CIA-Part2-2025

CIA-Part2-2025 Internal Audit Engagement Exam Preparation

The CIA-Part2-2025 exam is based on the 2025 CIA Exam Syllabus and aligned with The IIA’s Global Internal Audit Standards. It reflects current global internal audit practices and evaluates the knowledge required to plan, perform, supervise, and communicate internal audit engagements.

CIA Part 2 – Internal Audit Engagement focuses on three areas: engagement planning; information gathering, analysis, and evaluation; and engagement supervision and communication.

CertQueen CIA-Part2-2025 exam preparation materials help candidates review the updated syllabus, practice applying internal audit concepts, and identify topics that require further study before the official exam.

CIA-Part2-2025 Exam Information

Exam name: CIA Part 2 – Internal Audit Engagement

Exam code: CIA-Part2-2025

Number of questions: 100

Official exam duration: 120 minutes

Passing score: 600

Question format: Multiple-choice questions

Available languages: English, French, German, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, and other languages subject to The IIA’s transition schedule

Candidates should confirm the syllabus version and language availability when scheduling the exam. Some language versions may transition from the 2019 syllabus to the 2025 syllabus on different dates.

CIA-Part2-2025 Exam Topics

The CIA-Part2-2025 syllabus is divided into three sections:

Section A. Engagement Planning: 50%

Section B. Information Gathering, Analysis, and Evaluation: 40%

Section C. Engagement Supervision and Communication: 10%

Section A – Engagement Planning

This section covers the activities required to prepare an internal audit engagement. Candidates should understand how to gather preliminary information, assess risks, establish engagement objectives and scope, identify evaluation criteria, allocate resources, and develop an engagement work program.

Important areas include:

• Understanding the activity under review

• Identifying objectives, risks, and controls

• Performing a preliminary risk assessment

• Considering governance and fraud risks

• Establishing engagement objectives and scope

• Selecting suitable evaluation criteria

• Determining engagement resources

• Developing and approving the work program

Section B – Information Gathering, Analysis, and Evaluation

This section evaluates the candidate’s ability to obtain relevant, reliable, and sufficient information and use it to support engagement findings and conclusions.

Important areas include:

• Interviews, observations, inspections, and confirmations

• Document and transaction reviews

• Sampling and data analytics

• Control design and operating effectiveness

• Analytical and substantive procedures

• Root cause analysis

• Fraud indicators

• Engagement documentation

• Findings, conclusions, and recommendations

Section C – Engagement Supervision and Communication

This section covers engagement supervision, quality review, stakeholder communication, and reporting. Candidates should understand how work is assigned, reviewed, documented, and communicated throughout an engagement.

Important areas include:

• Monitoring engagement progress

• Reviewing workpapers and supporting evidence

• Resolving differences in professional judgment

• Communicating preliminary findings

• Preparing clear, accurate, and timely communications

• Obtaining management responses and action plans

• Escalating significant risks when necessary

CIA-Part2-2025 Syllabus vs. 2019 Syllabus

The 2025 syllabus reorganizes CIA Part 2 around the lifecycle of an individual internal audit engagement. It is aligned with the Global Internal Audit Standards, while the 2019 syllabus was primarily aligned with the previous International Professional Practices Framework and Performance Standards.

1. Updated exam title

The 2019 exam was titled Practice of Internal Auditing. The 2025 version is titled Internal Audit Engagement, making its practical engagement focus clearer.

2. Fewer and more focused domains

The 2019 syllabus contained four domains:

• Managing the Internal Audit Activity – 20%

• Planning the Engagement – 20%

• Performing the Engagement – 40%

• Communicating Engagement Results and Monitoring Progress – 20%

The 2025 syllabus contains three domains:

• Engagement Planning – 50%

• Information Gathering, Analysis, and Evaluation – 40%

• Engagement Supervision and Communication – 10%

3. Internal audit function management moved out of Part 2

Topics such as managing internal audit operations, developing the risk-based internal audit plan, quality management, and monitoring engagement results are primarily addressed in the revised Part 3 – Internal Audit Function. The new Part 2 concentrates on planning and performing individual engagements.

4. Greater emphasis on engagement planning

Planning increased from a 20% standalone domain in the 2019 syllabus to 50% of the 2025 exam. Candidates should give particular attention to preliminary assessment, objectives, scope, criteria, risks, controls, resources, and work programs.

5. Updated professional framework

The 2025 syllabus uses terminology and principles aligned with the Global Internal Audit Standards. Candidates using older study materials should check whether terminology, responsibilities, and references have been updated.

6. Business, technology, and accounting knowledge is more contextual

Knowledge previously tested separately in the old Part 3 may now appear within engagement and internal audit function scenarios. Candidates should be prepared to apply technology, business, and financial concepts during engagement planning and performance.

How to Prepare for CIA-Part2-2025

A focused preparation plan should reflect the updated domain weightings:

1. Study the Global Internal Audit Standards and updated terminology.

2. Spend approximately half of your study time on engagement planning.

3. Practice identifying objectives, risks, controls, scope, and criteria.

4. Review evidence-gathering and analytical procedures.

5. Understand how to evaluate control design and operating effectiveness.

6. Practice developing findings, root causes, conclusions, and recommendations.

7. Review engagement supervision and communication responsibilities.

8. Complete timed CIA-Part2-2025 practice questions.

9. Review the rationale for every incorrect answer.

10. Avoid relying exclusively on materials written for the 2019 syllabus.

CIA-Part2-2025 Sample Questions

The following original sample questions illustrate the types of concepts candidates should understand. They are provided for study purposes and are not copied from the official examination.

