Free IIA IIA-CIA-Part2 Practice Exam Questions and Answers 2026

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Total 485 Questions | Updated On: Apr 03, 2026

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Question 1

An internal auditor using the five-attribute approach to document deficiencies in a warehouse shipping process. Which of the following attributes will be included in the workpapers?

A : Risk, impact likelihood existing control, recommendation

B : Condition, cause, effect, recommendation

C : Condition, cause effect test result

D : Risk, impact test result recommendation

Answer: B

Question 2

An internal auditor discovered that sales contracts with business clients were not stored in the electronic document management database instead they were scanned and saved in a nonsystematic manner to server folders Which of the following would be an appropriate consequence for the internal auditor to include in the documented observation?

A : The document management policy requires business client data to be stored in a specific management database

B : Sales contracts were stored improperly because the office manager was not trained to use the electronic database and prefers to avoid it

C : if the organization becomes subject to litigation the agreed pricing terms and conditions of the contracts may be difficult to prove

D : All staff should be appropriately trained and required to follow the organization-s established policies and procedures pertaining to document management

Answer: C

Question 3

An examination of the accounts payable function evidenced multiple findings with respect to segregation of duties. After management's response and action plan are received and documented in the final report, which of the following is most appropriate?

A : Follow up after the applicable changes have been incorporated to validate management’s response.

B : Include the items in the scope of the next scheduled audit of the accounts payable function.

C : Because management agreed with the findings, no further action is deemed necessary.

D : Have an internal audit staff member placed into the accounting department until corrections are made.

Answer: A

Question 4

In a health care organization the internal audit activity provides overall assurance on governance, risk and control The chief audit executive advises and influences senior management, and the audit strategy leverages the organization's management of risk According to HA guidance which of the following stages of internal audit maturity best describes this organization?

A : Infrastructure.

B : Emerging.

C : Managed.

D : Initial.

Answer: C

Question 5

An internal auditor is preparing an internal control questionnaire for the procurement department as part of a preliminary survey. Which of the following would provide the best source of information for questions?

A : A relevant procurement law or regulation.

B : A list of the company-s vendors.

C : A review of a sample of tenders during the audited period.

D : A summary of the company-s expenditures and their categories.

Answer: A

Page: 1 / 97

Total 485 Questions | Updated On: Apr 03, 2026

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