Part 2 has 100 multiple-choice questions in 120 minutes, taken on a computer at a Pearson VUE test center. Its three sections are weighted 50%, 40% and 10%.
Questions
100, multiple choice
Time
120 minutes (2 hours)
Where
Pearson VUE test centers
Passing score
600 on a 250 to 750 scale
How the exam is built
100 multiple-choice questions in 120 minutes.
Computer-based at authorized Pearson VUE test centers. The handbook says online testing ended on 27 May 2025.
Each question that counts toward your score has been pretested.
The test center gives you a note board and a dry erase marker, handed back at the end.
The three sections
Section
Weight
Questions in our mocks
1. Engagement Planning
50%
about 50
2. Information Gathering, Analysis, and Evaluation
40%
about 40
3. Engagement Supervision and Communication
10%
about 10
Pacing
120 minutes for 100 questions is 72 seconds each. Our timed mocks run at the same pace and show your time per question afterwards.
Try 4 questions
Question 1Evaluation criteria
Internal audit at a state transportation department is evaluating whether a road contractor's invoices for a highway project are correct. The signed contract sets unit rates, payment milestones and penalties for late completion. Which criteria are most relevant?
Question 2Relevance, sufficiency and reliability of evidence, and sampling
An internal auditor at a public agency suspects there may be fictitious employees on the payroll. The expected rate is close to zero, but finding even one would be serious. Which sampling plan suits this objective?
Question 3Analytical review: ratios, trends and reasonableness tests
An auditor is building an expectation of a restaurant chain's revenue. Which approach will give the most precise expectation and the best chance of detecting a significant misstatement?
Question 4Communicating with stakeholders during the engagement
Internal audit has finished an assurance engagement over a utility company's payroll process. Who should receive the final engagement report?