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: Jun 15, 2026

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Question 1

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 2

An internal auditor wants to identity potential ghost employees in the organization's payroll system The auditor extracts the following data

- Human resources data with employees' names addresses employment conditions and identification codes

- Payroll data

- Logs from entrance systems

With this data, which of the following types of ghost employees will the auditor be able to identify?

A : ployees who are being paid more than then approved wages

B : ployees who get paid although their employment has expired

C : ployees who are related to one of the subcontractors

D : ployees who are physically present at the workplace but who do not perform the specified job duties

Answer: A

Question 3

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 4

Which of the following is the primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity?

A : provides the internal audit activity with more resourcing options to meet the audit plan

B : offers internal auditors the opportunity to learn more about other work areas.

C : gives nonauditors a better understanding of the control environment.

D : provides an opportunity for the recruitment of employees as permanent internal auditors

Answer: B

Question 5

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

Page: 1 / 97

Total 485 Questions | Updated On: Jun 15, 2026

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