CIA PART 2 EXAM |ACTUAL QUESTIONS AND
VERIFIED ANSWERS|BRAND NEW 2026-2027
UPDATE|GRADED A+
Question 1
In order to effectively elicit sensitive information from an employee during an audit
engagement, an auditor should:
A. Tell the employee a piece of information obtained from a coworker in a previous
interview.
B. Put sensitive questions at the beginning of a questionnaire to ensure that they are
answered.
C. Explain that the auditor's reputation for integrity, which is vital to the auditor's
business success, would be seriously damaged if confidentiality were breached.
D. Point out that management has given the auditor full authority to conduct this
interview.
CORRECT ANSWER
C: This answer will give the interviewer confidence and that the internal auditor can be
trusted
A is incorrect because you should not share information to another EE, especially if the
information is proprietary
B is just not a good answer and there is no reason for questions to be in a certain order
D Might intimidate the interviewer and therefore no useful information will probably not
be obtained
1
,Question 2
During a routine audit of a customer service hotline, an internal auditor noticed that an
unusually high number of customer complaints pertained to payments not being applied
to the customers' accounts. Which of the following would most likely be the reason for the
high volume of complaints?
A. An ineffective customer service department.
B. Poor controls in the invoice approval processes.
C. Check tampering by an employee.
D. Submission of fraudulent expense reports.
CORRECT ANSWER
C: If payments are not being applied, a possible reason is that an EE is pocketing the
payments and leaving the customer account open
A is incorrect because it does specifically address thr reason for the customer complaints
B is incorrect because invoice approval is not the reason for payments not being applied
D is incorrect customers are not apart of the company
Question 3
Which of the following factors would increase the confidence level in a variables sampling
plan?
I A Larger Sample Size
II A Stratified Sample
2
,III A larger Standard deviation
A) I and II
B) I and III
C) II and III
D) I, II, and III
CORRECT ANSWER
A. The confidence level has no effect on the standard deviation. The confidence level
only relates to the sample size. As such, an increase in the confidence level increases the
sample size, regardless if it is stratified or not.
B, C.D include the Standard deviation
Question 4
Which of the following factors could interfere with effective problem solving by the
internal auditor
I Reacting to previous experiences with the client
II Focusing only on the most likely cause
III Correcting symptoms of problems
CORRECT ANSWER
Question 5
Which of the following techniques could be used to evaluate the effectiveness of changes
to the operation of a computer help line
3
, A. Benchmarking
B. baseline requirements
C. Walk Through
D. Quality Circles
CORRECT ANSWER
B. Baseline requirements is a snapshot in time that represents an approved set of
requirements that been committed to a specific product release. Based on this definition,
this is the most likely answer
A is incorrect because there is no external thing to compare the help line to
C. A walkthrough could help evaluate the effectiveness of controls, but it should be
combined with reperformance in order to be effective
D. Quality Circles is defined as a group of workers who the same or similar work. As such,
this is not a valid answer since it does not talk about the process
Question 6
At the conclusion of the audit, a report was issued to the tresurer, CFO, President, and the
Board. A follow up review was performed. The Auditor shold provide the follow up report
to which of the following
I Treasurer
II CFO
III President
IV Board
A. I and II
4
VERIFIED ANSWERS|BRAND NEW 2026-2027
UPDATE|GRADED A+
Question 1
In order to effectively elicit sensitive information from an employee during an audit
engagement, an auditor should:
A. Tell the employee a piece of information obtained from a coworker in a previous
interview.
B. Put sensitive questions at the beginning of a questionnaire to ensure that they are
answered.
C. Explain that the auditor's reputation for integrity, which is vital to the auditor's
business success, would be seriously damaged if confidentiality were breached.
D. Point out that management has given the auditor full authority to conduct this
interview.
CORRECT ANSWER
C: This answer will give the interviewer confidence and that the internal auditor can be
trusted
A is incorrect because you should not share information to another EE, especially if the
information is proprietary
B is just not a good answer and there is no reason for questions to be in a certain order
D Might intimidate the interviewer and therefore no useful information will probably not
be obtained
1
,Question 2
During a routine audit of a customer service hotline, an internal auditor noticed that an
unusually high number of customer complaints pertained to payments not being applied
to the customers' accounts. Which of the following would most likely be the reason for the
high volume of complaints?
A. An ineffective customer service department.
B. Poor controls in the invoice approval processes.
C. Check tampering by an employee.
D. Submission of fraudulent expense reports.
CORRECT ANSWER
C: If payments are not being applied, a possible reason is that an EE is pocketing the
payments and leaving the customer account open
A is incorrect because it does specifically address thr reason for the customer complaints
B is incorrect because invoice approval is not the reason for payments not being applied
D is incorrect customers are not apart of the company
Question 3
Which of the following factors would increase the confidence level in a variables sampling
plan?
I A Larger Sample Size
II A Stratified Sample
2
,III A larger Standard deviation
A) I and II
B) I and III
C) II and III
D) I, II, and III
CORRECT ANSWER
A. The confidence level has no effect on the standard deviation. The confidence level
only relates to the sample size. As such, an increase in the confidence level increases the
sample size, regardless if it is stratified or not.
B, C.D include the Standard deviation
Question 4
Which of the following factors could interfere with effective problem solving by the
internal auditor
I Reacting to previous experiences with the client
II Focusing only on the most likely cause
III Correcting symptoms of problems
CORRECT ANSWER
Question 5
Which of the following techniques could be used to evaluate the effectiveness of changes
to the operation of a computer help line
3
, A. Benchmarking
B. baseline requirements
C. Walk Through
D. Quality Circles
CORRECT ANSWER
B. Baseline requirements is a snapshot in time that represents an approved set of
requirements that been committed to a specific product release. Based on this definition,
this is the most likely answer
A is incorrect because there is no external thing to compare the help line to
C. A walkthrough could help evaluate the effectiveness of controls, but it should be
combined with reperformance in order to be effective
D. Quality Circles is defined as a group of workers who the same or similar work. As such,
this is not a valid answer since it does not talk about the process
Question 6
At the conclusion of the audit, a report was issued to the tresurer, CFO, President, and the
Board. A follow up review was performed. The Auditor shold provide the follow up report
to which of the following
I Treasurer
II CFO
III President
IV Board
A. I and II
4