Question 1

During preliminary engagement planning, an internal auditor identifies several risks associated with a newly implemented purchasing process. What should the auditor do NEXT?

A. Prepare the final engagement communication.

B. Use the risk assessment to establish engagement objectives.

C. Ask management to eliminate every identified risk.

D. Begin detailed testing without developing a work program.

Answer: B

Explanation: Engagement objectives should reflect the results of the preliminary risk assessment. Detailed procedures are then developed to achieve those objectives.

Question 2

Which evidence would generally provide the MOST reliable support for the existence of an accounts receivable balance?

A. An explanation provided by the accounts receivable supervisor

B. A copy of an internally prepared aging report

C. A confirmation received directly from the customer

D. A comparison with the previous year’s balance

Answer: C

Explanation: Evidence received directly from an independent external party is generally more reliable than internally generated information or verbal representations.

Question 3

An internal auditor identifies repeated unauthorized purchases. Further analysis shows that employee access rights are not removed after job transfers. Which item represents the root cause?

A. The unauthorized purchases

B. The financial loss resulting from the purchases

C. The failure to update access rights after job transfers

D. The auditor’s recommendation to review user access quarterly

Answer: C

Explanation: Unauthorized purchases are the condition, while the failure to update access rights is the underlying cause that allowed the issue to occur.

Question 4

Which action is MOST appropriate for an engagement supervisor?

A. Accepting all workpapers without review when the auditor is experienced

B. Reviewing whether documented evidence supports the findings and conclusions

C. Allowing management to remove every unfavorable finding

D. Replacing engagement objectives after fieldwork without documenting the change

Answer: B

Explanation: Supervision includes reviewing workpapers and confirming that the evidence obtained supports the engagement findings, conclusions, and results.

Question 5

Management accepts a residual risk that the chief audit executive believes may be unacceptable to the organization. What should occur?

A. The internal auditor should assume management’s responsibility and implement controls.

B. The matter should be discussed and escalated according to applicable requirements.

C. The finding should be removed from all engagement records.

D. No further action is permitted after management accepts the risk.

Answer: B

Explanation: When management accepts a potentially unacceptable level of risk, the matter should be discussed and communicated through the appropriate escalation process.

CIA-Part2-2025 Frequently Asked Questions

Is the CIA-Part2-2025 exam difficult?

CIA Part 2 can be challenging because it requires candidates to apply internal audit principles to practical engagement scenarios. Engagement Planning represents 50% of the syllabus, so candidates should understand the correct sequence of planning activities rather than simply memorizing definitions.

How long is the CIA-Part2-2025 exam?

The official CIA Part 2 exam contains 100 questions and allows 120 minutes. The four-hour period sometimes shown for IIA practice products applies to the extended practice session, not the official certification exam.

How long is a passed CIA exam part valid?

A passed exam part remains valid during the candidate’s CIA program eligibility window. Candidates generally have three years from application approval to complete all program requirements. If the program expires before completion, previously passed exam parts and paid fees may be forfeited.

Does the CIA certification expire?

The CIA credential does not have a simple fixed expiration date, but it must be renewed annually to remain active. Practicing CIA holders generally complete 40 CPE hours each year, including required ethics education, and renew through CCMS by the annual deadline.

What is the CIA-Part2-2025 retake policy?

A candidate who fails an exam part must wait at least 30 days before retaking it. A new registration and exam fee are required. Candidates may attempt an individual exam part no more than eight times during their certification program eligibility window.

Can I retake CIA Part 2 after passing it?

Candidates generally cannot retake an exam part they have already passed while their certification program remains active. Retesting may become necessary if the program eligibility window expires and the candidate must reapply.

What happens if I do not renew my CIA certification?

A certification that is not renewed by the annual deadline may move from Active to Grace status. The holder cannot represent themselves as actively certified while in Grace status. Continued failure to meet renewal requirements may result in Revoked status and additional recertification requirements.

Are 2019 CIA Part 2 study materials still suitable?

Some fundamental engagement concepts remain relevant, but 2019-only materials do not fully reflect the revised domain structure, Global Internal Audit Standards terminology, or movement of internal audit function topics between exam parts. Candidates should use materials specifically updated for the 2025 syllabus.

How does CertQueen update CIA-Part2-2025 preparation materials?

CertQueen reviews CIA-Part2-2025 preparation materials to reflect syllabus and exam-topic changes. Customers can receive free updates for one year from the purchase date, helping them study with the latest available version during their preparation period.

Are the sample questions actual CIA exam questions?

No. Sample questions on this page are original study questions designed to illustrate the knowledge and reasoning required by the syllabus. Candidates should also review The IIA’s official syllabus, standards, and authorized preparation resources.

Prepare with CertQueen CIA-Part2-2025 Exam Questions

CertQueen CIA-Part2-2025 preparation materials focus on the three updated exam domains and help candidates practice engagement-based scenarios.

With focused preparation, you can:

• Review the complete 2025 CIA Part 2 syllabus.

• Understand differences from the 2019 syllabus.

• Practice engagement planning and risk assessment.

• Review evidence, analysis, controls, and fraud risks.

• Improve supervision and communication knowledge.

• Identify weak areas through sample questions.

• Develop better exam time-management skills.

Combine CertQueen CIA-Part2-2025 practice questions with The IIA’s Global Internal Audit Standards, official syllabus, and relevant professional experience. Understanding why an answer is correct will provide better preparation than memorizing individual answers.

Start preparing with the latest CIA-Part2-2025 exam questions and take the next step toward earning the Certified Internal Auditor designation.