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IIA IIA-CIA-Part2 Exam Syllabus Topics:

SectionObjectives
Communicating Results and Monitoring- Audit report preparation and communication
- Issue tracking and follow-up procedures
Managing the Internal Audit Function- Audit plan development and resource management
- Internal audit role in governance, risk, and control
- Quality assurance and improvement program (QAIP)
Engagement Execution- Audit evidence collection and evaluation
- Control testing and documentation
- Sampling methods and data analysis
Engagement Planning- Engagement objectives and scope definition
- Audit program design
- Risk assessment for audit engagements

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IIA Internal Audit Engagement 認定 IIA-CIA-Part2 試験問題 (Q487-Q492):

質問 # 487
An internal auditor is performing an engagement to determine whether quality control checks of electronic gaming systems are performed consistently among a technology company's factories. Which of the following tests would support the audit engagement objectives?

正解：D

解説：
Comprehensive and Detailed Explanation From Exact Extract:
The engagement objective is to assess consistency of quality control practices across multiple factories.
The best test is direct, real-time observation (B) of how employees actually perform checks, as this provides reliable, first-hand evidence of whether procedures are followed consistently.
* Option A (policies) and D (flowcharts) only show how processes should work.
* Option C (interviews) gives management's perspective but not actual practice.Thus, Option B provides the most valid evidence.


質問 # 488
An organization owns vehicles that are kept off-site by employees to pick up and deliver orders. An internal auditor selects a specific vehicle from the fixed asset register for testing. Which of the following would best provide sufficient, indirect evidence for the auditor to confirm the existence of the vehicle?

正解：A

解説：
To confirm the existence of a specific vehicle selected from the fixed asset register, the best indirect evidence would be to compare the registered details of the vehicle with a date-stamped photograph. This method provides a verifiable form of evidence that the vehicle exists and matches the details recorded in the asset register. It ensures that the vehicle is still in possession of the organization and can be indirectly verified without the need for physical presence at an off-site location.
References:
* IIA Practice Guide: "Auditing Fixed Assets"
* COSO Internal Control - Integrated Framework


質問 # 489
Which of the following best demonstrates internal auditors performing their work with proficiency?

正解：B

解説：
Proficiency in internal auditing is not only about technical skills but also involves continuous education and staying updated with the latest practices and standards in the field.
Option D reflects the commitment to ongoing professional development, ensuring that internal auditors maintain and enhance their proficiency over time.
The Institute of Internal Auditors (IIA) emphasizes the importance of continuing professional development as a means to ensure auditors remain competent in their roles


質問 # 490
Which of the following engagements is likely to be most appropriate for an organization that is planning an acquisition?

正解：C

解説：
Due diligence engagements are crucial when planning an acquisition, as they evaluate the financial, operational, and legal aspects of the target entity. This ensures informed decision-making and minimizes acquisition risks. Performance engagements (Option A) focus on efficiency and effectiveness of operations, while system security engagements (Option B) and compliance engagements (Option D) do not address the comprehensive assessment required for acquisitions. The CIA syllabus emphasizes due diligence as a specialized type of consulting engagement (Part 2: Section II).


質問 # 491
A payroll clerk enters payroll transactions into the general ledger. The staff accountant reconciles the payroll ledgers. The payroll manager issues the manual payroll checks. The checks are maintained in a locked cabinet. The chief financial officer secures the keys to the cabinet. The payroll clerk distributes the manual checks.
The payroll manager reconciles the bank statements monthly. Which of the following audit steps best addresses the risk of fraud in the payroll process?

正解：D

解説：
Section: Volume D


質問 # 492
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