IIA IIA-CIA-Part2 : Internal Audit Engagement

  • Exam Code: IIA-CIA-Part2
  • Exam Name: Internal Audit Engagement
  • Updated: Aug 30, 2026
  • Q & A: 793 Questions and Answers

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About IIA IIA-CIA-Part2 Exam

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What format is the IIA CIA Part 2 Exam?

  • Number of Questions: 100 questions

  • Format : multiple-choice

  • Time Duration: 120 mins

  • Languages: English

  • The passing score: 70%

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  • As a certified internal auditor, you will have increased credibility with senior management and other stakeholders because you are certified by the world's largest professional association dedicated to advancing the practice of internal auditing.

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What are the requirements to take an IIA CIA Part 2 Exam?

To take the IIA CIA Part 2 Exam, you must:

  • Apply for and obtain endorsement from your local IIA Institute chapter.

  • Pass the required certification exam(s).

  • Have a bachelor's degree or greater from an accredited institution OR have three years (36 months) of professional business experience in internal auditing. You can also qualify for one of the IIA certifications if you're a member of a partner association.

  • Be able to complete the certification application and attest to your eligibility requirements.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Planning the Engagement20%- Understanding business processes, IT systems, and relevant regulations
- Engagement objectives, scope, and resource allocation
- Coordination with stakeholders during engagement planning
- Detailed engagement work program development
- Risk and control identification and assessment for the engagement
- Engagement planning procedures including data analytics and sampling
Topic 2: Communicating Engagement Results and Monitoring Progress20%- Management response and action plan tracking
- Developing recommendations vs. requesting management action plans vs. collaborative approaches
- Reporting on the adequacy of management's corrective actions
- Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely
- Communication of engagement results: objectives, scope, conclusions, recommendations, action plans
- Monitoring and follow-up on the resolution of engagement findings
- Disseminating final results to appropriate stakeholders
Topic 3: Managing the Internal Audit Activity20%- Coordination with external auditors and other internal assurance providers
- Risk-based audit planning and alignment with organizational strategy
- Knowledge management and information sharing across the internal audit activity
- Managing financial, human, and IT resources within the internal audit function
- Internal audit operations: planning, organizing, directing, and monitoring
- Strategic role of internal audit within governance, risk management, and control
Topic 4: Performing the Engagement40%- Drawing conclusions and formulating recommendations
- Evaluation of fraud risk and fraud-related indicators during engagements
- Assessing compliance with laws, regulations, and organizational policies
- Applying analytical approaches and process mapping techniques
- Assessing IT governance, security, and control frameworks
- Information gathering: interviews, observation, document review, and data analysis
- Assessing the adequacy and effectiveness of risk management and controls
- Development of engagement findings: criteria, condition, cause, and effect
- Use of technology tools to support engagement execution (e.g., CAATs, data analytics)
- Root cause analysis and evaluation of evidence

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