Free IIA CPEA Exam Practice Questions & Explanations

Last updated on: Oct 13, 2026
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Question 1

In a audit program, an important first step is planning a program. Among the decisions to be made are: what is the objective to be achieved, who will be involved, how often will audits be conducted, what laws and regulations will be covered, and should information be kept:

Answer Options
Correct Answer: C
Question 2

Surprise audits are the general rule for:

Answer Options
Correct Answer: B
Question 3

Following statements are true about the legal requirements of books accounts for the companies Except:

Answer Options
Correct Answer: D
Question 4

Accordingly, many multinational companies have developed global secondary containment standards for hazardous waste, and material containers and tanks. These standards are fairly straightforward and address:

Answer Options
Correct Answer: D
Question 5

Directors and officers of a corporation:

Answer Options
Correct Answer: B