Free IIA IIA-CIA-Part2 Exam Questions

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

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Total 485 Questions | Updated On: Oct 28, 2025

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Question 1

When determining if appropriate resources exist to achieve engagement objectives, which of the following factors should a chief audit executive consider?

1. Nature and complexity of the audit engagement.

2. Time constraints.

3. Effectiveness of the audit committee.

4. Availability of resources for the engagement.

Section: Volume D

A : 1 and 2 only

B : 1, 2, and 3 only

C : 1, 2, and 4 only

D : 1, 3, and 4 only

Answer: C

Question 2

During an audit, an employee, who does not want to be identified, offers to provide information that would be damaging to the organization and may concern illegal activities. Which of the following actions by the auditor would not be consistent with the IIA Code of Ethics and Standards?

Section: Volume C

A : omising to maintain the employee's anonymity and listening to the information

B : ggesting that the employee consider talking to legal counsel.

C : forming the employee that an attempt will be made to keep the source of the information confidential while looking into the matter further

D : forming the employee of other methods of communicating this type of information.

Answer: A

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

An internal auditor is conducting an initial risk assessment of an audit area and wants to assess management's compliance with privacy laws for safeguarding customer information stored on the organization's servers. Which course of action is appropriate for this phase of the engagement?

A : Solicit the services of a specialist information systems auditor

B : Obtain the most current approved copies of the organization's privacy policy

C : Consult with legal counsel about new privacy laws to establish appropriate criteria

D : Consider the detection risk of noncompliance with the laws

Answer: B

Question 5

Which of the following best exemplifies having effective risk management and internal control processes?

A : levant risk indicators and mitigation plans are in place

B : l risks are identified and assessed

C : iness profitability is likely to be achieved

D : k information is communicated to customers and suppliers

Answer: C

Page: 1 / 97

Total 485 Questions | Updated On: Oct 28, 2025

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