Updated: Oct 17, 2026
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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple-choice |
| Passing Score: | 600 (scaled score, range 250-750) |
| Exam Price: | USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student) |
| Real Exam Qty: | 100 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Available Languages: | French, Spanish, Japanese, Portuguese, Turkish, Russian, English, Chinese (Simplified), Korean, German |
| Certificate Validity Period: | CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window |
| Sample Questions: | IIA IIA-CIA-Part2 Korean Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery |
| Pre Condition: | Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2. |
| Official Syllabus URL: | https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf |
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Planning the Engagement | 20% | - Engagement objectives, scope, and resource allocation - Understanding business processes, IT systems, and relevant regulations - Risk and control identification and assessment for the engagement - Coordination with stakeholders during engagement planning - Engagement planning procedures including data analytics and sampling - Detailed engagement work program development |
| Topic 2: Communicating Engagement Results and Monitoring Progress | 20% | - Disseminating final results to appropriate stakeholders - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Management response and action plan tracking - Monitoring and follow-up on the resolution of engagement findings - Reporting on the adequacy of management's corrective actions - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely |
| Topic 3: Managing the Internal Audit Activity | 20% | - Managing financial, human, and IT resources within the internal audit function - Knowledge management and information sharing across the internal audit activity - Coordination with external auditors and other internal assurance providers - Strategic role of internal audit within governance, risk management, and control - Internal audit operations: planning, organizing, directing, and monitoring - Risk-based audit planning and alignment with organizational strategy |
| Topic 4: Performing the Engagement | 40% | - Root cause analysis and evaluation of evidence - Information gathering: interviews, observation, document review, and data analysis - Evaluation of fraud risk and fraud-related indicators during engagements - Assessing compliance with laws, regulations, and organizational policies - Development of engagement findings: criteria, condition, cause, and effect - Assessing IT governance, security, and control frameworks - Applying analytical approaches and process mapping techniques - Assessing the adequacy and effectiveness of risk management and controls - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Drawing conclusions and formulating recommendations |
조달 부서의 예비 조사 중에 내부 감사자가 조직의 주문 및 수신 프로세스에서 주요 통제 약점을 발견했습니다. IIA 지침에 따르면 내부 감사자가 취해야 할 가장 적절한 조치는 다음 중 무엇입니까?
Correct Answer: B 🗳️
Explanation: Only visible for Pass4SureQuiz members. You can sign-up / login (it's free).
다음 중 국제 기업의 자회사에 대한 추세 분석을 사용한 외부 벤치마킹에 대한 설명으로 가장 옳지 않은 것은?
Correct Answer: D 🗳️
Explanation: Only visible for Pass4SureQuiz members. You can sign-up / login (it's free).
다음 중 상황이 위급할 때 예비 초안 보고서가 중요한 이유를 가장 잘 설명하는 것은 무엇입니까?
Correct Answer: A 🗳️
Explanation: Only visible for Pass4SureQuiz members. You can sign-up / login (it's free).
HA 지침에 따르면 최고 감사 책임자는 다음 중 무엇을 직접 담당합니까?
Correct Answer: D 🗳️
Explanation: Only visible for Pass4SureQuiz members. You can sign-up / login (it's free).
채무 회수 프로세스에 대한 컨설팅 업무 중에 내부 감사자가 주로 수행하는 작업은 무엇입니까?
Correct Answer: C 🗳️
Explanation: Only visible for Pass4SureQuiz members. You can sign-up / login (it's free).
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