CIA-Part2-2025 Exam Preparation Material | CIA Part 2 - Internal Audit Engagement

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Prepare for the CIA-Part2-2025 CIA Part 2 - Internal Audit Engagement exam with CertQueen's independently developed study resources. Review important concepts, practice scenario-based questions, and use clear explanations to identify areas that require further study.

Question#1

What is an appropriate way for a chief audit executive (CAE) to gather information about the organization's tone at the top?

A. Establish a network of internal informants to report on ethical topics in secret.
B. Conduct regular meetings with CAEs of peer organizations.
C. Attend meetings of executive committees as an observer.
D. Carry out regular surveys to test employees' knowledge of the organization's code of conduct.

Question#2

An organization has a loan agreement signed with a financial institution. An internal auditor found that the organization missed a project progress report submission deadline required in the loan agreement.
Which action would be most appropriate to evaluate the significance of the finding?

A. Send an inquiry to the financial institution asking for their perspective.
B. Submit a request to a publicly accessible artificial intelligence tool to assess the significance of the breach.
C. Calculate outstanding loan balances and due interest amounts to assess the significance of the breach.
D. Involve a legal advisor to determine what the consequences of the breach could be.

Question#3

During the planning process for a human resources audit, an internal auditor obtains an organizational chart. The auditor observes a flat organizational structure.
Which of the below risks should the auditor consider for this engagement?

A. Transactions and decision-making require multiple approvals, resulting in processing delays.
B. Career and promotion paths are not easily visible and defined.
C. Communication is likely to be top-down with little feedback from lower-level employees.
D. Employees have little autonomy, which may result in employee turnover or low morale.

Question#4

Which of the following should internal auditors document in the workpapers to indicate a potential engagement finding where further evaluation is required?

A. The difference between condition and criteria.
B. The difference between cause and effect.
C. The difference between cause and criteria.
D. The difference between condition and cause.

Question#5

An internal auditor at a construction company is performing an audit of the company's accounts payable process. The auditor would like to use data analytics to determine whether the company paid any of its vendors an incorrect amount over the past 12 months.
Which type of test would help the auditor achieve this objective?

A. Compare accounts payable and inventory data sources to determine whether amounts purchased from vendors agree with amounts received from vendors.
B. Add numeric values to check against control totals.
C. Compare bid submission dates among all of the company's vendors to determine whether the last vendor to submit their proposal regularly wins the bid.
D. Check for duplicate invoice numbers and invoice amounts.

Exam Code: CIA-Part2-2025
Q & A: 100 Q&As         Updated:  Oct 31,2026

 

 Access Complete CIA-Part2-2025 Preparation Material

What This CIA-Part2-2025 Study Resource Helps You Do

Review Key Concepts

Review the technologies, products, processes, and practical skills covered by the current CIA-Part2-2025 exam objectives.

Practice Scenario-Based Questions

Work through independently developed questions designed to strengthen your understanding of technical scenarios and decision-making.

Identify Knowledge Gaps

Use your results and the provided explanations to find weaker areas and focus your study more effectively.

How to Use This CIA-Part2-2025 Preparation Material

Review the Exam Scope

Start by reviewing the topics covered by the CIA-Part2-2025 exam. Compare them with the official exam objectives to understand the required technologies, operational tasks, and practical skills, then identify the areas that deserve the most attention.

Practice Independently

Complete a focused set of practice questions for each topic. On your first attempt, avoid referring to notes, answers, or other study resources so that you can evaluate your current understanding more accurately.

Study the Explanations

Review the answers and explanations after completing each practice session. Understand why the correct option is appropriate for the given scenario and why the other options may be incorrect or less suitable.

Close Knowledge Gaps

Keep track of incorrect answers, unfamiliar concepts, and weaker knowledge areas. Review these topics using official documentation and practical experience, then answer the related questions again to reinforce your understanding and monitor your progress.

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Exam Code: CIA-Part2-2025
Q & A: 100 Q&As
Updated:  Oct 31,2026

 

 Access Complete CIA-Part2-2025 Preparation Material