify Knowledge Gaps

Use your results and the provided explanations to find weaker areas and focus your study more effectively.

How to Use This CIA-Part1-2025 Preparation Material

Review the Exam Scope

Start by reviewing the topics covered by the CIA-Part1-2025 exam. Compare them with the official exam objectives to understand the required technologies, operational tasks, and practical skills, then identify the areas that deserve the most attention.

Practice Independently

Complete a focused set of practice questions for each topic. On your first attempt, avoid referring to notes, answers, or other study resources so that you can evaluate your current understanding more accurately.

Study the Explanations

Review the answers and explanations after completing each practice session. Understand why the correct option is appropriate for the given scenario and why the other options may be incorrect or less suitable.

Close Knowledge Gaps

Keep track of incorrect answers, unfamiliar concepts, and weaker knowledge areas. Review these topics using official documentation and practical experience, then answer the related questions again to reinforce your understanding and monitor your progress.

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Exam Code: CIA-Part1-2025
Q & A: 125 Q&As
Updated:  Oct 31,2026

 

 Access Complete CIA-Part1-2025 Preparation Material