IIA IIA-CIA-Part2資格取得 & IIA-CIA-Part2最新資料

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

SectionWeightObjectives
Engagement Supervision and Communication10%- Supervise engagement activities and review workpapers
- Formulate recommendations and action plans
- Develop and communicate engagement observations and conclusions
- Monitor and follow up on engagement outcomes
- Coordinate with stakeholders and resolve issues
Engagement Planning50%- Determine engagement objectives and scope
- Develop engagement work program
- Establish engagement criteria and resource requirements
- Consider fraud risks and applicable laws/regulations
- Identify and assess risks relevant to the engagement
Information Gathering, Analysis and Evaluation40%- Gather and verify relevant information and evidence
- Evaluate controls, risks, and process effectiveness
- Assess compliance with policies, standards, and requirements
- Apply analytical procedures and data analysis techniques
- Use technology and audit tools effectively

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IIA Internal Audit Engagement 認定 IIA-CIA-Part2 試験問題 (Q85-Q90):

質問 # 85
Which of the following represents a ratio that measures short-term debt-paying ability?

正解：D

解説：
Comprehensive and Detailed Explanation From Exact Extract:
The current ratio = Current Assets ÷ Current Liabilities. This is a key liquidity measure, showing an organization's ability to pay short-term obligations with short-term assets.
* Debt-to-equity (A) measures leverage.
* Profit margin (B) measures profitability.
* Times interest earned (D) measures ability to cover interest expense.Thus, the correct ratio for short- term debt-paying ability is the current ratio.


質問 # 86
An internal auditor is preparing an internal control questionnaire for the procurement department as part of a preliminary survey. Which of the following would provide the best source of information for questions?

正解：A

解説：
When preparing an internal control questionnaire for the procurement department, referencing relevant procurement laws or regulations ensures that the questions are aligned with the legal and regulatory requirements governing procurement activities. This approach helps to ensure that the questionnaire addresses all necessary compliance issues and identifies potential gaps in the organization's procurement processes that could lead to non-compliance.
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2201 - Planning Considerations


質問 # 87
Which of the following is one of the five basic tnanoal statement assertions when an internal auditor evaluates controls over financial reporting?

正解：B

解説：
One of the five basic financial statement assertions that an internal auditor evaluates when assessing controls over financial reporting is "existence or occurrence." This assertion verifies that assets, liabilities, and equity interests actually exist at a given date, and that recorded transactions have actually occurred during a given period. It ensures that the financial statements are not overstated through the inclusion of fictitious or erroneous items.
COSO Framework
PCAOB Auditing Standard No. 15: Audit Evidence


質問 # 88
A manager of one of a retailer's several retail outlets is stealing cash from cash sales, recording the sales as accounts receivable, and subsequently writing off the fictitious accounts receivable as bad debts. Which of the following comparisons would be most effective in signaling the possibility of such a fraud?

正解：B

解説：
Section: Volume B


質問 # 89
Which of the following risks assumes an absence of compensating controls in the area being reviewed?

正解：B


質問 # 90
......

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