IIA IIA-CIA-Part2 Practice Exams
Last updated on Oct 22,2026- Exam Code: IIA-CIA-Part2
- Exam Name: CIA Exam Part Two: Practice of Internal Auditing
- Certification Provider: IIA
- Latest update: Oct 22,2026
An internal auditor is preparing for an auditor of newly implemented software that is used by 3,000 employees in South America and Europe.
What would be the best way for the auditor to gather relevant feedback?
- A . interview IT management in both regions
- B . Inspect regional user software training records
- C . Interview propel management and the vendor responsible for implementation
- D . Distribute surveys to software users in both regions
Which of the following is the most important concept to be included in a consulting engagement agreement?
- A . Define the duties and responsibilities needed from management to perform the engagement.
- B . Disclose the fact that auditors who perform the work may not be subject matter experts in the topic of the review.
- C . Clarify that matters discovered during the engagement may also be reported to senior management and the audit committee.
- D . Disclose the fact that follow-up reviews may be conducted to ensure that recommendations are implemented adequately.
Which of the following is the most important concept to be included in a consulting engagement agreement?
- A . Define the duties and responsibilities needed from management to perform the engagement.
- B . Disclose the fact that auditors who perform the work may not be subject matter experts in the topic of the review.
- C . Clarify that matters discovered during the engagement may also be reported to senior management and the audit committee.
- D . Disclose the fact that follow-up reviews may be conducted to ensure that recommendations are implemented adequately.
Communicate to senior management a summary report on the status and adequacy of audit resources.
- A . 1 and 3 only
- B . 2 and 4 only
- C . 1, 2, and 4
- D . 2, 3, and 4
An internal auditor suspects that employee turnover is unusually high at the organization’s primary manufacturing plant.
To investigate this potential issue which of the following analytical approaches is the auditor likely to use?
- A . Ratio analysis
- B . Vertical analysis
- C . Benchmarking
- D . Cost-benefit analysis.
Which of the following is an appropriate responsibility for the internal audit activity with regard to the organization’s risk management program?
- A . Identifying and managing risks in line with the entity’s risk appetite.
- B . Ensuring that a proper and effective risk management process exists.
- C . Attaining an adequate understanding of the entity’s key mitigation strategies.
- D . Identifying and ensuring that appropriate controls exist to mitigate risks.
The same individuals who receive the final report.
- A . 1 only
- B . 1 and 2 only
- C . 1, 2, and 3
- D . 1, 2, and 4
The same individuals who receive the final report.
- A . 1 only
- B . 1 and 2 only
- C . 1, 2, and 3
- D . 1, 2, and 4
An organization recently acquired a subsidiary in a new industry, and management asked the chief audit executive (CAE) to perform a comprehensive audit of the subsidiary prior to recommencing operations. The CAE is unsure her team has the necessary skills and knowledge to accept the engagement According to IIAguidance, which of the following responses by the CAE would be most appropriate?
- A . The CAE should accept the engagement and ensure that an explanation of the expertise limitations is included in the final audit report.
- B . The CAE should ask management to hire an external expert who is familiar with the industry to perform an independent audit for management
- C . The CAE should accept the engagement and hire an external expert to assist the audit team with the audit of the subsidiary
- D . The CAE should recommend postponing the engagement until the internal audit team is able to develop sufficient knowledge of the new industry
Which of the following recommendations made by the internal audit activity (IAA) is most likely to help prevent fraud?
- A . A review of password policy compliance found that employees frequently use the same password more than once during a year. The IAA recommends that the access control software reject any password used more than once during a 12-month period.
- B . A review of internal service-level agreement compliance in financial services found that requests for information frequently are fulfilled up to two weeks late. The IAA recommends that the financial services unit be eliminated for its ineffectiveness.
- C . A vacation policy compliance review found that employees frequently leave on vacation before their leave applications are signed by their manager. The IAA recommends that the manager attend to the leave applications in a more timely fashion.
- D . A review of customer service-level agreements found that orders to several customers are frequently delivered late. The IAA recommends that the organization extend the expected delivery time advertised on its website.