IIA-CIA-Part2퍼펙트최신버전덤프, IIA-CIA-Part2시험유형

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Communicating Engagement Results and Monitoring Progress	20%	- Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Disseminating final results to appropriate stakeholders - Monitoring and follow-up on the resolution of engagement findings - Management response and action plan tracking - Reporting on the adequacy of management's corrective actions
Topic 2: Performing the Engagement	40%	- Assessing the adequacy and effectiveness of risk management and controls - Assessing IT governance, security, and control frameworks - Development of engagement findings: criteria, condition, cause, and effect - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Applying analytical approaches and process mapping techniques - Root cause analysis and evaluation of evidence - Information gathering: interviews, observation, document review, and data analysis - Assessing compliance with laws, regulations, and organizational policies - Drawing conclusions and formulating recommendations - Evaluation of fraud risk and fraud-related indicators during engagements
Topic 3: Planning the Engagement	20%	- Coordination with stakeholders during engagement planning - Engagement objectives, scope, and resource allocation - Risk and control identification and assessment for the engagement - Understanding business processes, IT systems, and relevant regulations - Engagement planning procedures including data analytics and sampling - Detailed engagement work program development
Topic 4: Managing the Internal Audit Activity	20%	- Risk-based audit planning and alignment with organizational strategy - Strategic role of internal audit within governance, risk management, and control - Internal audit operations: planning, organizing, directing, and monitoring - Knowledge management and information sharing across the internal audit activity - Coordination with external auditors and other internal assurance providers - Managing financial, human, and IT resources within the internal audit function

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IIA-CIA-Part2퍼펙트 최신버전 덤프 인기 인증 시험덤프문제

IT업계에 종사하고 계신 분은IIA IIA-CIA-Part2 시험을 패스하여 자격증을 취득하려고 검색하다 저희 블로그를 보게 되시고 저희 사이트까지 방문하게 될것입니다. 방문하는 순간 IIA IIA-CIA-Part2시험에 대한 두려움이 사라질것입니다. 완벽한 구매후 서비스까지 겸비하고 있어 자격증을 취득하는데서의 믿음직스러운 동반자로 되어드릴게요.

최신 Certified Internal IIA-CIA-Part2 무료샘플문제 (Q89-Q94):

질문 # 89
An auditor prepared a workpaper that consisted of a list of employee names and identification numbers as well as the following statement:
"A statistical sample of 40 employee personnel files was selected to verify that they contain all documents required by company policy 501 (copy attached). No exceptions were noted." The auditor did not place any audit verification symbols on this workpaper. Which of the following changes would most improve the auditor's workpaper?

A. Justification for the sample size.
B. Use of audit verification symbols to show that each file was examined.
C. Removal of the employee names to protect their confidentiality.
D. Listing of the actual documents examined for each employee.

정답：A

질문 # 90
Which of the following statements is true regarding internal controls?

A. During engagement planning, internal auditors should not discuss the identified key risks and controls with management of the area under review to prevent tipping off probable audit lasts
B. Reviewing process maps and flowcharts is an appropriate method for the internal a auditor to identify all key risks and controls during engagement planning
C. For assurance engagements internal auditors should plan to assess the effectiveness of all entity-level controls
D. Poorly designed or deficient entity-level controls can prevent well-designed process controls from working as intended.

정답：D

설명：
Entity-level controls set the tone and establish the framework for the overall control environment within an organization. If these controls are poorly designed or deficient, they can undermine the effectiveness of process-level controls, even if those controls are well-designed. Entity-level controls include governance, risk management, and compliance controls that influence the entire organization. Therefore, deficiencies at this level can have a widespread impact, preventing lower-level controls from functioning properly.
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2130 - Control.

질문 # 91
Which of the following procedures would be most helpful in providing additional evidence when an auditor suspects that an unidentified employee is submitting and approving invoices for payment?

A. Use generalized audit software to identify invoices from vendors with post office box numbers or other unusual features. Select a sample of those invoices and trace to supporting documents such as receiving reports.
B. Select a sample of payments made during the year and investigate each one for approval.
C. Select a sample of invoices paid during the past month and trace them to appropriate vendor accounts.
D. Select a sample of receiving reports representative of the period under investigation and trace to approved payment. Note any items not properly processed.

정답：A

질문 # 92
An audit of an organization's claims department determined that a large number of duplicate payments had been issued due to problems in the claims processing system. During the exit conference, the vice president of the claims department informed the auditors that attempts to recover the duplicate payments would be initiated immediately and that the claims processing system would be enhanced within six months to correct the problems. Based on this response, the chief audit executive should:

A. Monitor the status of corrective action and schedule a follow-up engagement when appropriate.
B. Discuss the findings with the audit committee and ask the committee to determine the appropriate follow-up action.
C. Adjust the scope of the next regularly scheduled audit to assess controls within the claims processing system.
D. Schedule a follow-up engagement within six months to assess the status of corrective action.

정답：A

질문 # 93
Which of the following is the most important determinant of the objectives and scope of assurance engagements?

A. The most recent risk assessment conducted by management of the area to be reviewed.
B. The organizational chart, business objectives and policies and procedures of the area to be reviewed.
C. The requests of operational and senior management throughout the organization.
D. The preliminary risk assessment performed by internal auditors planning the engagement

정답：D

설명：
The most important determinant of the objectives and scope of assurance engagements is the preliminary risk assessment performed by internal auditors. This assessment identifies the key risks that the engagement should address and ensures that the audit is focused on areas of highest risk and significance to the organization.
While organizational charts, business objectives, and management requests are important inputs, the internal auditors' preliminary risk assessment ensures that the audit addresses the most critical areas. References:
* The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2210 - Engagement Objectives.
* The IIA's Practice Guide on Engagement Planning.

질문 # 94
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