Free IIA IIA-CIA-Part2-3P Practice Exams Questions 2026 - TheExamsLabs

Start Preparation with the Latest and Real 100% Free Certified Internal Auditor IIA-CIA-Part2-3P Exam Dumps Questions Practice 2026

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Total 485 Questions | Updated On: May 22, 2026

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Question 1

Which of the following is a primary reason for an internal auditor to use a risk and control questionnaire when auditing financial processes?

A : To gam an understanding of the control environment

B : To collect as much financial data as possible before engagement fieldwork begins.

C : To test the effectiveness of financial controls in an efficient and relatively inexpensive way

D : To facilitate the quantification of financial data obtained

Answer: A

Question 2

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 3

If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?

A : Acts that may endanger the health or safety of individuals.

B : Acts that favor one party to the detriment of another.

C : Acts that damage or have an adverse effect on the environment.

D : Acts that conceal inappropriate activities in the organization.

Answer: B

Question 4

Which of the following is the next step in understanding a business process once an internal auditor has identified the process?

A : Determine process outputs.

B : Determine process inputs.

C : Determine process activities.

D : Determine process goals.

Answer: D

Question 5

Which of the following is least likely to help ensure that risk is considered in a work program?

A : Risks are discussed with audit client.

B : All available information from the risk-based plan is used.

C : Client efforts to affect risk management are considered.

D : Prior risk assessments are considered.

Answer: A

Page: 1 / 97

Total 485 Questions | Updated On: May 22, 2026

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