IIA IIA-CIA-Part2 Questions: Pass Exam With Good Scores [2026]

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Planning the Engagement	20%	- Engagement planning procedures including data analytics and sampling - Understanding business processes, IT systems, and relevant regulations - Engagement objectives, scope, and resource allocation - Detailed engagement work program development - Risk and control identification and assessment for the engagement - Coordination with stakeholders during engagement planning
Communicating Engagement Results and Monitoring Progress	20%	- Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Disseminating final results to appropriate stakeholders - Management response and action plan tracking - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Reporting on the adequacy of management's corrective actions - Monitoring and follow-up on the resolution of engagement findings - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans
Managing the Internal Audit Activity	20%	- Knowledge management and information sharing across the internal audit activity - Risk-based audit planning and alignment with organizational strategy - Strategic role of internal audit within governance, risk management, and control - Coordination with external auditors and other internal assurance providers - Internal audit operations: planning, organizing, directing, and monitoring - Managing financial, human, and IT resources within the internal audit function
Performing the Engagement	40%	- Development of engagement findings: criteria, condition, cause, and effect - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Information gathering: interviews, observation, document review, and data analysis - Assessing IT governance, security, and control frameworks - Evaluation of fraud risk and fraud-related indicators during engagements - Drawing conclusions and formulating recommendations - Assessing compliance with laws, regulations, and organizational policies - Assessing the adequacy and effectiveness of risk management and controls - Applying analytical approaches and process mapping techniques - Root cause analysis and evaluation of evidence

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IIA Internal Audit Engagement Sample Questions (Q229-Q234):

NEW QUESTION # 229
Which informal ion- gathering method would be most efficient for an internal auditor to determine whether specified control procedures are in place?

A. Reperformance
B. Observations
C. Internal control questionnaires
D. Interviews

Answer: C

NEW QUESTION # 230
Below is a flowchart detailing an organization's bank reconciliation process. Which of the following conclusions can be drawn from the flowchart?

A. Bank statements should be obtained at a higher level, such as through the treasury supervisor.
B. There is a large workload for the treasury accountant during the bank reconciliation process.
C. There is an appropriate segregation of duties in the treasury department during the bank reconciliation process.
D. There is a conflict in the segregation of duties between preparing bank reconciliations and posting payments to the accounting books.

Answer: C

Explanation:
The flowchart indicates that different individuals are responsible for various stages of the bank reconciliation process. The Treasury Accountant posts payments and performs reconciliations, while the Senior Treasury Accountant obtains and uploads bank statements, and the Treasury Supervisor approves/reviews the reconciliations. This segregation of duties ensures that no single individual has control over all aspects of the financial transaction process, which helps in preventing errors and fraud.References:
* The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
* "Auditing and Assurance Services" by Alvin A. Arens, Randal J. Elder, and Mark S. Beasley

NEW QUESTION # 231
Which of the following is true about surveys?

A. A survey with closed-ended questions can produce quantifiable evidence
B. A survey with open-ended questions is weaker than a structured interview
C. A survey's participants are likely to volunteer information that was not specifically requested
D. A survey, like inspections and confirmations are best used to test the operating effectiveness of controls

Answer: A

Explanation:
A survey with closed-ended questions can produce quantifiable evidence. Closed-ended questions limit responses to predefined options, making it easier to analyze and quantify the results. This type of survey is effective in gathering specific, comparable data from respondents.
IIA Practice Guide: Survey Methods in Internal Auditing
IIA Standards: 2310 - Identifying Information

NEW QUESTION # 232
An internal auditor is planning an audit engagement of a subsidiary organization. The auditor learns that a corporate investigator from the holding organization is investigating the subsidiary regarding a fraud case.
Which of the following is true regarding the scope of the internal auditor's engagement?

A. The engagement should be framed as an advisory engagement to support the corporate investigator's work
B. The scope should consider the nature of the fraud risk and control weaknesses identified from the fraud case
C. The area under investigation should be excluded from the engagement scope if the auditor does not have the technical skills required to support a fraud investigation
D. As the fraud is already being investigated by the corporate investigator, it should be excluded from the scope of the audit engagement

Answer: B

Explanation:
Comprehensive and Detailed Explanation:
According to IIA Standard 2010 - Planning, the internal auditor must establish engagement objectives considering relevant risks to the activity under review. Even when an external investigator (corporate investigation team, regulator, or law enforcement) is addressing specific fraud incidents, the internal audit function still has a responsibility to evaluate fraud risks, related controls, and systemic weaknesses. Excluding fraud areas entirely (A) is inappropriate, as it ignores critical risks. Supporting investigators in an advisory- only role (B) may compromise independence, and option C only applies if the audit team lacks fraud expertise, in which case they may still assess control design without conducting the fraud investigation itself.
The best approach is Option D: the auditor should consider fraud risk and control weaknesses highlighted by the investigation and incorporate them into the audit scope. This ensures the audit adds value by focusing on systemic gaps that allowed the fraud to occur in the first place.

NEW QUESTION # 233
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?

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

Answer: A

Explanation:
The greatest assurance over management's assertions would be provided by evaluating the completeness of the report and management's responses to identified deficiencies. This involves ensuring that all relevant control processes and deficiencies have been identified, and that management has provided appropriate and comprehensive responses to each issue. This step ensures that the internal control assessment is thorough and that management is actively addressing any weaknesses. References:
* The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2130 - Control.
* The IIA's Practice Guide on Assessing the Adequacy of Internal Controls.

NEW QUESTION # 234
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