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Question 1

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What is the first step in planning an internal audit engagement?

Develop the audit work program

Establish engagement objectives and scope

Perform detailed testing of controls

Draft the final audit report

to track

2026 Statistics

Key Facts: CIA Part 2 Exam

43-46%

Global Pass Rate

IIA data

100 Qs

Exam Questions

2 hour time limit

600/750

Passing Score

Scaled scoring

200K+

CIAs Worldwide

IIA, 190+ countries

$280-415

Exam Fee

IIA member/non-member

3 Domains

2025 Syllabus

Updated May 2025

The CIA Part 2 exam has a 43-46% global pass rate. The 2025 syllabus covers three domains: Planning the Engagement (50%), Performing the Engagement (40%), and Communicating Engagement Results (10%). A scaled score of 600/750 is required to pass. The exam has 100 multiple-choice questions with a 2-hour time limit. Part 2 focuses on practical internal audit skills including risk assessment, work programs, evidence evaluation, and audit reporting.

Sample CIA Part 2 Practice Questions

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1What is the first step in planning an internal audit engagement?

A.Develop the audit work program

B.Establish engagement objectives and scope

C.Perform detailed testing of controls

D.Draft the final audit report

Explanation: Establishing engagement objectives and scope is the first step in planning an internal audit engagement. This establishes what the audit aims to accomplish and its boundaries. The work program is developed after objectives are set, testing occurs during fieldwork, and the report is prepared after the engagement is completed.

2Which of the following best describes the purpose of a preliminary survey in engagement planning?

A.To conduct detailed testing of all controls

B.To gather background information and identify potential risk areas

C.To prepare the final audit report

D.To assign engagement team roles

Explanation: The preliminary survey is conducted during planning to gather background information about the area being audited, understand the business processes, and identify potential risk areas. It helps auditors focus their efforts on significant issues and develop an effective work program.

3What is the primary purpose of establishing engagement objectives?

A.To determine the audit fee

B.To define what the engagement is intended to accomplish

C.To select the audit software to be used

D.To schedule meetings with external auditors

Explanation: Engagement objectives define what the audit is intended to accomplish. They provide direction for the engagement and criteria against which findings can be evaluated. Objectives should be specific, measurable, achievable, relevant, and time-bound.

4Which factor should be considered when determining the scope of an internal audit engagement?

A.The external auditor's work schedule

B.The nature and extent of procedures needed to achieve objectives

C.The audit committee's vacation schedule

D.The availability of the company jet for travel

Explanation: The scope of an engagement defines the nature and extent of procedures needed to achieve the engagement objectives. It establishes what will be examined, when, and to what depth. Factors include risk significance, control environment, and resource constraints.

5What is the purpose of risk assessment during engagement planning?

A.To eliminate all risks from the organization

B.To identify and evaluate risks relevant to the engagement

C.To transfer risk to insurance companies

D.To avoid all high-risk areas

Explanation: Risk assessment during engagement planning identifies and evaluates risks relevant to the area being audited. This helps prioritize audit procedures and allocate resources to areas with higher risk significance. It does not eliminate, transfer, or avoid risks.

6Which document outlines the specific procedures to be performed during an internal audit engagement?

A.The internal audit charter

B.The engagement work program

C.The annual audit plan

D.The board minutes

Explanation: The engagement work program outlines the specific procedures to be performed to achieve engagement objectives. It serves as a roadmap for the engagement team and should be approved before implementation. The charter establishes the function's authority, while the annual plan lists planned engagements.

7What should be considered when allocating resources for an audit engagement?

A.The color of the audit binders

B.The number and competency of auditors needed

C.The external auditor's brand of laptop

D.The client's preferred meeting times only

Explanation: When allocating resources, the CAE should consider the number and competency of auditors needed based on the engagement's complexity and risk. This includes technical knowledge, experience level, and specialized skills required for the engagement.

8Which of the following is an appropriate engagement objective?

A.To find fraud in the department

B.To evaluate whether controls over purchasing are adequate and operating effectively

C.To prove management is incompetent

D.To justify the internal audit budget

Explanation: An appropriate engagement objective focuses on evaluating controls, processes, or risk management. Objectives should be objective-oriented, not accusatory or predetermined. "Evaluating whether controls are adequate and operating effectively" is a proper engagement objective.

9During planning, an internal auditor identifies that the area being audited recently implemented a new ERP system. How should this affect the engagement plan?

