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Exam (elaborations)

CIA exam Part 1 Questions and Answers Updated 2026

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CIA exam Part 1 Questions and Answers Updated 2026

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Course
CIA - Certified Internal Auditor

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CIA exam Part 1 Questions and
Answers Updated 2026
AccordingMtoMTheMIIAMCodeMofMEthics,MRuleMofMConductM1.4MunderMtheMintegrityM
principleMstates?M-
MAnswerMInternalMauditorsMshallMrespectMandMcontributeMtoMtheMlegitimateMandMethi
calMobjectivesMofMtheMorganization.



AccordingMtoMtheMTheMIIA'sMCodeMofMEthics,MRuleMofMConductM3.2MunderMtheMconf
identialityMprincipleMstates?M-
MAnswerMInternalMauditorsMshallMnotMuseMinformationMforManyMpersonalMgainMorMin
ManyMmannerMthatMwouldMbeMcontraryMtoMtheMlawMorMdetrimentalMtoMtheMlegitim
ateMandMethicalMobjectivesMofMtheMorganization.



OneMofMtheMpurposesMofMtheMInternationalMStandardsMforMtheMProfessionalMPractice
MofMInternalMAuditingM("theMStandards")MisMto?M-
MAnswerMEstablishMtheMbasisMforMevaluatingMinternalMauditingMperformance.


AccordingMtoMtheMTheMIIA'sMCodeMofMEthics,MRuleMofMConductM3.2MunderMtheMconf
identialityMprincipleMstates?M-
MAnswerMInternalMauditorsMshallMnotMuseMinformationMforManyMpersonalMgainMorMin
ManyMmannerMthatMwouldMbeMcontraryMtoMtheMlawMorMdetrimentalMtoMtheMlegitim
ateMandMethicalMobjectivesMofMtheMorganization.



AccordingMtoMtheMTheMIIA'sMCodeMofMEthics,MRuleMofMConductM2.2MunderMtheMobje
ctivityMprincipleMstates?M-
MAnswerMInternalMauditorsMshallMnotMacceptManythingMthatMmayMimpairMorMbeMpres
umedMtoMimpairMtheirMprofessionalMjudgment



4MElementsMofMIPPFMGuidanceM-MAnswerM1)MCoreMPrinciples

2)MDefinitionMofMInternalMAudit

3)MCodeMofMEthics

4)MStandards



CoreMPrincipelsMofMIAM-MAnswerM1)MIntegrity

2)MCompetence,MdueMprofessionalMcare
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