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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Exam Format: | Multiple-choice questions, Computer-based exam |
| Real Exam Qty: | 100 multiple-choice questions |
| Passing Score: | 600 (scaled score out of 750) |
| Exam Duration: | 120 minutes |
| Available Languages: | English |
| Certificate Validity Period: | Must complete all CIA exam parts within the program eligibility window (typically 3 years) |
| Recommended Training: | IIA Official CIA Learning System Wiley CIA Exam Review 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 is designed to test the candidate's understanding of the fundamental concepts, principles, and practices of internal auditing. IIA-CIA-Part2 exam consists of 100 multiple-choice questions that must be completed within 2.5 hours. IIA-CIA-Part2 exam is computer-based and is administered at Prometric testing centers worldwide. Candidates who pass the exam will receive the IIA-CIA-Part2 Certification, which demonstrates their knowledge and expertise in the field of internal auditing. Internal Audit Engagement certification is highly valued by employers and is recognized globally, making it a valuable asset for internal auditors who are looking to advance their careers.
NEW QUESTION # 346
According to IIA guidance, which of the following statements is true regarding due professional care?
Answer: C
Explanation:
Due professional care is a critical concept in internal auditing, ensuring that auditors conduct their work with the necessary diligence and competence.
* Definition and Standards: According to the IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1220 - Due Professional Care, internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.
Reference: Standard 1220 emphasizes that internal auditors must consider the extent of work needed to achieve the engagement's objectives and the cost of assurance in relation to potential benefits.
Expectation of Competence: The standard requires auditors to use their professional judgment and to exercise the level of skill and care that a reasonably prudent internal auditor would use in similar circumstances.
Practical Example: This includes evaluating the nature and complexity of the engagement, the adequacy and effectiveness of risk management, and control processes relevant to the engagement.
Comprehensive, Not Excessive: While due professional care involves being thorough, it does not mandate exhaustive procedures such as those implied in options A and C.
Clarification: Option A overstates the requirement by implying that all significant risks must be identified, which is not always feasible.
Clarification: Option C misinterprets due professional care by suggesting that extensive examinations and verifications to ensure fraud does not exist are always necessary, which is beyond the typical scope of many audits.
Cost vs. Benefit in Consulting: Option D refers to consulting engagements and the consideration of benefits over cost, which is a part of due professional care but does not capture the comprehensive expectation of care and skill.
Clarification: Due professional care in consulting engagements is about balancing benefits and costs but also involves ensuring quality and thoroughness appropriate to the engagement's objectives.
Conclusion: The correct answer is B, as it accurately reflects the IIA's guidance that internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor.
NEW QUESTION # 347
Which type of assurance engagement is conducted to determine whether a process or area is performing as intended, accomplishing its objectives, and doing so in an efficient and economical way?
Answer: B
Explanation:
An operational audit is conducted to evaluate whether an organization's processes or areas are performing as intended, accomplishing their objectives, and doing so in an efficient and economical way. This type of audit focuses on the effectiveness, efficiency, and economy of operations.
Detailed Explanation:
IIA Definition of Operational Auditing:
Operational auditing involves reviewing and assessing the effectiveness and efficiency of operations. The goal is to ensure that the organization's operations are running as intended and achieving their objectives in a cost-effective manner.
IIA Standard 2100 - Nature of Work:
This standard emphasizes that internal audit activity should evaluate the effectiveness and efficiency of operations, aligning with the objectives of an operational audit.
Key Aspects of Operational Audits:
Effectiveness: Evaluates whether objectives are being met.
Efficiency: Assesses whether resources are being used optimally.
Economy: Ensures that costs are minimized without compromising quality or performance.
Why Not Other Options?
Option A (Compliance audit): Focuses on whether the organization adheres to laws, regulations, and policies, not on operational efficiency.
Option C (Financial audit): Involves verifying the accuracy of financial records, not the operational performance.
Option D (Provider audit): This term is not commonly used in IIA guidance and does not accurately describe the scenario.
NEW QUESTION # 348
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?
Answer: C
NEW QUESTION # 349
Which of the following should be included in a privacy audit engagement?
1. Assess the appropriateness of the information gathered.
2. Review the methods used to collect information.
3. Consider whether the information collected is in compliance with applicable laws.
4. Determine how the information is stored.
Answer: B
NEW QUESTION # 350
Which of the following is most appropriate for internal auditors to do during the internal audit recommendations monitoring process?
Answer: B
Explanation:
During the internal audit recommendations monitoring process, it is most appropriate for internal auditors to determine the frequency and approach to monitoring. This responsibility aligns with the need to ensure that corrective actions are effectively implemented and that the risks identified in the audit are appropriately mitigated over time.
IIA Reference:
IIA Standard 2500: Monitoring Progress mandates that the CAE must establish and maintain a system to monitor the disposition of results communicated to management. The frequency and approach should be based on the significance of the observations, the risks involved, and the status of corrective actions.
NEW QUESTION # 351
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