A.Cancel the engagement until the system stabilizes

B.Consider additional risks related to system changes and adjust procedures accordingly

C.Ignore it since the system is already implemented

D.Automatically expand the scope to the entire organization

Explanation: A new ERP system introduces additional risks related to data migration, user training, control configuration, and system stability. The engagement plan should be adjusted to address these specific risks with appropriate procedures. The change does not warrant cancellation or automatic expansion to the entire organization.

10Which of the following would be the LEAST important factor when determining the staffing of an engagement?

A.The complexity of the area being audited

B.The availability of auditors with specialized IT skills

C.The personal relationships between auditors and auditee staff

D.The time constraints for completing the engagement

Explanation: Personal relationships between auditors and auditee staff should not influence staffing decisions as this could impair objectivity. Complexity, required skills, and time constraints are all legitimate factors to consider when staffing an engagement.

About the CIA Part 2 Exam

CIA Part 2 covers the practice of internal auditing including planning the engagement (50%), performing the engagement (40%), and communicating engagement results (10%). This is the second of three parts required for the Certified Internal Auditor designation. The exam tests practical skills in engagement planning, fieldwork, evidence gathering, and audit reporting.

Questions

100 scored questions

Time Limit

2 hours

Passing Score

600/750 (scaled)

Exam Fee

$280 (IIA members) / $415 (non-members) (The Institute of Internal Auditors (IIA) / Pearson VUE)

CIA Part 2 Exam Content Outline

50%

Planning the Engagement

Engagement planning, objectives and scope, risk assessment, resource allocation, work program development

40%

Performing the Engagement

Data gathering, analysis techniques, evidence and testing, IT and cyber controls, engagement supervision

10%

Communicating Engagement Results

Quality and conclusions, recommendations, audit reports, CAE review responsibilities

How to Pass the CIA Part 2 Exam

What You Need to Know

Passing score: 600/750 (scaled)
Exam length: 100 questions
Time limit: 2 hours
Exam fee: $280 (IIA members) / $415 (non-members)

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

CIA Part 2 Study Tips from Top Performers

1Master engagement planning: scope, objectives, and risk assessment procedures

2Understand work program development and resource allocation principles

3Know evidence types: sufficient, reliable, relevant, and useful criteria

4Study audit sampling methods: statistical vs non-statistical approaches

5Learn IT general controls and cybersecurity assessment techniques

6Practice audit report writing: format, content, and quality standards

7Focus on the 50% Planning domain first as it carries the most weight

Frequently Asked Questions

What is the CIA Part 2 pass rate?

The CIA Part 2 exam has a global pass rate of approximately 43-46% according to IIA data. Part 2 has a slightly higher pass rate than Part 1 because it focuses on practical skills rather than foundational theory. However, it still requires thorough preparation and understanding of engagement methodologies.

How many questions are on the CIA Part 2 exam?

The CIA Part 2 exam contains 100 multiple-choice questions. You have 120 minutes (2 hours) to complete the exam. The questions are distributed across three domains: Planning the Engagement (50%), Performing the Engagement (40%), and Communicating Engagement Results (10%).

What changed in the 2025 CIA Part 2 syllabus?

The 2025 CIA syllabus (effective May 2025) updated Part 2 to align with the new Global Internal Audit Standards. The three domains are: Planning the Engagement (50%), Performing the Engagement (40%), and Communicating Engagement Results (10%). The content emphasizes practical skills in engagement execution, risk assessment, evidence gathering, and audit reporting.

How hard is the CIA Part 2 exam?

CIA Part 2 is considered moderately challenging with its 43-46% pass rate. The exam tests practical application of internal audit methodology including planning engagements, gathering evidence, and preparing reports. Candidates with internal audit experience may find Part 2 more intuitive than Part 1. Plan for 60-90 hours of study time.

What is the CIA Part 2 passing score?

The CIA Part 2 exam uses a scaled scoring system from 250 to 750. A passing score is 600 or higher. You receive a pass/fail result immediately after the exam. If you fail, you receive a diagnostic report showing performance by domain. There is no penalty for incorrect answers.

How long should I study for CIA Part 2?

Most successful candidates study 60-90 hours for CIA Part 2. The IIA recommends 30-40 hours per exam part, but more preparation is typically needed. Focus on engagement planning methodologies, evidence evaluation criteria, workpaper standards, and audit report writing. Use practice questions extensively to build test-taking skills.