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IIA-CIA-Part2 Exam Dumps

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IIA-CIA-Part2 Pack
Vendor: IIA
Exam Code: IIA-CIA-Part2
Exam Name: Practice of Internal Auditing
Exam Questions: 501
Last Updated: April 16, 2026
Related Certifications: Certified Internal Auditor
Exam Tags: Auditing
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Free IIA IIA-CIA-Part2 Exam Actual Questions

Question No. 1

An internal auditor is planning to audit the organization's payroll function, which was recently outsourced. Which of the following is the most appropriate first step for the auditor?

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Correct Answer: B

Question No. 2

A draft internal audit report that cites deficient conditions generally should be reviewed with which of the following groups?

1. The client manager and her superior.

2. Anyone who may object to the report's validity.

3. Anyone required to take action.

4. The same individuals who receive the final report.

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Correct Answer: C

Question No. 3

An internal auditor wants to determine whether employees are complying with the information security policy, which prohibits leaving sensitive information on employee desks overnight. The auditor checked a sample of 90 desks and found eight that contained sensitive information. How should this observation be reported, if the organization tolerates 4 percent noncompliance?

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Correct Answer: D

Question No. 4

According to IIA guidance, which of the following are appropriate actions for the chief audit executive regarding management's response to audit recommendations?

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Correct Answer: A

Question No. 5

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?

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Correct Answer: A

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