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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:	IIA
Exam Name:	Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing
Exam Number:	IIA-CIA-Part2
Passing Score:	600 (scaled score, range 250-750)
Exam Price:	USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student)
Exam Duration:	120 minutes
Available Languages:	German, Korean, Russian, Japanese, Turkish, Chinese (Simplified), Portuguese, French, English, Spanish
Exam Format:	Multiple-choice
Related Certifications:	Certified Internal Auditor (CIA)
Real Exam Qty:	100
Certificate Validity Period:	CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window
Sample Questions:	IIA IIA-CIA-Part2 Sample Questions
Exam Way:	Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery
Pre Condition:	Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2.
Official Syllabus URL:	https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf

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IIA-CIA-PART2 시험은 위험 관리, 거버넌스, 사기 및 규정 준수를 포함하여 내부 감사와 관련된 광범위한 주제를 다룹니다. 시험은 100 개의 객관식 질문으로 구성되며 2 시간 반 내에 완료해야합니다. 시험의 합격 점수는 800 명 중 600 명입니다.

최신 Certified Internal IIA-CIA-Part2 무료샘플문제 (Q78-Q83):

질문 # 78
During a consulting engagement, an internal auditor identifies new risks which will impact the scope and sufficiency of the engagement audit plan. According to the Standards, the internal auditor should:

A. Modify the scope to incorporate the new risks and continue the engagement.
B. End the engagement, as the audit scope is no longer sufficient to meet the audit objective.
C. Continue the engagement but highlight the impacts on the audit scope in the final report.
D. Discuss the potential impact on the scope with the client.

정답：D

설명：
Section: Volume D

질문 # 79
The newly appointed chief audit executive (CAE) of a large multinational corporation, with seasoned internal audit departments located around the world, is reviewing responsibilities for engagement reports.
According to IIA guidance, which of the following statements is true?

A. The internal audit charter must identify authorized signers of engagement reports.
B. The CAE is required to review, approve, and sign all regulatory compliance engagement reports only
C. The CAE is required to review, approve, and sign every engagement report.
D. The CAE may delegate responsibility for reviewing, approving and signing engagement reports, but should review the reports after they are issued.

정답：D

질문 # 80
Which of the following statements is false regarding audit criteria?

A. Audit criteria should provide flexibility but allow identification of nonadherence.
B. Audit criteria should equate to good or acceptable management practices.
C. Audit criteria should be consistent across audit assignments.
D. Audit criteria should represent reasonable standards against which to assess existing conditions.

정답：C

설명：
Section: Volume E

질문 # 81
During an audit of a major metropolitan museum, an auditor was unable to locate selected items from the museum's collection. The director of the museum informed the auditor that the upcoming replacement of the museum's inventory tracking system would address the auditor's concerns. What follow-up activity should the auditor propose?

A. Receive periodic feedback from museum staff regarding the status of the system implementation.
B. Schedule an audit of the museum's security systems to determine if theft is a problem.
C. Determine whether the items are indeed missing and assess the ability of the new system to remedy the problem.
D. Monitor the system implementation and schedule a follow-up review once the new system is in place.

정답：C

설명：
Section: Volume B

질문 # 82
Many questionnaires are made up of a series of different questions that use the same response categories (for example: strongly agree, agree, neither, disagree, strongly disagree). Some designs will have different groups of respondents answer alternate versions of the questionnaire that present the questions in different orders and reverse the orientation of the endpoints of the scale (for example: agree on the right and disagree on the left). The purpose of such questionnaire variations is to:

A. Make it possible to get information about more than one population parameter using the same questions.
B. Reduce the effects of pattern response tendencies.
C. Test whether respondents are reading the questionnaire.
D. Eliminate intentional misrepresentations.

정답：B

질문 # 83
......

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