Latest IIA-CIA-Part2 Exam Format - IIA-CIA-Part2 Practice Exam Online

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Information Gathering, Analysis and Evaluation	40%	- Assess compliance with policies, standards, and requirements - Evaluate controls, risks, and process effectiveness - Gather and verify relevant information and evidence - Use technology and audit tools effectively - Apply analytical procedures and data analysis techniques
Topic 2: Engagement Planning	50%	- Develop engagement work program - Determine engagement objectives and scope - Establish engagement criteria and resource requirements - Identify and assess risks relevant to the engagement - Consider fraud risks and applicable laws/regulations
Topic 3: Engagement Supervision and Communication	10%	- Develop and communicate engagement observations and conclusions - Coordinate with stakeholders and resolve issues - Formulate recommendations and action plans - Monitor and follow up on engagement outcomes - Supervise engagement activities and review workpapers

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IIA Internal Audit Engagement Sample Questions (Q96-Q101):

NEW QUESTION # 96
Which of the following actions best describes an internal auditor's use of test data to determine whether an organization's new accounts payable system avoids processing questionable invoices for payment?

A. Adding invoices to the computer program to assess the reliability and effectiveness of the review process and whether controls work.
B. Using an automated system that assists internal auditors with automating the risk analysis of the computer program for invoicing
C. Creating an automated tool that monitors the computer program on a daily basis for potential issues that need corrective actions.
D. Embedding tools in the computer program to analyze the review processes of invoices for potential issues that may hamper payments

Answer: A

NEW QUESTION # 97
An internal auditor observes a double payment transaction on a supplier invoice during an accounts payable engagement. Which of the following steps would be the most effective in helping the auditor determine whether fraud exists?

A. Switch the existing assurance engagement into a fraud investigation engagement
B. Review the poor year's transaction volume and amounts paid compared to the poor year's budget
C. Extend the audit scope and perform additional testing of controls on other related areas
D. Perform data analytics on the supplier's information, invoiced amounts, and payments performed

Answer: D

Explanation:
The most effective step in helping the auditor determine whether fraud exists after observing a double payment transaction on a supplier invoice is to perform data analytics on the supplier's information, invoiced amounts, and payments performed. Data analytics allows the auditor to systematically analyze large volumes of transactions to identify patterns, anomalies, and potential fraudulent activities. This approach is more comprehensive and effective in uncovering fraud than simply extending the audit scope or switching to a fraud investigation engagement without a thorough initial analysis.
Reference:
IIA Standards: 1220.A1 - Due Professional Care
IIA Practice Guide: Auditing for Fraud

NEW QUESTION # 98
A chief audit executive agrees to conduct an engagement that will focus on customers' perceptions of the quality of the organization's products and services. Which of the following issues should be addressed first?

A. Customer complaints.
B. Quality control.
C. Cost-effectiveness.
D. Supplier deliveries.

Answer: A

NEW QUESTION # 99
Which of the following statements about internal audit's follow-up process is true?

A. Internal auditors have responsibility for determining if management and the board have implemented the recommended action or otherwise accepted the risk.
B. The actions of external auditors and other external assurance providers is not encompassed by internal audit's follow-up process.
C. The nature, timing, and extent of follow-up for assurance engagements is standardized to ensure quality performance.
D. The follow-up process must be complete and documented in the working papers in order to conclude the engagement.

Answer: A

NEW QUESTION # 100
An organization has recently incurred significant cost overruns on one of its construction projects. Management suspects that these overruns were caused by the contractor improperly charging for costs related to contract change orders. Which of the following procedures are appropriate for testing this suspicion?
1. Determine if the contractor has received proper approval of change orders from management.
2. Determine if the contractor has billed for original contract work cancelled by the change orders.
3. Determine if the contractor has charged change orders with costs already billed to the original contract.
4. Determine if the contractor has been paid for change orders that have not yet been completed.

A. 1 and 3 only
B. 1 and 2 only
C. 2 and 3 only
D. 3 and 4 only

Answer: C

NEW QUESTION # 101
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