Part 2

How hard is Part 2?

Part 2 has 100 multiple-choice questions in 120 minutes, a little over a minute each, across three sections led by engagement planning at 50%. The questions follow an engagement from planning to conclusions, and some need a short calculation, such as a sample size or an analytical review expectation.

Questions100, multiple choice
Time120 minutes (2 hours)
WherePearson VUE test centers
Passing score600 on a 250 to 750 scale

What makes it hard

  • Pace: 100 questions in 120 minutes is 72 seconds a question, including any calculation.
  • Judgment: many questions ask for the best next step on an engagement, such as which criteria to use or what evidence is most reliable.
  • Calculation: sampling and analytical review questions need numbers worked quickly and correctly.
  • No published pass rate: the CIA page and candidate handbook give none, so the only way to gauge your readiness is to test it.

What makes it easier

Part 2 follows the order of real engagement work: plan it, gather and evaluate evidence, then supervise and communicate. Candidates who have worked on engagements will recognize the steps, and the parts may be taken in any order.

How to find out where you stand

  • Take the free diagnostic: 12 questions from every section, scored by section.
  • Fix the weakest section with its lesson, then practice fresh questions on it.
  • Sit a full 100-question mock in 120 minutes before you book.

Try 4 questions

Question 1Engagement objectives and scope
Internal audit is planning an assurance engagement over the vendor master file at a manufacturer. Which statement is the best-written engagement objective?
Question 2Relevance, sufficiency and reliability of evidence, and sampling
An internal auditor selects a systematic sample of 60 from 2,400 numbered vouchers, using an interval equal to the population divided by the sample size and a random start at voucher number 17. The first selection is voucher 17. Which voucher is the third selection?
Question 3Process mapping and analytical approaches
A retailer's RACI chart shows that the accounts payable supervisor is the responsible party for adding new vendors to the master file and also for releasing vendor payments. What should the auditor conclude from this?
Question 4Communicating with stakeholders during the engagement
Halfway through fieldwork at an insurer, an auditor finds that claims over the approval limit are being paid without a second signature. The issue is not urgent. What should the auditor do?

Next step

The IIA's CIA certification page

Questions people ask

What is the Part 2 pass rate?

The CIA page and the certification candidate handbook do not publish one, so we do not estimate it. Our diagnostic and mocks score you by section instead.

Is there math on Part 2?

Some questions need a short calculation, such as a sample size, a sampling interval or an analytical review expectation. The rest test judgment about planning, evidence and communication.

Do I have to take the parts in order?

No. The CIA page says the parts may be taken in any order, and all three must be passed within three years of acceptance into the program.