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
Which of the following would most likely cause an internal auditor to consider adding fraud work steps to the audit program?
- A . Improper segregation of duties.
- B . Incentives and bonus programs.
- C . An employee’s reported concerns.
- D . Lack of an ethics policy.
As a result of server managements assumption of risk there is residual risk that exceeds me organisation’s risk appetite.
Which of the following actions would be most appropriate for the chief audit executive to take?
- A . ignore the responsibility of addressing the residual risk
- B . Assume the responsibility of addressing the residual risk
- C . Ensure senior management acknowledges residual risk
- D . Communicate with the board the issue of residual risk
The cost of modifying the sales system to include a preventive control is less than
S100.000
- A . 1 only
- B . 3 only
- C . 1 and 3 only
- D . 1, 2, and3
The cost of modifying the sales system to include a preventive control is less than
S100.000
- A . 1 only
- B . 3 only
- C . 1 and 3 only
- D . 1, 2, and3
Which of the following should management action plans include at a minimum?
- A . An implementer for the action plan
- B . An owner of the action plan
- C . The internal auditor’s next review date of the action plan
- D . Detailed procedures for the action plan
Which of the following should management action plans include at a minimum?
- A . An implementer for the action plan
- B . An owner of the action plan
- C . The internal auditor’s next review date of the action plan
- D . Detailed procedures for the action plan
Which of the following should management action plans include at a minimum?
- A . An implementer for the action plan
- B . An owner of the action plan
- C . The internal auditor’s next review date of the action plan
- D . Detailed procedures for the action plan
Which of the following should management action plans include at a minimum?
- A . An implementer for the action plan
- B . An owner of the action plan
- C . The internal auditor’s next review date of the action plan
- D . Detailed procedures for the action plan
A toy manufacturer receives certain components from an overseas supplier and uses them to assemble final products Recently quality reviews have identified numerous issues regarding the components’ compliance with mandatory quality standards.
Which type of engagement would be most appropriate to assess the root causes of the quality issues?
- A . A risk assessment
- B . An operational audit
- C . A third-party audit
- D . A fraud investigation
An internal auditor wants to compare performance information from one quarter to another.
Which analytics procedure would the auditor use?
- A . Ratio analysis
- B . Trend analysis
- C . Vertical analysis
- D . Benchmarking analysis