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: Jan 27, 2026

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Question 1

Which of the following attribute sampling methods would be most appropriate to use to measure the total misstatement posted to an accounts payable ledger?

A : Stop-or-go sampling.

B : Probability-to-proportional size sampling.

C : Classical variable sampling.

D : Discovery sampling.

Answer: C

Question 2

Where should internal auditor focus their attention when identify and assessing key risks during the planning stage of an assurance engagement?

A : mpling risk.

B : dit risk.

C : idual risk.

D : herent risk

Answer: D

Question 3

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 4

Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?

A : eate a tracking system for follow up

B : ure that follow-up activities are performed at least weekly.

C : legate follow-up activities to qualified administrative staff within the business unit

D : ure that follow-up activities are performed by the most senior auditor on staff

Answer: A

Question 5

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

Page: 1 / 97

Total 485 Questions | Updated On: Jan 27, 2026

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