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: Apr 29, 2026

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Question 1

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 2

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

Question 3

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 4

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 5

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

Page: 1 / 97

Total 485 Questions | Updated On: Apr 29, 2026

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