Free IIA IIA-CIA-Part2-3P Exam Questions

Become IIA Certified with updated IIA-CIA-Part2-3P exam questions and correct answers

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Total 485 Questions | Updated On: Sep 23, 2026

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Question 1

Which of the following internal control attributes should internal auditors consider testing during a review of the board of directors?

A : presence of an independent critical mass

B : established philosophy and operating style of senior management

C : articulated internal control objectives of the organization

D : organization's employee recruiting and retention policies

Answer: C

Question 2

An internal auditor s testing tor proper authorization of contracts and finds that the rate of deviations discovered in the sample is equal to the tolerable deviation rate. When of the following is the most appropriate conclusion for the internal auditor to make based on this result?

A : internal auditor concludes that management may be placing undue reliance on me specified control

B : internal auditor concludes that the specified control is more effective than it really is.

C : internal auditor concludes that the specified control is acceptably effective

D : internal auditor concludes that additional testing will be required to evaluate the specified control

Answer: C

Question 3

Which of the following is an appropriate documentation of proper engagement supervision?

A : completed engagement workpaper review checklist.

B : supervisor's review notes on engagement workpapers.

C : email exchanges between the audit team and the supervisor.

D : upervisor's approval of resources allocated to the engagement

Answer: B

Question 4

Upon the completion of an audit engagement an audit manager performs a review of a staff auditor's workpapers. Which of the following actions by the manager is the most appropriate this review''

A : mmunicate the workpaper review results to management of fie area under review to validate the final report

B : date the final report in the file with any necessary corrections based on the workpaper review.

C : cuss the workpaper review results with the staff auditor where appropriate as a leaning opportunity

D :

Answer: C

Question 5

An internal auditor e assessing the design of a control and has identified a potential significant weakness. The auditor shared his concern with management however management does not agree that the weakness is significant. What should the internet auditor do next?

A : rform additional audit work to better articulate the risk

B : port the finding that management has accepted a level of risk that is unacceptable.

C : oceed to testing how effectively the control is opening.

D : cause the design weakness has been identified no additional audit work is needed

Answer: A

Page: 1 / 97

Total 485 Questions | Updated On: Sep 23, 2026

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