Free IIA-CIA-Part2 Practice Test Questions 2026

According to the Standards, which of the following is leastimportant in determining the adequacy of an annual audit plan?

A. Sufficiency.

B. Appropriateness.

C. Effective deployment.

D. Cost effectiveness.

What is the primary objective of an engagement supervisor's review of key activities performed during the engagement?

A. To ensure that the engagement is completed on time and within budget

B. To ensure that all work performed meets acceptable quality standards

C. To ensure that management has provided suitable responses to all observations

D. To ensure that management is satisfied with the progress of the engagement

An internal auditor is conducting a financial audit. Which of the following audit procedures is most appropriate when existing internal controls are weak?

A. Analytical procedures.

B. Detail testing.

C. Test of design.

D. Test of control.

The only internal auditor, who was part of a larger team of individuals trained in the testing and reading of the organization’s quality control equipment, has resigned. With a scheduled audit of the quality department not yet completed for this year, what alternative approach should the internal audit function take in this scenario?

A. Explain the situation to senior management and remove the audit from the audit plan until next year

B. Conduct the audit of the quality department but adjust the audit program to remove the quality control testing

C. Engage one of the other trained employees to participate in the audit review of the quality department

D. Request that external auditors include this area as part of their review and provide independent assurance

Which of the following best describes how an internal auditor would use a flowchart during engagement planning?

A. To prepare for testing the effectiveness of controls

B. To plan for evaluating potential losses

C. To prepare a sampling plan for the engagement

D. To evaluate the design of controls

Which of the following represents the best example of a strategic goal?

A. Customer satisfaction index has to be 90% each quarter.

B. Ten rapid charging stations will be installed next year.

C. The organization aims to decrease the budget by 10%.

D. The organization will be carbon neutral within 5 years.

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

To which of the following aspects should the chief audit executive give the most consideration while communicating an identified unacceptable risk to management?

A. The organization’s attitude to hierarchy.

B. The organization's whistleblowing strategy.

C. The organization’s ongoing risk monitoring process.

D. The organization’s risk management policy.

Which of the following statements accurately describes the Standards requirement for ret internal audit records?

A. Retention requirements for internal audit records should be compliant with ones set for external audit records

B. Retention requirements should take into account the medium in which internal audit records are stored

C. Retention requirements should be set by the chief audit executive and aligned will the organization s process and procedures

D. Retention requirements should set a minimum period of the for records storage and the process of archiving documents

A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan''

A. Present the revised audit plan directly to the board for approval.

B. Communicate with the chief financial officer and present the revised audit plan to the CEO tor approval

C. Present the revised audit plan directly to the CEO for approval

D. Communicate with the CEO and present the revised audit plan to the board for approval.

Which of the following statements is false regarding audit criteria?

A. Audit criteria should be consistent across audit assignments.

B. Audit criteria should represent reasonable standards against which to assess existing conditions.

C. Audit criteria should provide flexibility but allow identification of nonadherence.

D. Audit criteria should equate to good or acceptable management practices.

What is the primary purpose of creating a preliminary draft audit report?

A. To save time during final report writing

B. To meet the Standards requirement for developing a draft report prior to issuing a final report

C. To use as a tool for communicating with management of the area under review.

D. To require that management implements solutions to issues identified during the engagement