Free Practice IIA IIA-CIA-Part1-3P Exam Questions 2025

Which of the following is correct regarding the implementation of a quality assurance and improvement program for the internal audit function?

A chief audit executive is finding it increasingly difficult to obtain cooperation from some managers who refuse to provide access to records and property when requested. To address this situation, which of the following should be reinforced?

What is the best course of action when the internal audit activity does not have the knowledge necessary to perform a planned audit of the organization's new IT data backup process?

According to the Standards, which of the following must an internal auditor take into consideration when performing an assurance engagement of treasury operations?

I. The audit committee has requested assurance of the treasury department's compliance with a new policy on the use of financial instruments.

II. Treasury management has not instituted any risk management policies.

III. Due to the recent sale of a division, the amount of cash and marketable securities managed by the treasury department has increased by 350 percent.

IV. The external auditors have indicated some difficulties in obtaining account confirmations

Which of the following would be most helpful to measure whether an internal audit activity successfully provides risk-based assurance?