IIA-CIA-Part2 Exam Registration - IIA-CIA-Part2 Certification Test Answers

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IIA-CIA-Part2 certification exam consists of 100 multiple-choice questions that must be completed within a time limit of two hours and forty-five minutes. IIA-CIA-Part2 exam covers a wide range of topics related to internal auditing, including internal control and risk management, governance and business ethics, communication, and audit tools and techniques. IIA-CIA-Part2 Exam is conducted in English and is available in both online and paper-based formats.

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IIA-CIA-Part2 certification exam is designed to test the knowledge and skills of individuals who are involved in internal auditing. IIA-CIA-Part2 Exam covers a wide range of topics, including risk management, internal control, governance, and compliance. It is intended to assess the candidate's ability to perform effectively in a variety of internal auditing situations.

IIA Internal Audit Engagement Sample Questions (Q786-Q791):

NEW QUESTION # 786
Which of the following statements describes an engagement planning best practice?

A. Engagement planning activities include setting engagement objectives that align with audit client's business objectives.
B. If the engagement subject matter is not unique, it is not necessary to outline specific testing procedures during the planning phase.
C. It is best to determine planning activities on a case-by-case basis because they can vary widely from engagement to engagement.
D. The engagement plan includes the expected distribution of the audit results, which should be kept confidential until the audit report is final.

Answer: A

Explanation:
Section: Volume E

NEW QUESTION # 787
Which of the following would be the most effective method to prevent installation of new equipment that does not meet environmental permit requirements, or to prevent modification of current processes in such a way that they no longer meet permit requirements?

A. Require that the staff of the environmental compliance department attend monthly safety meetings in different parts of the facility so that they can hear directly from the workers about any changes.
B. Rely on annual inspections by various regulatory agencies to identify equipment or processes that require a permit.
C. Require that the environmental compliance department perform regular inspections of the manufacturing facility to identify new equipment or process modifications in progress.
D. Include the environmental compliance department in the review of proposed process changes and equipment purchases affecting permit requirements.

Answer: D

Explanation:
Section: Volume B

NEW QUESTION # 788
An audit of a company's accounts payable found that the individuals responsible for maintaining the vendor master file could also enter vendor invoices into the accounts payable system. During the exit conference, management agreed to correct this problem. When performing a follow-up engagement of accounts payable, the auditor should expect to find that management has:

A. Modified the accounts payable system to prevent individuals who maintain the vendor master file from entering invoices.
B. Transferred the individuals who maintained the vendor master file to another department to ensure that responsibilities are appropriately segregated.
C. Compared the vendor and employee master files to determine if any unauthorized vendors have been added to the vendor master file.
D. Changed the access control system to prevent employees from both entering invoices and approving payments.

Answer: A

Explanation:
Section: Volume B

NEW QUESTION # 789
A chief audit executive (CAE) reviews the supervision of an internal audit engagement Which of the following would most likely assure the CAE that the engagement had adequate supervision?

A. The supervisor meets periodically with management in the reviewed area to get feedback during the engagement.
B. The supervisor reviews weekly progress reports from the audit team members
C. The engagement supervisor has an open door pokey for audit team members to discuss concerns
D. The supervisor reviews and initials internal audit workpapers for the engagement

Answer: D

Explanation:
Reviewing and initialing internal audit workpapers ensures that the engagement has adequate supervision.
This practice demonstrates that the supervisor has reviewed the work performed by the audit team, verified the accuracy and completeness of the documentation, and provided necessary guidance. It is a critical step in the quality assurance process, ensuring that the audit findings and conclusions are supported by sufficient and appropriate evidence.References:
* Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2340 - Engagement Supervision.

NEW QUESTION # 790
In evaluating the validity of different types of audit evidence, which of the following conclusions is not correct?

A. Internally created documentary evidence is considered less valid than externally created documentary evidence.
B. The validity of documentary evidence is independent of the effectiveness of the control system in which it was created.
C. The validity of confirmations varies directly with the independence of the party receiving the confirmation.
D. Recomputation, though highly valid, is limited in usefulness due to its limited scope.

Answer: B

Explanation:
Section: Volume C

NEW QUESTION # 791
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