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Exam Code: IIA-CIA-Part2
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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Exam Code: IIA-CFSA
Exam Name: Certified Financial Services Auditor
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NO.1 Nature of internal audit activities and quality criteria against which the performance of these
services can be evaluated is best portrayed by:
A. Implementation Standards
B. Performance Standards
C. Attribute Standards
D. Evaluation Standards
Answer: B

NO.2 "Internal auditors make a balanced assessment of all the relevant circumstances and are not
unduly influenced by their own interests or by others in forming judgments." This statement best
explains one of the following principles:
A. Integrity
B. Competency
C. Objectivity
D. Confidentiality
Answer: C

IIA-CFSA Updates