CIA Part 2
CIA Part 2 Complete Review Guide 2026–2027
Every exam topic in a 17-page Arabic PDF, ordered from the heaviest unit to the lightest. The first three chapters alone cover about 100% of the exam questions.
- 17Pages
- 46Key points
- 18Common mistakes
- 24Flashcards
Guide map
Each chapter is one exam unit, ordered by its weight in the real exam.
| Chapter | Unit | Weight | Exam questions | Key points |
|---|---|---|---|---|
| 1 | Engagement Planning | 50% | 50 | 15 |
| 2 | Information Gathering, Analysis, and Evaluation | 40% | 40 | 15 |
| 3 | Engagement Supervision and Communication | 10% | 10 | 16 |
Chapter 1 in full: Engagement Planning
50% of the exam, about 50 questions. These are its key points, as in the guide.
- Engagement objectives state what the engagement intends to achieve and come from the preliminary risk assessment of the activity.
- Scope defines the activities, locations, systems, period and time frame covered; it must be sufficient to meet the objectives.
- Scope restrictions that limit the ability to meet objectives must be raised with the CAE, who decides whether to discuss with the board.
The rest of chapter 1, on this page
- Before starting, gather background: strategy, prior audit results, policies, process maps, regulations, organization charts and recent changes.
- A planning memo or kickoff meeting communicates objectives, scope and timing to the engagement client.
- Evaluation criteria must be relevant, reliable, objective and agreed; sources include laws, contracts, policies, industry standards and leading practices.
- If no suitable criteria exist, internal audit works with management to agree on appropriate criteria.
- A risk and control matrix lists risks, related controls, and planned tests, and links each to the objectives.
- Engagement-level risk assessment considers inherent risk, the effect of controls, and residual risk to focus testing on the highest risks.
- Approach examples: assurance audit, advisory engagement, control self-assessment, continuous auditing, and agile auditing with short iterations.
- The engagement work program lists the procedures to identify, analyze, evaluate and document information; the CAE or delegate approves it before work begins.
- Changes to the work program during fieldwork need approval from the person who approved it.
- Resource planning considers the nature and complexity, time constraints, and the knowledge, skills and tools available; shortages can be filled with training, co-sourcing or specialists.
- Engagement budget and timetable are set in planning and monitored against actual hours.
- Understanding the activity under review includes its objectives, key risks, resources, operations and controls, and how performance is measured.
Common mistakes in this chapter
- Scope is set from objectives, not the other way round.
- Work programs are approved before fieldwork, not after.
- Do not use the auditor's personal preferences as criteria; criteria must be agreed and objective.
- A scope limitation is escalated, not silently accepted.
- A detailed risk assessment is not the annual risk-based plan; it is done for each engagement.
- Advisory engagements still need defined objectives and scope, agreed with the client.
The other chapters are in the full guide
One purchase · lifetime access · review guide included
7-day review plan
The chapters are spread over 6 days by weight so each day carries a similar load. Day 7 is a full exam.
Day 1 · 50% of the exam
Chapter 1: Engagement Planning
Day 2 · 40% of the exam
Chapter 2: Information Gathering, Analysis, and Evaluation
Day 3 · 10% of the exam
Chapter 3: Engagement Supervision and Communication
Day 4
Full mock exam: 100 questions in 120 minutes, then review the common mistakes in the units where you lost marks.
Before you read: see your score today
10 free questions from the main units, no sign-up. Then you know which chapter to start with.
Try 10 free questions and see your levelA look at each chapter
The first three key points of each chapter, as they appear in the guide (in Arabic in the PDF).
Chapter 1: Engagement Planning
- Engagement objectives state what the engagement intends to achieve and come from the preliminary…
- Scope defines the activities, locations, systems, period and time frame covered; it must be…
- Scope restrictions that limit the ability to meet objectives must be raised with the…
Chapter 2: Information Gathering, Analysis, and Evaluation
- Relevant evidence relates to the engagement objective; sufficient evidence is enough to support the…
- Evidence is more reliable when obtained directly by the auditor, from independent outside sources…
- Inquiry alone is the weakest evidence; corroborate it with documents, observation or data.
Chapter 3: Engagement Supervision and Communication
- Supervision starts at planning and continues through completion; the extent depends on the auditor's…
- The supervisor ensures the engagement meets objectives, follows the work program, is documented, and…
- Supervisory review is evidenced in the workpapers (sign-off, review notes and resolution).
The full guide comes with lifetime access
The full guide (17 pages) is included with lifetime access to this exam, together with every question and full mock exam. Chapter 1 is free for everyone.
Questions about the guide
Is the guide free?
Chapter 1 is free to read on the guide page. The full guide comes with lifetime access to this exam; 7-day access does not include it.
Is it up to date for 2026–2027?
Yes. Unit weights and exam facts follow what the exam body last published, and the last check date is printed in the guide. If the standards change we update the file and buyers download the new version.
Does the guide have questions?
No. The guide covers key points and common mistakes; scoring, weak-area practice and full mock exams are on the site.
Can I read it on my phone?
Yes. A5 pages in a single column, with chapters linked from the contents.
- Pages
- 17
- Edition
- 1448 AH · 2026–2027
- Language
- Arabic
- Last updated
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