Free IIA IIA-CIA-Part2 Exam Questions

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

Page: 1 / 97

Total 485 Questions | Updated On: Aug 12, 2026

Add To Cart

Question 1

The most effective method of reporting engagement results to management and stimulating action is to:

Section: Volume B

A : liver a lecture on the engagement results

B : mit verbal commentary and present a series of slides that graphically depict the engagement results.

C : slides to support a discussion of major points

D : tribute copies of the report, ask the participants to read the report, and ask for questions.

Answer: C

Question 2

In which of following scenarios is the internal auditor performing benchmarking?

Section: Volume E

A : auditor compares information from one period with the same information from the prior period.

B : auditor compares new information to his general knowledge of the organization.

C : auditor compares information he collected with similar information from another source.

D : The auditor compares expected outcomes with actual results.

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

Acceding to IIA guidance, when of the Mowing is an assurance service commonly performed by the internal audit activity?

A : oposing fine item recommendation lot the annual financial budget of the accounting department

B : king recommendations regarding financial approval authority limits for the operations department

C : lidating whether employees are following established policies and procedures in the procurement department

D : nerating expense report metrics for employees in the finance department

Answer: C

Question 5

A checklist questionnaire would yield the most useful results for which of the following audit engagements?

A : A compliance audit on adherence to personal data protection legislation and centralized procedures established in all subsidiaries.

B : A compliance audit in the field of procurement where different regulations and practices are applicable for each subsidiary.

C : An operational audit in factories, each of which produces a different product and is governed by locally developed regulations and manuals.

D : A financial audit in subsidiaries located in Europe, North America, and Asia and applying to each country's accounting standards.

Answer: A

Page: 1 / 97

Total 485 Questions | Updated On: Aug 12, 2026

Add To Cart