Question 1The internal audit charter and board approval
Why is board approval of the internal audit charter important?
The Part 1 exam format
Part 1 has 125 multiple-choice questions in 150 minutes, taken on a computer at a Pearson VUE test center. Its four sections are weighted 35%, 20%, 30% and 15%.
| Questions | 125, multiple choice |
|---|---|
| Time | 150 minutes (2.5 hours) |
| Where | Pearson VUE test centers |
| Passing score | 600 on a 250 to 750 scale |
How the exam is built
- 125 multiple-choice questions in 150 minutes.
- Computer-based at authorized Pearson VUE test centers. The handbook says online testing ended on 27 May 2025.
- Each question that counts toward your score has been pretested.
- The test center gives you a note board and a dry erase marker, handed back at the end.
The four sections
| Section | Weight | Questions in our mocks |
|---|---|---|
| 1. Foundations of Internal Auditing | 35% | about 44 |
| 2. Ethics and Professionalism | 20% | about 25 |
| 3. Governance, Risk Management, and Control | 30% | about 37 |
| 4. Fraud Risks | 15% | about 19 |
Pacing
150 minutes for 125 questions is 72 seconds each. Our timed mocks run at the same pace and show your time per question afterwards.
Try 4 questions
Question 2Safeguards: reassignment, outsourcing, disclosure, gifts
At the end of a site visit, a plant hands each visitor, including the internal auditors, a mug with the company logo, as it does for all guests. The organization's gift policy permits promotional items of nominal value. What is the most appropriate response?
Question 3Culture, tone at the top and the control environment
Which action by the board most directly strengthens the tone at the top?
Question 4Fraud risks and types of fraud
A receivables clerk at a wholesaler steals a check received from one customer. A week later she applies a second customer's payment to the first customer's account, and later uses a third customer's payment to cover the second. Which scheme is she using to conceal the theft?
Next step
Questions people ask
How many questions are on Part 1?
125 multiple-choice questions in 150 minutes. Parts 2 and 3 each have 100 questions in 120 minutes.
Can I take Part 1 online?
No. The candidate handbook says online testing was discontinued on 27 May 2025, and exams are taken at authorized Pearson VUE test centers.
How long is my exam registration valid?
The CIA page says an exam registration is valid for 180 days, or until your program expires if that is sooner.