2026 IIA IIA-CIA-Part2: Internal Audit Engagement–The Best Exam Collection

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

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

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IIA Internal Audit Engagement Sample Questions (Q135-Q140):

NEW QUESTION # 135
According to IIA guidance which of the following best describes reliable information?

A. Reliable information helps the organization and the internal audit activity meet its goals
B. Reliable information supports engagement observations and recommendations and is consistent with the objectives for the engagement
C. Reliable information is the best attainable information through the use of appropriate engagement techniques
D. Reliable information is factual adequate, and convincing so that a prudent informed person would reach the same conclusions as the internal auditor

Answer: D

Explanation:
According to IIA guidance, reliable information must be factual, adequate, and convincing to ensure that a prudent and informed person would reach the same conclusions as the internal auditor. This means that the information should be supported by sufficient and appropriate evidence that can be independently verified and substantiated. Reliability of information is crucial for the credibility of audit findings and for making informed decisions based on those findings.
:
The Institute of Internal Auditors (IIA) Standard 2310 - Identifying Information: "Internal auditors must identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives." IIA Practice Guide on "Audit Evidence"

NEW QUESTION # 136
Which of the following is most likely to be judged as a significant residual risk that would exceed the organization's acceptable risk level?

A. Any risk involving investments into bitcoin and suspicious derivatives
B. Any risk that can cause material or financial loss
C. Any risk involving organizational expansion into a new geographical area with an unstable political environment.
D. Any risk that could cause injuries or pollute the environment

Answer: B

NEW QUESTION # 137
Which of the following is not an outcome of control self-assessment?

A. Internal auditors become involved in and knowledgeable about the self-assessment process.
B. Nonaudit employees become experienced in assessing controls and associating control processes with managing risks.
C. The entire objectives-risks-controls infrastructure of an organization is subject to greater monitoring and continuous improvement.
D. Informal, soft controls are omitted, and greater focus is placed on hard controls.

Answer: D

Explanation:
Control self-assessment (CSA) processes typically emphasize the inclusion and evaluation of both formal (hard) and informal (soft) controls. The exclusion of informal, soft controls is not an outcome of an effective CSA process. Instead, CSA encourages a comprehensive review of all control types to enhance risk management and control effectiveness. References: = IIA's Practice Guide on Control Self-assessment.

NEW QUESTION # 138
The chief audit executive (CAE) of an organization has established an internal audit activity (IAA) quality assessment program. According to IIA guidance, which of the following would be part of this program?

A. Assessment of the IAA conducted independently of client feedback, and identified areas of improvement reviewed at the end of the year.
B. Assessment of the IAA conducted independently of client feedback, and the review of individual audits to determine the quality and timeliness of supervision.
C. Compliance with a checklist of required audit procedures, and review of individual audits to determine the quality and timeliness of supervision.
D. Compliance with a checklist of required audit procedures, and identified areas of improvement reviewed at the end of the year.

Answer: C

NEW QUESTION # 139
The objective of an internal audit engagement is to evaluate the organization's ethics program. Which of the following should be included in the scope of the engagement?

A. Remuneration of ethics officers
B. Operational budget of the organization
C. Established investigation protocols
D. Organizational strategic plan

Answer: C

Explanation:
Comprehensive and Detailed Explanation:
An effective ethics program requires clear policies, communication, monitoring, and investigation procedures. To evaluate its adequacy, the auditor should examine established investigation protocols (B)
- i.e., how allegations of misconduct are handled, investigated, and resolved. The strategic plan (A) is high- level and does not directly address ethics processes. The overall budget (C) is too broad, and officer remuneration (D) is not core evidence of program quality. According to IIA guidance, assessing the ethics program involves verifying that mechanisms exist for reporting, investigating, and addressing ethical issues
. Therefore, the most relevant scope element is Option B.

NEW QUESTION # 140
......

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