The CIA exam is designed to test your judgment and application skills, not your ability to recite the standards word-for-word. If someone knows all the standards by heart but can't apply them in real-life scenarios, that knowledge holds no value on the exam.
Mostly, you won’t be asked citation-style questions like “What does Standard 15.2 consist of?” with four options taken directly from the IPPF, maybe with slight modifications. Instead, you’ll face scenario-based questions that require you to apply your understanding of a specific standard. For example, a question might describe an advisory engagement and ask how the auditor should behave—and the relevant Standard (like 15.2) would guide your answer, as shown below:
“An internal auditor finds that a management action plan to improve data security has not been implemented 6 months after the agreed-upon deadline. What is the most appropriate step for the auditor to take?
A. Follow up again in 6 months if no data breaches have occurred.
B. Report the delay to senior management immediately.
C. Discuss the delay with the responsible manager and document his or her explanation.
D. Escalate the issue to the board.” *
How the Concept Applies:
This MCQ is easy to solve if you understand the core concepts behind Standard 15.2.: According to Standard 15.2 Confirming the Implementation of Recommendations or Action Plans, internal auditors must confirm that management has implemented internal auditors’ recommendations or management’s action plans following an established methodology, which includes
(1) inquiring about progress on the implementation,
(2) performing follow-up assessments using a risk-based approach, and
(3) updating the status of management’s actions in a tracking system.
Escalating the issue to the chief audit executive allows the matter to be addressed at a higher level, ensuring that the significance of the risk is communicated to senior management who can make an informed decision. This ensures that critical issues are not left unaddressed.
* Zain Academ: CIA Part 3 Internal Audit Function Exam Questions 2025
Note: Now 2026 edition is available with only small modifications.
