Printable PDFIIA IIA-CIA-PART2 Exam Questions & Answers
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Vendor: IIA
Exam Code: IIA-CIA-PART2
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
Certification Provider: IIA
Total Questions: 1078 Q&A ( View Details)
Updated on: Jul 06, 2026
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IIA-CIA-PART2 Online Practice Questions and Answers
When conducting a performance appraisal of an internal auditor who has been a below-average performer, it is not appropriate to:
A. Notify the internal auditor of the upcoming appraisal several days in advance.
B. Use objective, impartial language.
C. Use generalizations.
D. Document the appraisal.
When interviewing an individual in relation to a fraud investigation, which course of action should the internal auditor follow?
A. Assure the individual that the results of the interview will remain confidential.
B. Establish a rapport with the subject to encourage openness.
C. Discontinue questioning once the individual has confessed to the fraud.
D. Refrain from deviating from the list of questions prepared before the interview.
If the chief audit executive believes that senior management has accepted a level of residual risk that is unacceptable to the organization, they should:
A. Accept the decision of senior management as they are ultimately responsible for risk management.
B. Report the concern directly to the board.
C. Discuss the concern with management and if not resolved, escalate it to the board.
D. Disclose the issue in the audit report when auditing the area where the risk was identified.
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