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: Oct 28, 2025

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Question 1

To compete in the global market, an organization is restructuring and consolidating many of its divisions. Prior to the consolidation, senior management requested assistance from tie internal audit activity. Which of the following consulting services would be most appropriate in this situation?

A : ess controls for potential compliance issues that may affect me consolidation

B : ief vendors on the potential risks that will occur without continued business

C : vise division managers on how to streamline operations for better efficiency

D : termine whether the organization's controls are effective in meeting business objectives

Answer: C

Question 2

The audit manager asked the internal auditor to perform additional testing because several irregularities were found in the financial information. Which of the following would be the most appropriate analytical review for the auditor to perform?

A : mpare the firm's financial performance with organizations in the same industry

B : terview all managers involved in preparing the financial statements

C : rform a bank reconciliation to confirm the cash balance in the financial statements.

D : ace each financial transaction to the original supporting document

Answer: A

Question 3

An internal auditor has suspicions that the management of a department splits me number of planned purchases to avoid the approval process required for larger purchases. Which of the following would be the most efficient technique to help the auditor identify the seventy of this malpractice?

A : amining the entire population

B : king management about the malpractice

C : ting a sample of random transactions.

D : ing data analytics

Answer: D

Question 4

According to IIA guidance, which of re following actions should the internal auditor take immediately after having considered fraud scenarios and identified and prioritized fraud risks?

A : termine which controls if any are in place to mitigate the fraud risks

B : llow protocol for internal reporting and investigating fraud allegations

C : earch frauds that nave occurred t\ similar organizations

D : corporate the fraud risk assessment into the engagement plan

Answer: A

Question 5

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

Page: 1 / 97

Total 485 Questions | Updated On: Oct 28, 2025

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