IIA-CIA-Part2 Exam Questions Answers

IIA-CIA-Part2 Study Questions for Exam 2026

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Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement Exam IIA-CIA-Part2 Questions and Answers

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Total Questions: 360

Questions & Answers PDF

• Question 1

  

  The chief audit executive (CAE) of a small internal audit activity (IAA) plans to test conformance with the Standards through a quality assurance review. According to the Standards, which of the following are acceptable practice for this review?1. Use an external service provider.2. Conduct a self-assessment with independent validation.3. Arrange for a review by qualified employees outside of the IAA.4. Arrange for reciprocal peer review with another CAE.

  • 1 and 2
  • 2 and 4
  • 1, 2, and 3
  • 2, 3, and 4

  Reveal Answer Answer: A Next Question

• Question 2

  

  Which of the following statement is consistent with IIA guidance the use of mentoring for internal auditors?

  • The member and the internal auditor should opt for informal meetings even if it means that no formal documentation will be created.
  • The mentor relationship is usually not suitable for internal audit staff, as it does not leas to professional development.
  • The value of mentoring is derived primarily from the personal relationship between the two parties involved, and the mentor's level of relevant experience should not be a key factor.
  • The mentor should be the internal auditor's supervisor to ensure that the auditor performance is assessed in a relevant and meaningful context.

  Reveal Answer Answer: D Next Question

• Question 3

  

  A chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?

  • Assert whether the described and reported control processes and systems exist.
  • Assess whether senior management adequately supports and promotes the internal control culture described in the report.
  • Evaluate the completeness of the report and management's responses to identified deficiencies.
  • Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.

  Reveal Answer Answer: C Next Question

• Question 4

  

  Which of the following approaches would best help an internal auditor determine whether a retailer database of 100,000 customers has nay duplicate accounts?

  • Stratifying the customer information
  • Extracting the customer information
  • Filtering the customer information
  • Sorting the customer information

  Reveal Answer Answer: C Next Question

• Question 5

  

  Which of the following is the most important determinant of the objectives and scope of assurance engagements?

  • The organizational chart, business objectives and policies and procedures of the area to be reviewed.
  • The most recent risk assessment conducted by management of the area to be reviewed.
  • The requests of operational and senior management throughout the organization.
  • The preliminary risk assessment performed by internal auditors planning the engagement

  Reveal Answer Answer: D Next Question

• Question 6

  

  According to IIA guidance, which of the following statements is false regarding a review of the controls in place to prevent fraud?

  • The review should focus on the efficiency of the controls in place to prevent fraud.
  • The scope of the review does not need to include all operating areas of the organization.
  • The cost of the control should be compared to the benefit of mitigating the related risk.
  • The review should assess whether the internal controls can be circumvented.

  Reveal Answer Answer: A Next Question

• Question 7

  

  An internal auditor is preparing an internal control questionnaire for the procurement department as part of a preliminary survey. Which of the following would provide the best source of information for questions?

  • A relevant procurement law or regulation.
  • A list of the company's vendors.
  • A review of a sample of tenders during the audited period.
  • A summary of the company's expenditures and their categories.

  Reveal Answer Answer: A Next Question

• Question 8

  

  An internal auditor has been asked to join a project team to help design controls in a software application to address specific risks that have been identified by the team Which of the following actions is most appropriate for the internal auditor to perform?

  • Facilitate a control assessment to ensure all application risks were appropriately identified
  • Advise the project team on how to develop effective controls
  • Direct the project team to implement the appropriate controls within the software application
  • Provide assurance that the design of the controls will mitigate the identified application risks

  Reveal Answer Answer: A Next Question

• Question 9

  

  According to IIA guidance, when would an interim report typically be produced?

  • During a standard audit engagement when management wants to address an issue before the final report is drafted.
  • Following each workshop conducted during a consulting engagement.
  • During lengthy audit engagements involving several organizational units.
  • Following management's update tor actions taken on outstanding recommendations.

  Reveal Answer Answer: C Next Question

• Question 10

  

  Which of the following information is most appropriate for the chief audit executive to share when coordinating audit plans with other internal and external assurance providers?

  • Objectives scope and timing at a high level to support coordination while adhering to confidentiality requirements
  • The area and timing of the audit engagement to ensure confidentially and avoid conflict of interest.
  • All plan information, including risk assessments, planned tests and past results to maximize the opportunity for coordination with internal and external providers.
  • No information should be shared with internal and external provider as it could introduce bias into the engagement results.

  Reveal Answer Answer: B Next Question

Page: 1 / 72
Total Questions: 360

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