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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
Exam Price:	USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student)
Exam Format:	Multiple-choice
Real Exam Qty:	100
Related Certifications:	Certified Internal Auditor (CIA)
Available Languages:	English, Korean, French, Portuguese, Japanese, Turkish, German, Spanish, Russian, Chinese (Simplified)
Certificate Validity Period:	CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window
Passing Score:	600 (scaled score, range 250-750)
Exam Duration:	120 minutes
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 covers a wide range of topics related to internal auditing, including risk management, governance, fraud, and compliance. IIA-CIA-Part2 Exam consists of 100 multiple-choice questions and must be completed within two and a half hours. The passing score for the exam is 600 out of 800.

IIA Internal Audit Engagement Sample Questions (Q275-Q280):

NEW QUESTION # 275
Which of the following is the most critical step an internal auditor should perform when establishing the objectives for a specific audit engagement?

A. Evaluate management's risk assessment and the internal audit activity's risk assessment.
B. Review the organizational structure, management roles and responsibilities, and operating procedures.
C. Review meeting notes from discussions involving management of the area to be reviewed.
D. Assess process flow and control documents used to meet regulatory requirements.

Answer: A

Explanation:
Evaluating management's risk assessment and the internal audit activity's risk assessment ensures that audit objectives align with organizational risks and priorities. This step is crucial for identifying high-risk areas and designing a focused audit approach.
* Reviewing organizational structure, roles, and procedures (A) is important but does not directly establish engagement objectives.
* Assessing process flow and control documents (C) is useful for control evaluation but not the primary planning step.
* Reviewing meeting notes (D) may provide background information but is not the key step in establishing engagement objectives.
Reference:IIA's Standard 2200 - Engagement Planning and Practice Guide: Engagement Planning:
Establishing Objectives and Scope.

NEW QUESTION # 276
Reviewing internal audit report drafts with clients is:
1. Required according to the Standards.
2. A form of courtesy.
3. Ethically mandated.
4. A form of validation.

A. 2 and 3 only
B. 1 and 2 only
C. 3 and 4 only
D. 2 and 4 only

Answer: D

NEW QUESTION # 277
In performance auditing, which of the following must first be determined by the internal auditor?

A. Which key performance indicators are in use.
B. Determination that appropriate benchmarks are in place.
C. Management's objectives for the process.
D. Whether management controls are appropriate.

Answer: C

NEW QUESTION # 278
An internal audit manager is planning a contract compliance audit Which of the following should be done prior to developing the audit work program?

A. Assess the inherent risk of paying duplicate invoices
B. Review the contract for evidence of authorization
C. Document underlying reasons for noncompliance
D. Select a sample of invoices for substantive testing

Answer: C

NEW QUESTION # 279
If there is a significant error or omission in the final audit report that was communicated to management, which of the following is the key action for the internal audit activity?

A. The corrected communication should be redistributed to the original recipients.
B. The auditor should update the scope of the audit to include the omission.
C. Communicate the corrected information to the manager of the audited department.
D. There should be a follow-up audit to address the error or omission.

Answer: A

Explanation:
If a significant error or omission is found in the final audit report, it is crucial for the internal audit activity to correct the information and redistribute the corrected report to all original recipients. This ensures that all stakeholders are informed of the accurate findings and can take appropriate actions based on correct information.
IIA References:
* IIA Standard 2440: Disseminating Results requires that the internal audit activity communicate accurate and complete results. If an error or omission is identified, the corrected information must be promptly communicated to all relevant parties to maintain the integrity of the audit process.
* The Practice Guide on Communicating Results emphasizes that errors in audit reports should be corrected and the revised report should be distributed to ensure stakeholders are acting on accurate information.

NEW QUESTION # 280
......

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