Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing Free Practice Exam Questions

295 real Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing exam questions with answers and AI explanations. IIA certification prep — page 4 of 30.

1. Question 31: An internal auditor provided the following statement about division A's performance during the month: "Because supplies of raw material X were scarce, division…
2. Question 32: According to IIA guidance, which of the following is true when the internal audit activity is asked to investigate potential ethics violations in a foreign sub…
3. Question 33: Which of the following is a detective control for managing the risk of fraud?
4. Question 34: During a review of performance measures in an organization's purchasing function, the preliminary survey indicates that most of the measures have been in use f…
5. Question 35: An internal audit manager is supervising an engagement. A senior auditor deviates from the approved engagement plan but meets all deadlines in the approved tim…
6. Question 36: Ordinarily, which of the following would not be an objective of an internal audit quality assurance review?
7. Question 37: An internal auditor was assigned to conduct an inventory control and stock room area engagement. During the audit, the auditor observed that there were some it…
8. Question 38: The chief audit executive (CAE) of a large retail operation believes that senior management has accepted a level of risk that exceeds the organization's curren…
9. Question 39: During the quarterly review of the internal audit activity's performance, the chief audit executive (CAE) notes that actual engagement hours consistently excee…
10. Question 40: An internal auditor is conducting a financial audit. Which of the following audit procedures is most appropriate when existing internal controls are weak?