IIA-CIA-Part2 Exam Questions - Successful Guidelines For Preparation [2026]

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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
Certificate Validity Period:	CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window
Exam Duration:	120 minutes
Related Certifications:	Certified Internal Auditor (CIA)
Exam Format:	Multiple-choice
Passing Score:	600 (scaled score, range 250-750)
Exam Price:	USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student)
Real Exam Qty:	100
Available Languages:	Turkish, Portuguese, German, Korean, Chinese (Simplified), English, Russian, Japanese, French, Spanish
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 exam is an important certification for individuals seeking to advance their career in the field of internal auditing. IIA-CIA-Part2 Exam covers various topics such as risk management, controls, governance, and internal audit operations, among others. These topics are crucial in ensuring that internal auditors have the necessary skills and knowledge to provide effective and efficient audit services to organizations.

IIA Internal Audit Engagement Sample Questions (Q442-Q447):

NEW QUESTION # 442
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 represent reasonable standards against which to assess existing conditions.
C. Audit criteria should equate to good or acceptable management practices.
D. Audit criteria should be consistent across audit assignments.

Answer: D

NEW QUESTION # 443
Which of the following statements is false regarding roles and responsibilities pertaining to risk management and control?

A. The chief audit executive is responsible for overseeing the evaluation risk management and control processes.
B. Operating managers are responsible for assessing risks and controls in their departments.
C. Senior management is charged with overseeing the establishment risk management and control processes.

Answer: A

NEW QUESTION # 444
According to IIA guidance, which of the following individuals should receive the final audit report on a compliance engagement for the organization's cash disbursements process?

A. The accounts payable supervisor, accounts payable manager, and controller.
B. The accounts payable manager, purchasing manager, and receiving manager.
C. The accounts payable supervisor, controller, and treasurer.
D. The accounts payable manager, chief financial officer, and audit committee.

Answer: A

Explanation:
Section: Volume E
Explanation

NEW QUESTION # 445
A corporate merger decision prompts the chief audit executive (CAE) to propose interm changes to the existing annual audit plan to account for emerging risks Which of the following Is the most appropriate action for the CAE to take regarding the changes made to the audit plan?

A. Communicate with the CEO and present the revised audit plan to the board for approval
B. Communicate with the chief financial officer and present the revised audit plan to the CEO for approval.
C. Present the revised audit plan directly to the CEO for approval.
D. Present the revised audit plan directly to the board for approval

Answer: A

Explanation:
Role of the CAE: The Chief Audit Executive (CAE) is responsible for developing a risk-based audit plan and ensuring it is aligned with the organization's goals and emerging risks. Significant changes to the audit plan must be communicated appropriately within the organization.
IIA Standards:
* Standard 2020 - Communication and Approval: The CAE must communicate the internal audit plan and resource requirements, including significant interim changes, to senior management and the board for review and approval.
* Risk Assessment: Any changes to the audit plan due to emerging risks, such as a corporate merger, must be documented and approved at the highest levels to ensure comprehensive risk coverage.
Most Appropriate Action:
* Communication with the CEO: The CAE should first discuss the revised audit plan with the CEO to ensure alignment with executive management's perspective on emerging risks.
* Board Approval: After discussing with the CEO, the CAE should present the revised audit plan to the board for formal approval, ensuring transparency and governance.
References:
* Presenting the revised audit plan to the board after discussing with the CEO ensures that all relevant stakeholders are informed and that the revised plan is formally approved, maintaining alignment with IIA standards.

NEW QUESTION # 446
The chief audit executive of a large publicly held bank is using a risk based approach to update the annual audit plan. Which of the following sources of information will have the least impact on the plan?

A. Regulatory changes impacting capitalization for all publicly traded banks.
B. Recent changes to the bank's strategic plan.
C. Continuous changes in the prime lending rate set by the country's central bank.
D. The 12 month forecast of commercial property values.

Answer: C

NEW QUESTION # 447
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