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Last Updated: Oct 15, 2026

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IIA CIA Part 2 Exam Reference

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

What is IIA CIA Part 2 Exam

The IIA CIA Part 2 Exam is a common foundation for a wide range of careers in IT security. It is recognized as a standard of achievement for many IT professionals and has received endorsements from numerous IT certifications and businesses, including CompTIA, ISC² and Cisco. The IIA CIA Part 2 Exam was developed by experienced professionals from leading organizations around the world who came together to establish standards for IT security professionals.

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The IIA CIA PART 2 test measures your ability to accomplish the technical tasks listed below. The percentages indicate the relative weight of each major topic area on the IIA CIA PART 2 examination.

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The IIA CIA Part 2 is the second part of the International Institute of Aviation and Communication (IIAC) certification test. This test is given every year to aviation pilots and flight engineers from around the world to ensure that they are qualified enough to teach international students how to fly in different countries.

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IIA IIA-CIA-Part2日本語 Exam Syllabus Topics:

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

IIA Internal Audit Engagement (IIA-CIA-Part2日本語版) Sample Questions:

Question #1

内部監査員が監査の初期段階で一部の従業員が主要システムへの不適切なアクセス権を持っていることを特定した場合、最高監査責任者にとって最善の行動方針は何ですか?

  • A. 監査人に依頼して、IT ヘルプ デスクに不適切なアクセスの取り消しを要求するチケットを作成してもらいます。
  • B. 不適切なアクセスが削除されることを経営陣から口頭で保証してもらう
  • C. 中間監査報告書を発行して、経営陣が行動計画を実行できるようにします
  • D. 監査委員会の委員長に連絡して、調査結果について話し合う
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

調達部門の予備調査中に、内部監査員は組織の発注および受領プロセスにおける重大な管理上の弱点に気付きました。IIA のガイダンスによると、内部監査員が取るべき最も適切なアクションは次のどれですか。

  • A. 懲戒処分のために管理上の弱点の調査を実施します。
  • B. 終了ミーティング中の議論における制御の弱点に注意してください。
  • C. 上級管理職に対して、コントロールの弱点に関する最終報告書を発行します。
  • D. 制御の弱点をプロセス所有者に伝えて解決します。
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #3

内部監査人がレビュー対象領域の管理者と中間コミュニケーションを行う主な理由は次のうちどれですか?

  • A. 以前に要求された情報のフォローアップのため
  • B. 内部監査員の習熟度を実証するため
  • C. 結果のタイムリーな議論を提供するため
  • D. 優れたプロジェクト監視を示すため
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

内部監査活動の知識とスキルを補うために不正行為の専門家が必要になる可能性が最も高い活動は次のどれですか。

  • A. 詐欺の疑いのある人物を尋問中。
  • B. 不正行為を検出するための監査テストの採用
  • C. 不正行為を防止するための制御を改善するためのプロセスレビューを完了します。
  • D. 不正行為が疑われる領域でのエンゲージメントを計画します。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

人的処理エラーを最も削減し、ビジネス パートナー間でビジネス トランザクションをシームレスに交換できるようにするテクノロジは次のうちどれですか。

  • A. 顧客関係管理
  • B. エンタープライズリソースプランニング
  • C. 電子データ交換
  • D. 資材所要量計画
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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