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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Passing Score: | 600 (scaled score out of 750) |
| Exam Format: | Computer-based exam, Multiple-choice questions |
| Exam Duration: | 120 minutes |
| Real Exam Qty: | 100 multiple-choice questions |
| Available Languages: | English |
| Certificate Validity Period: | Must complete all CIA exam parts within the program eligibility window (typically 3 years) |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Recommended Training: | Gleim CIA Review Course Wiley CIA Exam Review IIA Official CIA Learning System |
| 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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The IIA CIA Certification Benefits
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As a certified internal auditor, you will have increased credibility with senior management and other stakeholders because you are certified by the world's largest professional association dedicated to advancing the practice of internal auditing.
With The IIA's rigorous standards for professional competence, earning the CIA demonstrates to employers and clients alike that you possess the knowledge and skill set necessary to perform effectively in your position as an internal auditor.
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NEW QUESTION # 43
Which of the following is the best option for the chief audit executive to consider for effective coordination of assurance coverage?
Answer: D
Explanation:
For effective coordination of assurance coverage, the chief audit executive (CAE) should consider creating an assurance map. An assurance map provides a visual representation of the assurance activities across the organization, showing who is providing assurance, the areas covered, and the level of assurance provided. This helps to identify gaps and overlaps in assurance coverage, enabling better coordination and optimization of resources. This approach is recommended by best practices in internal auditing as it aligns assurance activities with organizational risk and ensures comprehensive coverage.
Reference:
The Institute of Internal Auditors (IIA) Practice Guide: Coordinating Risk Management and Assurance.
IIA Standard 2050 - Coordination and Reliance
NEW QUESTION # 44
Which of the following is the best option for the chief audit executive to consider for effective coordination of assurance coverage?
Answer: D
Explanation:
For effective coordination of assurance coverage, the chief audit executive (CAE) should consider creating an assurance map. An assurance map provides a visual representation of the assurance activities across the organization, showing who is providing assurance, the areas covered, and the level of assurance provided.
This helps to identify gaps and overlaps in assurance coverage, enabling better coordination and optimization of resources. This approach is recommended by best practices in internal auditing as it aligns assurance activities with organizational risk and ensures comprehensive coverage.
The Institute of Internal Auditors (IIA) Practice Guide: Coordinating Risk Management and Assurance.
IIA Standard 2050 - Coordination and Reliance
NEW QUESTION # 45
Persuasive evidence indicates that a member of senior management has been involved in insider trading that would be considered fraudulent. However, the evidence was encountered during an operational audit and is not considered relevant to the audit. Which of the following is the most appropriate action for the chief audit executive to take?
Answer: A
Explanation:
Section: Volume C
Explanation/Reference:
NEW QUESTION # 46
Which of the following actives is an internal auditor most likely to perform when establishing the objectives of an assurance engagement?
Answer: D
Explanation:
When establishing the objectives of an assurance engagement, it is crucial for internal auditors to align the engagement objectives with the concerns and priorities of operational management. By meeting with operational management, the internal auditor can gain insights into any specific areas of concern, operational challenges, and potential risks. This collaborative approach ensures that the engagement objectives are relevant and focused on areas that provide the most value to the organization, facilitating a more effective and targeted audit process.
:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2201 - Planning Considerations
NEW QUESTION # 47
Which of the following statements is not true about the oversight and review of working papers by the chief audit executive (CAE)?
Answer: C
NEW QUESTION # 48
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