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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Practice of Internal Auditing
Exam Number:	IIA-CIA-Part2
Real Exam Qty:	100 multiple-choice questions
Passing Score:	600 (scaled score out of 750)
Available Languages:	English
Exam Duration:	120 minutes
Related Certifications:	Certified Internal Auditor (CIA)
Exam Format:	Computer-based exam, Multiple-choice questions
Certificate Validity Period:	Must complete all CIA exam parts within the program eligibility window (typically 3 years)
Recommended Training:	Wiley CIA Exam Review IIA Official CIA Learning System Gleim CIA Review Course
Exam Registration:	Pearson VUE CIA Exam Scheduling CIA Certification Registration (IIA)
Sample Questions:	IIA IIA-CIA-Part2 Sample Questions
Exam Way:	Computer-based exam administered at Pearson VUE test centers or online proctoring (where available)
Pre Condition:	No formal prerequisite, but candidates are recommended to have a basic understanding of internal auditing concepts; CIA certification requires passing all three exam parts and meeting education/experience requirements.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/

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IIA-CIA-Part2 Exam consists of 100 multiple-choice questions that must be completed within two hours and 15 minutes. IIA-CIA-Part2 exam is computer-based and can be taken at a testing center or through remote proctoring. The passing score for IIA-CIA-Part2 exam is 600 out of a possible 800 points. Candidates who pass the IIA-CIA-Part2 Exam will have demonstrated their understanding of the essential principles and practices of internal auditing and will be well-positioned to take on roles of increasing responsibility within their organizations.

IIA-CIA-Part2 exam is a part of the Certified Internal Auditor (CIA) program and is aimed at individuals who have completed the IIA-CIA-Part1 exam. IIA-CIA-Part2 Exam consists of 100 multiple-choice questions and is conducted in a computer-based format. IIA-CIA-Part2 exam is divided into four sections, namely Managing the Internal Audit Activity, Planning the Engagement, Performing the Engagement, and Communicating Engagement Results.

IIA Internal Audit Engagement Sample Questions (Q429-Q434):

NEW QUESTION # 429
Which of the following information is most appropriate for the chief audit executive to share when coordinating audit plans with other internal and external assurance providers?

A. No information should be shared with internal and external provider as it could introduce bias into the engagement results.
B. The area and timing of the audit engagement to ensure confidentially and avoid conflict of interest.
C. All plan information, including risk assessments, planned tests and past results to maximize the opportunity for coordination with internal and external providers.
D. Objectives scope and timing at a high level to support coordination while adhering to confidentiality requirements

Answer: D

Explanation:
Coordinating audit plans with other internal and external assurance providers is critical to ensure coverage and avoid duplication of efforts. According to IIA Practice Advisory 2050-1, sharing high-level information such as objectives, scope, and timing supports effective coordination and minimizes the risk of conflicts of interest, while still maintaining confidentiality. Detailed sharing of risk assessments, planned tests, and past results might breach confidentiality and independence standards.
:
The Institute of Internal Auditors (IIA) - Practice Advisory 2050-1: Coordination of Internal and External Audit Activities

NEW QUESTION # 430
Which of the following is the primary reason an internal auditor would issue an interim report during an engagement?

A. To verify that the corrective actions required by senior management are completed as agreed.
B. To provide a status update on a short engagement to management of the area under review and to the audit supervisor.
C. To confirm agreement with preliminary observations and conclusions identified during the engagement.
D. To provide those responsible for the area under review with the opportunity to act on certain observations immediately.

Answer: D

Explanation:
A). To provide a status update on a short engagement to management of the area under review and to the audit supervisor:While useful, this is not the primary purpose of issuing interim reports.
B). To confirm agreement with preliminary observations and conclusions identified during the engagement:
Interim reports are not primarily for reaching agreement but for prompt communication of actionable items.
C). To provide those responsible for the area under review with the opportunity to act on certain observations immediately:Correct. Interim reports are issued when there are observations that require immediate action or management's attention before the final report is issued.
D). To verify that the corrective actions required by senior management are completed as agreed:Verifying corrective actions occurs after final recommendations are implemented, not through interim reporting.
CIA Exam Syllabus Reference:
Domain V: Performing Internal Audit Services - Reporting and Communication.

NEW QUESTION # 431
Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?

A. Ensure that follow-up activities are performed at least weekly.
B. Ensure that follow-up activities are performed by the most senior auditor on staff
C. Delegate follow-up activities to qualified administrative staff within the business unit
D. Create a tracking system for follow up

Answer: D

Explanation:
The most appropriate approach for internal audit activity to follow up on management action plans is to create a tracking system. This ensures that follow-up activities are systematically monitored and documented. Such a system can track the status of action plans, provide reminders for due dates, and record progress updates, thus ensuring that management's corrective actions are implemented and effective. Regular monitoring and tracking are essential to verify that issues identified in audits are addressed in a timely manner.
Reference:
Institute of Internal Auditors (IIA) Standards: Implementation Standards 2500 - Monitoring Progress COSO Framework: Monitoring Activities Component

NEW QUESTION # 432
A chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?

A. Assert whether the described and reported control processes and systems exist.
B. Assess whether senior management adequately supports and promotes the internal control culture described in the report.
C. Evaluate the completeness of the report and management's responses to identified deficiencies.
D. Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.

Answer: C

NEW QUESTION # 433
Which of the following would help the internal audit activity assess compliance with the organization's standard operating procedures for bank deposits during a preliminary survey?

A. Issue an internal control questionnaire to the director of bank operations.
B. Issue an internal control questionnaire to select branch managers.
C. Issue an internal control questionnaire to select branch customers.
D. Issue an internal control questionnaire to the president of the organization.

Answer: B

Explanation:
The most appropriate action to assess compliance with the organization's standard operating procedures for bank deposits during a preliminary survey is to issue an internal control questionnaire to select branch managers. Branch managers are directly responsible for the day-to-day operations at their branches, including adherence to standard operating procedures for bank deposits. They are in the best position to provide accurate and relevant information about the controls in place and their effectiveness.
IIA References:
* IIA Standard 2210: Engagement Objectives and IIA Standard 2201: Planning Considerations emphasize the importance of gathering relevant information from knowledgeable sources during the planning phase of an engagement. Issuing ICQs to individuals who oversee the processes under review, such as branch managers, helps in identifying potential risks and areas of non-compliance.

NEW QUESTION # 434
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