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: Jun 17, 2026

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Question 1

Reviewing internal audit report drafts with clients is:

1. Required according to the Standards.

2. A form of courtesy.

3. Ethically mandated.

4. A form of validation.

Section: Volume D

A : 1 and 2 only

B : 2 and 3 only

C : 2 and 4 only

D : 3 and 4 only

Answer: C

Question 2

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 : Examining the entire population

B : Asking management about the malpractice

C : Testing a sample of random transactions.

D : Using data analytics

Answer: D

Question 3

According to IIA guidance, which of the following is true when the internal audit activity is asked to investigate potential ethics violations in a foreign subsidiary?

A : Communication of any internal ethics violations to external parties may occur with appropriate safeguards.

B : Cultural impacts are less critical where the organization practices uniform polices around the globe.

C : Cross-cultural differences should always be handled by the staff of the same cultural background.

D : Local law enforcement should be involved as they are more familiar with the applicable local laws.

Answer: A

Question 4

As part of an operational audit, an auditor compared records of current inventory with usage during the prior two-year period and determined that the spare parts inventory was excessive. What step should the auditor perform first?

Section: Volume B

A : termine the effects of a stock-out on the organization's profitability.

B : termine whether a clear policy exists for setting inventory limits.

C : termine who approved the purchase orders for the spare parts.

D : termine whether purchases were properly recorded.

Answer: B

Question 5

The chief audit executive (CAE) uses the results of all engagements from the past year to provide an overall assessment on the current maturity level of internal control systems. Which of the following objectives is the CAE most likely pursuing?

A : Optimizing the balance between the costs and benefits of controls

B : Maximizing the effectiveness and efficiency of controls

C : Improving the degree of compliance with controls

D : Promoting the continuous improvement of controls

Answer: D

Page: 1 / 97

Total 485 Questions | Updated On: Jun 17, 2026

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