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Exam Review

Key Facts: CIA Part 2 Exam

30 days

Retake Wait

IIA Candidate Handbook

100 Qs

Exam Questions

2 hour time limit

600/750

Passing Score

Scaled scoring

220K+

CIAs Worldwide

IIA, 170 countries

$280-415

Exam Fee

IIA member/non-member

3 Sections

2025 Syllabus

Updated May 2025

CIA Part 2 (Internal Audit Engagement) has 100 multiple-choice questions in 2 hours and is delivered at Pearson VUE test centers. The 2025 syllabus covers three sections: Engagement Planning (50%), Information Gathering, Analysis, and Evaluation (40%), and Engagement Supervision and Communication (10%). A scaled score of 600 on a 250-750 scale is required to pass. Part 2 focuses on running an engagement: objectives and scope, risk assessment, work programs, evidence evaluation, and supervision.

Sample CIA Part 2 Practice Questions

Try these sample questions to review concepts for the CIA Part 2 exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 205+ question experience with AI tutoring.

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, Internal Audit Engagement, covers Engagement Planning (50%), Information Gathering, Analysis, and Evaluation (40%), and Engagement Supervision and Communication (10%). This is the second of three parts required for the Certified Internal Auditor designation. The exam tests engagement planning, risk assessment, evidence gathering and analysis, workpapers, supervision, and stakeholder communication.

Exam sponsor: The Institute of Internal Auditors (IIA) / Pearson VUE. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Questions

100 questions

Time Limit

2 hours

Passing Score

600/750 (scaled)

Exam / Certification Fees

$280 (IIA members) / $415 (non-members)

Exam sponsor website

Reported exam pass rate: Not published by the IIA. The IIA does not publish a Part 2 pass rate. Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

50%

Engagement Planning

Objectives and scope, Topical Requirements, evaluation criteria, key risks and controls (IT, cybersecurity, data privacy, business continuity, finance, common business processes), engagement approach, detailed risk assessment, work program, and resources

40%

Information Gathering, Analysis, and Evaluation

Information sources, relevant, sufficient, and reliable evidence, audit technology, process mapping, data analytics, analytical review, criteria versus condition, root cause and significance of findings, workpapers, and engagement conclusions

10%

Engagement Supervision and Communication

Supervision during planning and fieldwork, workpaper and conclusion review, communication methods with stakeholders, and escalation

Preparing for the CIA Part 2 Exam

What You Need to Know

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

Using Our Practice Resources

Work through all 205 available questions
Review every answer and explanation
Track weak areas and revisit them
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CIA Part 2: Suggested Study Strategy

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

2Understand work program development and resource allocation principles

3Know the information criteria in Standard 14.1: relevant, reliable, and sufficient

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

How soon can I retake CIA Part 2 if I fail?

The earliest you can retake a failed CIA exam is 30 days after the date you last took it, with a new registration and exam fee. The IIA allows up to eight attempts during your program eligibility window, and you have three years from approval into the CIA program to complete all requirements.

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 sections: Engagement Planning (50%), Information Gathering, Analysis, and Evaluation (40%), and Engagement Supervision and Communication (10%).

What changed in the 2025 CIA Part 2 syllabus?

The 2025 CIA syllabus (introduced in English in May 2025) renamed Part 2 from Practice of Internal Auditing to Internal Audit Engagement and organized it into three sections: Engagement Planning (50%), Information Gathering, Analysis, and Evaluation (40%), and Engagement Supervision and Communication (10%). Managing the internal audit function moved to Part 3.

How hard is the CIA Part 2 exam?

CIA Part 2 gives you 120 minutes for 100 questions, and a scaled score of 600 on a 250-750 scale is needed to pass. Many syllabus objectives ask you to determine, evaluate, or analyze, so practice applying engagement planning, risk assessment, evidence evaluation, and supervision to workplace scenarios. Candidates with internal audit experience may find Part 2 more intuitive than Part 1.

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. The IIA sends one official result within three weeks of your exam date. A passing report shows only that you passed, with no number; a failing report shows your scaled score and the syllabus areas where you need to improve. There is no penalty for incorrect answers.

How should I plan my CIA Part 2 study time?

Plan by section weight: Engagement Planning carries 50% of the exam and Information Gathering, Analysis, and Evaluation 40%. Focus on objectives and scope, risk assessment, work programs, evaluation criteria, evidence quality, data analytics, and workpapers, and use practice questions to find your weakest sections.