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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:The Institute of Internal Auditors (IIA)
Exam Name:Practice of Internal Auditing / Internal Audit Engagement
Exam Number:IIA-CIA-Part2
Related Certifications:CIA Part 1 - Internal Audit Fundamentals
CIA Part 3 - Internal Audit Function
Real Exam Qty:100
Exam Format:Multiple-choice questions, Computer-based exam
Exam Duration:120 minutes
Passing Score:600 out of 800
Available Languages:German, Traditional Chinese, French, Spanish, Japanese, Arabic, Portuguese, Korean, Russian, English, Polish, Thai, Simplified Chinese, Turkish
Certificate Validity Period:3 years from program approval
Exam Price:$280 USD (Member), $415 USD (Non-Member), $215 USD (Student)
Recommended Training:IIA Official Exam Prep
Exam Registration:IIA CCMS Registration System
Sample Questions: DOWNLOAD DEMO
Exam Way:Online remote proctored or onsite at Pearson VUE test centers
Pre Condition:Bachelor's degree or higher; or 5 years internal audit experience; must complete CIA Part 1 first (recommended)
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-2

IIA IIA-CIA-Part2 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Engagement Planning50%- Determine engagement objectives and scope
- Consider fraud risks and applicable laws/regulations
- Establish engagement criteria and resource requirements
- Develop engagement work program
- Identify and assess risks relevant to the engagement
Topic 2: Engagement Supervision and Communication10%- Coordinate with stakeholders and resolve issues
- Supervise engagement activities and review workpapers
- Develop and communicate engagement observations and conclusions
- Formulate recommendations and action plans
- Monitor and follow up on engagement outcomes
Topic 3: Information Gathering, Analysis and Evaluation40%- Evaluate controls, risks, and process effectiveness
- Apply analytical procedures and data analysis techniques
- Gather and verify relevant information and evidence
- Assess compliance with policies, standards, and requirements
- Use technology and audit tools effectively

IIA-CIA-Part2 Exam FAQ: What Candidates Ask Most

The IIA Internal Audit Engagement (exam code IIA-CIA-Part2) is the exam you pass to earn the Certified Internal Auditor (CIA) certification, a credential at the Professional level. It is also connected with related credentials such as CIA Part 1 - Internal Audit Fundamentals, CIA Part 3 - Internal Audit Function. If you are mapping out a certification path with IIA, this exam is a milestone worth planning around.

The IIA-CIA-Part2 exam includes 100 questions, and you have 120 minutes to complete them. With that many questions on the clock, pacing is part of the challenge: divide your time into rough blocks as you go, and flag the items that stall you so you can circle back at the end instead of burning minutes on a single question. A week or two before your exam date, sit at least one full timed session in the 2Pass4sure test engine under the same time limit, so the pace feels familiar rather than frantic on the day.

You need 600 out of 800 to pass the IIA-CIA-Part2 exam, and the official registration fee is $280 USD (Member), $415 USD (Non-Member), $215 USD (Student). That fee is due again in full for every retake, which makes thorough preparation the cheaper investment by far. Before you book your seat, test yourself with the 2Pass4sure practice questions until you are scoring comfortably above the passing mark on a consistent basis — it is the simplest way to avoid paying for the same exam twice.

Bachelor's degree or higher; or 5 years internal audit experience; must complete CIA Part 1 first (recommended)

Eligibility rules can be adjusted by IIA over time, so before you register, confirm the current requirements on the official exam page: view the official IIA-CIA-Part2 exam information.

You can book the IIA-CIA-Part2 exam through the official registration channels below:

How the exam is taken: Online remote proctored or onsite at Pearson VUE test centers.

IIA lists the following official training options for candidates preparing for this exam:

Once you have worked through the training, measure your readiness with the 793 practice questions from 2Pass4sure — they show you exactly which topics still need attention before you book the exam.

