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
A preliminary observation document contains more detail than tie observation description in the engagement workpapers
- A . 1 and 2
- B . 1 and 4
- C . 2 and3
- D . 3 and 4
What is the best course of action for a chief audit executive if an internal auditor identifies in the early stage of an audit that some employees have inappropriate access to a key system?
- A . Contact the audit committee chair to discuss the finding
- B . Obtain verbal assurance from management that the inappropriate access will be removed
- C . Issue an interim audit report so that management can implement action plans
- D . Ask the auditor to create a ticket with the IT help desk requesting to revoke the inappropriate access
What is the best course of action for a chief audit executive if an internal auditor identifies in the early stage of an audit that some employees have inappropriate access to a key system?
- A . Contact the audit committee chair to discuss the finding
- B . Obtain verbal assurance from management that the inappropriate access will be removed
- C . Issue an interim audit report so that management can implement action plans
- D . Ask the auditor to create a ticket with the IT help desk requesting to revoke the inappropriate access
According to IIA guidance which of the following statements is true regarding heat maps?
- A . A heat map sets likelihood to have higher priority than impact.
- B . A heat map sets impact to have higher priority than likelihood.
- C . A heat map recognizes that the priority of impact and likelihood can vary.
- D . A heat map recognizes impact and likelihood as equally important
Which of the following has the greatest effect on the efficiency of an audit?
- A . The complexity of deficiency findings.
- B . The adequacy of preliminary survey information.
- C . The organization and content of workpapers.
- D . The method and amount of supporting detail used for the audit report.
Acceding to IIA guidance, when of the Mowing is an assurance service commonly performed by the internal audit activity?
- A . Proposing fine item recommendation lot the annual financial budget of the accounting department
- B . Making recommendations regarding financial approval authority limits for the operations department
- C . Validating whether employees are following established policies and procedures in the procurement department
- D . Generating expense report metrics for employees in the finance department
A chief audit executive’s report to the board showed a significant trend of recent aud4s going over planned budgeted hours.
Which of the following factors could cause this trend?
- A . Poor engagement supervision
- B . ineffective board reporting
- C . Untimely observation follows up and closure
- D . Limited staff resources
A chief audit executive’s report to the board showed a significant trend of recent aud4s going over planned budgeted hours.
Which of the following factors could cause this trend?
- A . Poor engagement supervision
- B . ineffective board reporting
- C . Untimely observation follows up and closure
- D . Limited staff resources
Which of the following is the best option for the chief audit executive to consider for effective coordination of assurance coverage?
- A . Create an assurance map to illustrate each provider’s level of assurance and planned activities for each area of the organization
- B . LIMIT© ricks inventory to identify the risks and controls in place and the relevant control owners.
- C . Rely on the risk and control and management testing information maintained for compliance with the regulatory framework
- D . Prepare a risk likelihood and impact heal map to prioritize assurance coverage coordination.
An internal auditor is asked to review a recently completed renovation to a retail outlet.
Which of the following would provide the most reliable evidence that the completed work conformed to the plan?
- A . An interview with the employee who performed the work
- B . An analysis of purchasing and receiving documentation
- C . Existence of a signed completion document accepting the work
- D . A physical inspection of the retail outlet.