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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Available Languages: | Turkish, Spanish, English, French, German, Russian, Japanese, Portuguese, Chinese (Simplified), Korean |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Real Exam Qty: | 100 |
| Exam Format: | Multiple-choice |
| Exam Price: | USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student) |
| Passing Score: | 600 (scaled score, range 250-750) |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window |
| Sample Questions: | IIA IIA-CIA-Part2 Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery |
| Pre Condition: | Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2. |
| Official Syllabus URL: | https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf |
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Passing the IIA-CIA-Part2 Exam is an important milestone for internal auditors who are looking to advance their careers. It demonstrates their knowledge and expertise in the field of internal auditing and enhances their credibility with employers and clients. Internal Audit Engagement certification also provides a pathway to higher-paying positions, such as senior internal auditor or internal audit manager.
The Practice of Internal Auditing exam, IIA-CIA-Part2, is the second part of the three-part CIA certification program. IIA-CIA-Part2 Exam covers topics such as internal audit governance, risk management, fraud risks, and controls, and the internal audit process. IIA-CIA-Part2 exam is designed to assess the candidate's ability to apply the principles of internal auditing to real-world scenarios.
NEW QUESTION # 110
During the review of an organization's retail fraud deterrence program, an employee mentions that an expensive fraud surveillance information system is rarely used. The internal auditor concludes that additional staff are required to properly utilize the system to its full potential. According to IIA guidance, which criteria for evidence is most lacking to reach this conclusion?
Answer: A
Explanation:
In internal auditing, evidence must meet certain criteria to support conclusions and recommendations. According to IIA guidance, evidence should be sufficient, reliable, relevant, and useful. In this scenario, the internal auditor concludes that additional staff are needed to fully utilize a fraud surveillance system based on an employee's statement. However, the conclusion may lack sufficient evidence to support it.
Detailed Explanation:
IIA Standard 2310 - Identifying Information:
This standard requires that internal auditors identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. "Sufficiency" refers to the quantity of evidence necessary to convince an informed person of the validity of the auditor's findings and recommendations.
Sufficiency of Evidence:
The auditor's conclusion about the need for additional staff is based on a single employee's remark, which is not sufficient evidence. The auditor would need to gather more evidence, such as analyzing workload data, reviewing system logs, or assessing staff capacity, to support the conclusion fully.
IIA Practice Advisory 2310-1:
This advisory emphasizes the need for auditors to obtain enough factual evidence to support their findings. Relying solely on anecdotal evidence from one employee does not meet the standard for sufficiency.
Why Not Other Options?
Option B (Reliability): Reliability refers to the accuracy and credibility of the evidence. The employee's statement might be credible but still insufficient in quantity.
Option C (Relevancy): The employee's comment is relevant to the issue, but relevancy alone does not make the evidence sufficient.
Option D (Usefulness): The information could be useful, but it lacks the sufficiency needed to justify the auditor's conclusion.
NEW QUESTION # 111
Which of the following best describes how an internal auditor would use a flowchart during engagement planning?
Answer: C
Explanation:
During engagement planning, an internal auditor uses a flowchart to evaluate the design of controls. A flowchart visually represents the processes and controls within the organization, helping the auditor identify control points, weaknesses, and potential risks. This understanding is critical for planning the audit, as it allows the auditor to design tests that effectively assess whether the controls are properly designed and implemented to mitigate risks.
:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2210 - Engagement Objectives.
NEW QUESTION # 112
According to the IIA guidance, which of the following foes the engagement work test in a review in a review of an organization al process?
Answer: B
NEW QUESTION # 113
Which of the following is least likely to vary when conducting audit engagements in different regions of an international organization?
Answer: A
Explanation:
Section: Volume C
NEW QUESTION # 114
An internal auditor is conducting an assessment of the organization's fraud controls. Which of the following would not be considered a preventive control?
1. Daily report that identifies unsuccessful system log-in attempts.
2. Weekly management communication with tips on identifying possible fraud.
3. E-mail alert sent to management for checks issued over $100,000.00.
4. New hire training to explain fraud and employee misconduct.
Answer: D
NEW QUESTION # 115
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