The Best IIA-CIA-Part2 Exam Study Material Premium Files and Preparation Tool (Sep-2026) [Q186-Q206]

Posted On September 6, 2026

The Best IIA-CIA-Part2 Exam Study Material Premium Files and Preparation Tool (Sep-2026)

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QUESTION 186
The audit plan of an internal audit function includes an assurance engagement of the organization’s cybersecurity protocols. However, the engagement supervisor assigned to execute the engagement identifies that the internal auditors with competencies in cybersecurity are scheduled for upcoming leave and are involved in other engagements. Those auditors would not be available to participate in the cybersecurity engagement. Which of the following would be the appropriate action for the engagement supervisor?

Reassign the competent auditors immediately.

Notify the board that the cybersecurity engagement cannot be performed due to a lack of competent resources.

Suspend the cybersecurity engagement due to the lack of internal auditors with relevant competencies.

Seek advice from the chief audit executive on appropriate actions related to the cybersecurity engagement.

QUESTION 187
Which of the following scenarios is an example of appropriate engagement supervision?

An engagement supervisor provides equal supervision to junior auditors and senior auditors.

An engagement supervisor uses internal audit software.

The chief audit executive personally supervises each engagement.

The engagement supervisor and a team member meet regularly to discuss engagement progress.

QUESTION 188
The chief audit executive (CAE) notes that management has adopted the option of not takingaction on an audit issue involving a sizeable risk which has been accepted in the past.Which would be an appropriate action by the CAE?

Close the issue by noting that follow-up will be completed as part of the next engagement.

Discuss the matter with management to determine a resolution.

Accept management’s decision as the same risk has been accepted in the past.

Report the situation to the board for immediate resolution.

QUESTION 189
A chief audit executive (CAE) is trying to balance the internal audit activity’s needs for technical audit skills budget efficiency and staff development opportunities. Which of the following would best assist the CAE in achieving this balance1?

Strategic sourcing

Loan staff arrangement

Flat organizational structure

Hierarchical organizational structure

QUESTION 190
A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan”

Present the revised audit plan directly to the board for approval.

Communicate with the chief financial officer and present the revised audit plan to the CEO tor approval

Present the revised audit plan directly to the CEO for approval

Communicate with the CEO and present the revised audit plan to the board for approval.

QUESTION 191
Which of the following is not a reason for an internal auditor to prepare an audit plan before the detailed audit work begins?

The objectives of the audit should be set.

The organization’s management should be informed about the work to be performed.

Attention should be devoted toward the key audit areas.

The timing of the audit should be set.

QUESTION 192
Which of the following engagement techniques would be best to meet the objective of denting a personal conflict -of -interest situation affecting an organization’s procurement function?

Inquiry

Analytical review

Observation

Inspection of documents

QUESTION 193
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?

The test of the control design should have occurred at the performance stage.

The test of the operating effectiveness of the control was not necessary.

A risk and control matrix is not appropriate for this type of engagement.

The test of the operating effectiveness of the control should have occurred at the planning stage.

QUESTION 194
When establishing the internal audit activity’s annual plan, which of the following would be the best source of potential audit engagement topics?

The organization’s budget.

Operations involving cash transactions.

Recent changes in management objectives.

Risk factors utilized in the organization’s risk models.

QUESTION 195
A code of business conduct should include which of the following to increase its deterrent effect?
1. Appropriate descriptions of penalties for misconduct.
2. A notification that code of conduct violations may lead to criminal prosecution.
3. A description of violations that injure the interests of the employer.
4. A list of employees covered by the code of conduct.

1 and 2

1 and 3

2 and 4

3 and 4

QUESTION 196
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?

The evidence may not be reliable.

The evidence is not relevant.

The evidence may not be sufficient.

The information missing is not relevant to the audit.

QUESTION 197
According to an internal audit observation, the organization’s rules of record management require all contracts to be registered and stored in a specific electronic system. One subsidiary has thousands of client contracts on paper, which are kept in the office because there are not enough assistants to scan the contracts into the system. Which of the following component should be added to this observation?