Yes. 2Pass4sure offers a free PDF demo of the IIA-CIA-Part2 practice questions, so you can judge the quality of the material firsthand before paying anything. Every purchase also includes 365 days of free updates — if IIA changes the exam during that year, your material changes with it. And when the free update period expires, you can extend it at a 50% discount from within your member zone.

Every IIA-CIA-Part2 purchase at 2Pass4sure is backed by a 100% Money Back Guarantee: if you take the corresponding exam within 60 days of your purchase and do not pass, you can apply for a full refund. The guarantee has clear conditions — it does not apply if you sit the exam within 3 days of purchase, if you downloaded the material but never actually took the exam, or to free materials and expired orders, and the candidate name must match the payer name. To file a claim, send a scan of your exam enrollment slip together with your official Score Report PDF within 2 days of the exam; claims are processed within 7 days. If you would rather not take a refund, you can exchange the product instead and receive two additional exam preparation products of equal value for free, while your original product keeps its update service. Delivery itself is instant: your material is available for download right after payment and is also sent to your email within one minute — if it has not arrived within 2 hours, contact our customer service. There is no limit on how many computers you can install it on.

The official IIA Internal Audit Engagement outline divides the exam content into 3 main domains. The first three are:

  • Information Gathering, Analysis and Evaluation — 40%
  • Engagement Planning — 50%
  • Engagement Supervision and Communication — 10%

That is only the headline view — scroll back up to the Exam Topics section on this page for the complete domain-by-domain breakdown before you plan your study schedule.

IIA Internal Audit Engagement Sample Questions:

Which of the following best demonstrates that the internal audit activity is using due professional care?

  • A. The internal audit activity reports directly to the board on the engagements it performs.
  • B. The completion of engagements is based on the assumption that fraudulent activities may exist.
  • C. Internal auditors consider the use of technology-based audit and other data analysis techniques
  • D. Internal auditors undertake the necessary training to complete their audit work.
Answer: C

Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).

At a construction company, an internal auditor is planning an audit of the company ' s process for designing and building grid connections The process involves customers making payments m three parts
* The first payment of 10% after approval of the customer s application
* The second payment of 70% prior to construction
* The third payment of 20% after construction is complete
Which of the following key controls should the auditor test to ensure that the company is not taking any unwanted credit risks?

  • A. Controls that ensure all three invoices are calculated correctly according to the total project cost
  • B. Controls that ensure that grid connection design is finalized before construction is approved to begin
  • C. Controls that ensure construction orders are initiated after the second invoice is paid
  • D. Controls that ensure that applications are verified for approval prior to initiating design and construction
Answer: C

Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).

The chief audit executive (CAE) of an organization has completed this year's risk-based audit plan and realized that current staff resources are insufficient to meet the needs of the plan. What course of action should the CAE take?

  • A. Inform the board and senior management of the resources needed, as well as the associated risks.
  • B. Get approval from human resources regarding overtime payment to be made in an effort to complete the audit plan.
  • C. Communicate early to those unit managers whose areas would most likely not be able to get reviewed.
  • D. Amend the audit plan so that available audit resources are adequate to meet the plan's requirements.
Answer: A

Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).

An internal auditor wants to determine whether the key risks identified by management in the risk register are reflective of the key risks in the industry. Which of the following techniques would the auditor apply to achieve this goal?

  • A. Perform a ratio analysis
  • B. Perform a trend analysis
  • C. Perform benchmarking
  • D. Perform observation to gather evidence
Answer: C

Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).

During an audit of the human resources department, an internal auditor adopts benchmarking to test the employee turnover rate. How should the internal auditor apply this technique?

  • A. Compare turnover in one period with turnover in the previous period in the organization
  • B. Compare turnover m the organization to published turnover rates of peer organizations.
  • C. Compare turnover in the period to total employees in the organization
  • D. Compare turnover with the auditor ' s general knowledge of the organization
Answer: B

Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).

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