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
During a fraud interview, it was discovered that unquestioned authority enabled a vice president to steal funds from the organization.
Which of the following best describes this condition?
- A . Scheme.
- B . Opportunity.
- C . Rationalization.
- D . Pressure.
Determine how the information is stored.
- A . 1 and 3 only
- B . 2 and 4 only
- C . 1, 3, and 4 only
- D . 1, 2, 3, and 4
According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?
- A . Having no active role or involvement in the risk management process.
- B . Auditing the risk management process for reasonableness.
- C . Coordinating and managing the risk management process.
- D . Participating with management in identifying and evaluating risks.
Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management.
There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?
- A . Criteria
- B . Condition
- C . Cause
- D . Effect
An internal auditor is conducting a financial audit.
Which of the following audit procedures is most appropriate when existing internal controls are weak?
- A . Analytical procedures.
- B . Detail testing.
- C . Test of design.
- D . Test of control.
An internal auditor is conducting a financial audit.
Which of the following audit procedures is most appropriate when existing internal controls are weak?
- A . Analytical procedures.
- B . Detail testing.
- C . Test of design.
- D . Test of control.
Which of the following manual audit approaches describes testing the validity of a document by following it backward to a previously prepared record?
- A . Tracing
- B . Reperformance
- C . Vouching
- D . Walkthrough
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?
- A . Objectives scope and timing at a high level to support coordination while adhering to confidentiality requirements
- B . The area and timing of the audit engagement to ensure confidentially and avoid conflict of interest.
- C . All plan information, including risk assessments, planned tests and past results to maximize the opportunity for coordination with internal and external providers.
- D . No information should be shared with internal and external provider as it could introduce bias into the engagement results.
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?
- A . Objectives scope and timing at a high level to support coordination while adhering to confidentiality requirements
- B . The area and timing of the audit engagement to ensure confidentially and avoid conflict of interest.
- C . All plan information, including risk assessments, planned tests and past results to maximize the opportunity for coordination with internal and external providers.
- D . No information should be shared with internal and external provider as it could introduce bias into the engagement results.
An internal auditor wants to identity potential ghost employees in the organization’s payroll system.
The auditor extracts the following data
– Human resources data with employees’ names addresses employment conditions and identification codes
– Payroll data
– Logs from entrance systems
With this data, which of the following types of ghost employees will the auditor be able to identify?
- A . Employees who are being paid more than then approved wages
- B . Employees who get paid although their employment has expired
- C . Employees who are related to one of the subcontractors
- D . Employees who are physically present at the workplace but who do not perform the specified job duties