Criteria

Cause

Effect

Condition

QUESTION 198
According to the Standards, which of the following is an attribute when applied to the observations and recommendations contained in the audit report?

Client accomplishments.

Effect.

Supportive information.

Scope statements.

QUESTION 199
An internal auditor is examining the organization’s internal control processes. Which of the following would the auditor do to test the reliability of a customer database1?

Perform a site visit to see whether the organization’s servers are operational

Interview end users to determine whether they understand how to use the database information

Determine whether policies are in place on how to use the database information

Review for indications of potential issues with the database information

QUESTION 200
According to IIA guidance, which of the following statements regarding the internal audit charter is true?

The nature of consulting services typically is not included in the charter.

The chief audit executive must formally review the charter at least once a year

The nature of assurances provided to parties outside of the organization typically is not included in the charter.

The charter typically defines the internal audit activity’s position within the organization.

QUESTION 201
During a consulting engagement, an internal auditor identifies new risks which will impact the scope and sufficiency of the engagement audit plan. According to the Standards, the internal auditor should:

Discuss the potential impact on the scope with the client.

Modify the scope to incorporate the new risks and continue the engagement.

End the engagement, as the audit scope is no longer sufficient to meet the audit objective.

Continue the engagement but highlight the impacts on the audit scope in the final report.

QUESTION 202
What is the purpose of an internal control questionnaire?

To gather information from a sample of people who are geographically dispersed

To assess risks that could prevent an audited area from achieving its objectives.

To evaluate tie level of compliance of remote offices with centrally designed procedures

To perform testing of controls more frequently

QUESTION 203
During an audit, an employee, who does not want to be identified, offers to provide information that would be damaging to the organization and may concern illegal activities. Which of the following actions by the auditor would not be consistent with the IIA Code of Ethics and Standards?

Promising to maintain the employee’s anonymity and listening to the information.

Suggesting that the employee consider talking to legal counsel.

Informing the employee that an attempt will be made to keep the source of the information confidential while looking into the matter further.

Informing the employee of other methods of communicating this type of information.

QUESTION 204
Which of the following is true regarding the monitoring of internal audit activities?

The form and content of monitoring policies could vary by industry

The board of directors is responsible for the establishment of monitoring polities

Both large and small audit departments must have written policies on monitoring.

The chief audit executive must develop all monitoring policies related to the activity

QUESTION 205
Which of the following is the primary reason to develop an audit work program?

To alert operational management to the types of audit tests that will likely be performed.

To help the engagement team understand which tasks have to be performed and how.

To assist with communicating all relevant audit findings, conclusions, and recommendations to operational management.

To facilitate the supervision of the audit engagement and enable the chief audit executive to provide relevant feedback.

QUESTION 206
According to the International Professional Practices Framework, which of the following situations is an indicator of a healthy relationship between the audit committee and the internal audit function?

The chief audit executive (CAE) has direct access to the audit committee and the board but typically does not interact directly with them unless a material weakness in the control environment is identified.

The CAE sends the audit committee all communications between the internal audit department and the audit client in order to keep the audit committee up to date on the engagement.

The CAE does not distribute audit reports to the audit committee. However, the audit committee is made aware of the scope and findings of audits performed.

Whenever a potential audit finding or testing exception is first identified, the audit committee is immediately notified, as well as for any subsequent changes in the status of the engagement.

IIA-CIA-Part2 certification exam, commonly referred to as the Practice of Internal Auditing, is an internationally recognized certification exam that is designed to test the knowledge and skills of internal auditors. IIA-CIA-Part2 exam is developed and administered by the Institute of Internal Auditors (IIA), which is a global professional association for internal auditors. The IIA-CIA-Part2 exam is one of the three exams that candidates must pass to earn the Certified Internal Auditor (CIA) designation.

IIA-CIA-Part2 exam covers a wide range of topics related to internal auditing, including internal control and risk management, fraud detection and prevention, governance and ethics, and communication skills. IIA-CIA-Part2 exam consists of 100 multiple-choice questions, which must be completed within 2.5 hours. To pass the exam, candidates must achieve a minimum score of 600 out of a possible 800 points.

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