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: Jan 29, 2026

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Question 1

An internal auditor is preparing for an auditor of newly implemented software that is used by 3,000 employees in South America and Europe. What would be the best way for the auditor to gather relevant feedback?

A : terview IT management in both regions

B : pect regional user software training records

C : terview propel management and the vendor responsible for implementation

D : tribute surveys to software users in both regions

Answer: D

Question 2

Senior management wants assurance that third-party contractors are following procedures as agreed with the organization. Which type of audit would be most appropriate to achieve this objective?

A : A compliance audit.

B : A due diligence audit.

C : A financial audit.

D : An external audit.

Answer: A

Question 3

An internal audit activity has to confirm the validity of the activities reported by a grantee that received a charitable contribution from the organization. Which of the following methods would best help meet this objective?

A : Visiting the grantee to assess whether the execution of the project was in line with the defined grant scope.

B : Verifying that the grantee's final report is in line with what was depicted in the initial budget request.

C : Reconciling general ledger accounts used by management of the area under review for reflecting expenses on charitable contributions.

D : Interviewing employees of the corporate affairs department, which is responsible for charitable activities.

Answer: A

Question 4

During an internal audit engagement, which of the following is true regarding the decision to use statistical sampling or nonstatistical sampling?

A : The decision affects the test procedures performed.

B : The auditor's response to errors detected will be influenced.

C : The competence of the evidence obtained is greater with statistical sampling.

D : Nonstatistical sampling may be more cost effective.

Answer: A

Question 5

An auditor is performing a review of a complex process to identify opportunities to increase efficiency. What is the most practical way to document the process to identify areas of inefficiency?

Section: Volume B

A : ite a description of the process activities in sequential order.

B : Develop a PERT (program evaluation and review technique) diagram.

C : owchart the process.

D : Create a decision tree

Answer: C

Page: 1 / 97

Total 485 Questions | Updated On: Jan 29, 2026

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