CIA Part 2 practice questions

1. 01

   Engagement objectives

   Question 1. Before testing procurement transactions, an auditor learns that the key business risk is unauthorized supplier payments. Which objective is most appropriate?

   Answer to question 1

   AA. Determine whether payment authorization controls address that riskBB. Review only the appearance of purchase-order formsCC. Count all employees regardless of their responsibilitiesDD. Promise that no fraud exists anywhere

   Check answerExplanation after you answer
2. 02

   Evaluation criteria

   Question 2. An auditor plans to conclude whether invoice approvals are timely, but the process has no agreed definition of timely. What should happen before evaluating exceptions?

   Answer to question 2

   AA. Choose a standard after seeing which result looks favorableBB. Avoid documenting the criteriaCC. Use only the fastest observed approval as the standardDD. Identify suitable criteria and discuss them with the relevant parties

   Check answerExplanation after you answer
3. 03

   Evidence reliability

   Question 3. Which evidence is generally strongest for confirming that a reported cash balance exists?

   Answer to question 3

   AA. An unsupported oral estimateBB. A direct confirmation from the bank under the auditor's controlCC. A prior-year budgetDD. A screenshot with no known source

   Check answerExplanation after you answer
4. 04

   Completeness testing

   Question 4. An auditor wants to identify goods received but omitted from the accounts payable records. Which direction of testing best addresses completeness?

   Answer to question 4

   AA. From recorded payables to receiving records onlyBB. From the trial balance to the budgetCC. From receiving records to the payable or accrual recordsDD. From paid invoices to employee attendance logs

   Check answerExplanation after you answer
5. 05

   Sampling risk

   Question 5. A randomly selected sample shows no control exceptions. Which conclusion is most appropriate?

   Answer to question 5

   AA. The entire population is proven error-freeBB. The result provides evidence, but sampling risk remainsCC. No further evaluation of sample design is neededDD. The sample must have been nonrandom

   Check answerExplanation after you answer
6. 06

   Data analytics

   Question 6. An auditor finds two invoices with the same supplier, invoice number, and amount. What is the best next step?

   Answer to question 6

   AA. Investigate the records to determine whether a duplicate payment occurredBB. Conclude fraud without inspecting supportCC. Delete one invoice from the accounting systemDD. Exclude both invoices from further testing

   Check answerExplanation after you answer
7. 07

   Root cause

   Question 7. Many purchase orders lack approval because the system permits users to bypass a required workflow. Which recommendation most directly addresses the identified cause?

   Answer to question 7

   AA. Reformat the exception listBB. Retain the bypass and remind users annuallyCC. Audit only transactions that were approvedDD. Configure and test an enforced approval workflow with controlled exceptions

   Check answerExplanation after you answer
8. 08

   Finding development

   Question 8. A workpaper describes what happened and the relevant policy but does not explain the business consequence. Which element needs development?

   Answer to question 8

   AA. The original engagement budgetBB. The policy approval dateCC. The effect or risk associated with the gapDD. The size of the audit team

   Check answerExplanation after you answer
9. 09

   Scope limitations

   Question 9. Management refuses access to records necessary for an engagement objective. What should the auditor do?

   Answer to question 9

   AA. Treat the missing records as proof that the control worksBB. Document and escalate the limitation through audit leadershipCC. Silently narrow the objective after reportingDD. Invent substitute evidence

   Check answerExplanation after you answer
10. 10

    Workpaper documentation

    Question 10. What is the most useful purpose of documenting the population, selection method, test steps, and results in an engagement workpaper?

    Answer to question 10

    AA. To allow an informed reviewer to understand the work and support for conclusionsBB. To guarantee that a different auditor will never disagreeCC. To replace all supervisory reviewDD. To record only favorable findings

    Check answerExplanation after you answer

Original CIA teaching samples, separate from the printable PDFs. Independently authored practice, not official exam items. This short set is for learning and does not predict an exam score.