Free IIA-CIA-Part2 Practice Test Questions and Answers (2026)

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Q: 1
Which of the following internal audit procedures commonly involves sampling?
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Q: 2
After completing an assurance engagement, the chief audit executive (CAE) concludes that management has accepted a level of risk that may be unacceptable to the organization. What is the most appropriate first step for the CAE to take?
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Q: 3
According to IIA guidance, which of the following statements is true regarding audit workpapers?
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Q: 4
The internal audit activity is currently working on several engagements, including a consulting engagement on the management process in the human resources department. Which of the following actions should the chief audit executive take to most efficiently and effectively ensure the quality of the engagement?
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Q: 5
Below is a flowchart detailing an organization's bank reconciliation process. Which of the following conclusions can be drawn from the flowchart? IIA IIA CIA PART2 question
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Q: 6
Upon completing a follow-up audit engagement, the chief audit executive (CAE) noted that management has not implemented any mitigation measures to address the high risks that were reported in the initial audit report. What initial step must the CAE take to address this situation?
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Q: 7
Which of the following is most likely the subject of a periodic report from the chief audit executive to the board?
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Q: 8
The internal audit activity has requested that new vendor information be summarized once per week in a single report, and that all invoices each week for these vendors be automatically flagged in the invoice processing system. Which of the following computerized audit techniques is the internal audit activity most likely applying?
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Q: 9
During an audit of suspense accounts the internal auditor found that there were no written policies on how suspense accounts should be treated. The auditor also found that suspense account balances were cleared once per week, not daily. Which of the following is the most appropriate first response by the auditor?
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Q: 10
An organization's healthcare insurance costs have been rising approximately 10 percent per year for several years. Which of the following analytical review procedures would best evaluate the reasonableness of the increase in healthcare costs?
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Q: 11
An internal auditor used a risk and control matrix to prepare a work program for testing a software release. During the engagement planning stage, he tested the design of the release procedure as a key control and concluded that the control was not designed well. During the performance stage, he tested the operation of this control and concluded that it was implemented as designed. Which of the following statements is true regarding this scenario?
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Q: 12
Which of the following engagements is likely to be most appropriate for an organization that is planning an acquisition?
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Q: 13
An audit reveals that a manager's spouse is receiving paychecks, but is not employed by the organization. According to IIA guidance, which of the following actions should the internal auditor take?
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Q: 14
According to the Standards, which of the following is true regarding the auditor's inclusion of management's satisfactory performance in the final audit report?
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Q: 15
Flowcharts are useful during audit planning because they contain information that may help internal auditors with which of the following?
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Q: 16
Internal audit staff lacks the expertise to perform a fraud investigation engagement stemming from a whistleblowing incident. Which of the following is the most appropriate option for the chief audit executive?
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Q: 17
Which of the following is an example of a compliance assurance engagement?
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Q: 18
Following an audit, management developed an action plan to improve controls over the handling of scrap metal. Which of the following would be the most appropriate course of action for the auditor to follow up?
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Q: 19
Which of the following represents a ratio that measures short term debt-paying ability?
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Q: 20
Which of the following would most likely form part of the engagement scope?
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