Practice IIA-CIA-Part2-3P Exam Online

Question 1

Which of the following is the primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity?

A : provides the internal audit activity with more resourcing options to meet the audit plan

B : offers internal auditors the opportunity to learn more about other work areas.

C : gives nonauditors a better understanding of the control environment.

D : provides an opportunity for the recruitment of employees as permanent internal auditors

Answer: B

Question 2

An organization decides to create an internal audit function and hires a new chief audit executive (CAE). Which of the following should the CAE first consider when developing the internal audit process?

Section: Volume D

A : quirements of the external auditors to ensure an efficient coordination of audit effort.

B : fficient resources to adequately meet the needs of the annual audit plan.

C : ignment of internal audit objectives with the organization's strategic plan

D : appropriate training plan for audit staf

Answer: C

Question 3

To compete in the global market, an organization is restructuring and consolidating many of its divisions. Prior to the consolidation, senior management requested assistance from tie internal audit activity. Which of the following consulting services would be most appropriate in this situation?

A : ess controls for potential compliance issues that may affect me consolidation

B : ief vendors on the potential risks that will occur without continued business

C : vise division managers on how to streamline operations for better efficiency

D : termine whether the organization's controls are effective in meeting business objectives

Answer: C

Question 4

An internal auditor e assessing the design of a control and has identified a potential significant weakness. The auditor shared his concern with management however management does not agree that the weakness is significant. What should the internet auditor do next?

A : rform additional audit work to better articulate the risk

B : port the finding that management has accepted a level of risk that is unacceptable.

C : oceed to testing how effectively the control is opening.

D : cause the design weakness has been identified no additional audit work is needed

Answer: A

Question 5

An internal auditor s testing tor proper authorization of contracts and finds that the rate of deviations discovered in the sample is equal to the tolerable deviation rate. When of the following is the most appropriate conclusion for the internal auditor to make based on this result?

A : internal auditor concludes that management may be placing undue reliance on me specified control

B : internal auditor concludes that the specified control is more effective than it really is.

C : internal auditor concludes that the specified control is acceptably effective

D : internal auditor concludes that additional testing will be required to evaluate the specified control

Answer: C

Name:	CIA Exam Part Two: Practice of Internal Auditing
Exam Code:	IIA-CIA-Part2-3P
Certification:	Certified Internal Auditor
Vendor:	IIA
Total Questions:	485
Last Updated:	Nov 05, 2025

IIA IIA-CIA-Part2-3P Answers