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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
Available Languages:	German, French, Portuguese, Russian, Turkish, Chinese (Simplified), Japanese, Korean, Spanish, English
Exam Duration:	120 minutes
Exam Price:	USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student)
Exam Format:	Multiple-choice
Related Certifications:	Certified Internal Auditor (CIA)
Real Exam Qty:	100
Passing Score:	600 (scaled score, range 250-750)
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 (Practice of Internal Auditing) Exam is a certification offered by the Institute of Internal Auditors (IIA) for professionals seeking to validate their skills and knowledge in the practice of internal auditing. IIA-CIA-Part2 Exam is one of three parts required to obtain the Certified Internal Auditor (CIA) designation, which is globally recognized as the hallmark of excellence in the internal auditing profession.

IIA Internal Audit Engagement Sample Questions (Q645-Q650):

NEW QUESTION # 645
During the planning phase of an audit of the treasury function, an internal auditor conducted a risk assessment of the function in order to:

A. Identify areas of the treasury function that should be considered for potential engagement objectives.
B. Report any high-risk exposures of the treasury function to management and the board.
C. Comply with the internal audit charter and applicable regulatory requirements.
D. Determine whether appropriate resources are present to carry out the treasury function.

Answer: A

NEW QUESTION # 646
What does the following scatter gram suggest?

A. Sales revenue is related to training costs.
B. Increases in training costs consistently increase sales revenue.
C. The training program is not effective.
D. One data point is incorrectly plotted.

Answer: A

NEW QUESTION # 647
Which of the following would most likely contribute to discrepancies between receiving reports and the number of units in a shipment?

A. Indicating the quantities ordered on the receiving department's copy of the purchase order.
B. Accepting improper authorization for purchases.
C. Failing to compare the quality of goods received with specifications.
D. Using inadequate vendor selection procedures.

Answer: A

NEW QUESTION # 648
According to the Standards, which of the following should be the basis for scheduling follow-up of engagement recommendations?

A. The risks and exposures involved.
B. The internal audit charter.
C. The agreement made between internal auditors and management.
D. The follow-up manual procedures.

Answer: A

NEW QUESTION # 649
Which of the following would not be characteristic of control self-assessment implemented by an audit department?

A. Auditors perform traditional audit tests to identify control weaknesses.
B. Auditors and business-unit employees work as a team.
C. An auditor usually facilitates the discussion during the workshop phase while another records comments for subsequent use.
D. Participants discuss the control weaknesses that hinder the achievement of objectives.

Answer: A

NEW QUESTION # 650
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