Most Recent IIA-CIA-Part2 Exam Dumps

Prepare for the IIA Practice of Internal Auditing exam with our extensive collection of questions and answers. These practice Q&A are updated according to the latest syllabus, providing you with the tools needed to review and test your knowledge.

QA4Exam focus on the latest syllabus and exam objectives, our practice Q&A are designed to help you identify key topics and solidify your understanding. By focusing on the core curriculum, These Questions & Answers helps you cover all the essential topics, ensuring you're well-prepared for every section of the exam. Each question comes with a detailed explanation, offering valuable insights and helping you to learn from your mistakes. Whether you're looking to assess your progress or dive deeper into complex topics, our updated Q&A will provide the support you need to confidently approach the IIA-CIA-Part2 exam and achieve success.

The questions for IIA-CIA-Part2 were last updated on Apr 22, 2026.

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Question No. 1

An internal auditor selects a sample of paid invoices and matches them to receiving reports. What is the most likely purpose for this procedure?

ATo ensure all customer shipments are billed appropriately.

BTo ensure invoices are only paid for goods received.

CTo ensure all liabilities have been satisfied.

DTo ensure invoices are only paid for goods ordered.

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Correct Answer: B

Question No. 2

The chief audit executive (CAE) of an organization has completed this year's risk-based audit plan and realized that current staff resources are insufficient to meet the needs of the plan. What course of action should the CAE take?

AAmend the audit plan so that available audit resources are adequate to meet the plan's requirements.

BInform the board and senior management of the resources needed, as well as the associated risks.

CCommunicate early to those unit managers whose areas would most likely not be able to get reviewed.

DGet approval from human resources regarding overtime payment to be made in an effort to complete the audit plan.

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Correct Answer: B

Question No. 3

An internal auditor reviewed bank reconciliations prepared by management of the area under review. The auditor noted that the bank statements attached did not have the

bank heading, logo, or address. Which of the following statements is true regarding this situation?

AThe evidence may not be reliable.

BThe evidence is not relevant.

CThe evidence may not be sufficient.

DThe information missing is not relevant to the audit.

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Correct Answer: A

Question No. 4

Which of the following statements is true regarding the audit objective for an assurance engagement?

AOperational management must determine the audit objective in cooperation with the internal auditor

BThe audit objective may be adjusted after the start of an engagement and it does not need to align with the assessed risks

CThe audit objective must consider the possibility of fraud and noncompliance

DThe audit objective may or may not consider the possibility of fraud depending on the assessed likelihood and impact

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Correct Answer: C

Question No. 5

If there is a significant error or omission in the final audit report that was communicated to management, which of the following is the key action for the internal audit activity?

ACommunicate the corrected information to the manager of the audited department.

BThere should be a follow-up audit to address the error or omission.

CThe auditor should update the scope of the audit to include the omission.

DThe corrected communication should be redistributed to the original recipients.

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Correct Answer: D

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