IIA-CIA-Part2 Accurate Study Material - Exam IIA-CIA-Part2 Questions Pdf

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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:	IIA
Exam Name:	Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing
Exam Number:	IIA-CIA-Part2
Passing Score:	600 (scaled score, range 250-750)
Exam Format:	Multiple-choice
Real Exam Qty:	100
Available Languages:	Chinese (Simplified), French, Russian, Portuguese, Spanish, German, Japanese, English, Korean, Turkish
Exam Price:	USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student)
Related Certifications:	Certified Internal Auditor (CIA)
Exam Duration:	120 minutes
Certificate Validity Period:	CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window
Sample Questions:	IIA IIA-CIA-Part2 Sample Questions
Exam Way:	Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery
Pre Condition:	Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2.
Official Syllabus URL:	https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf

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In order to prepare for the IIA-CIA-Part2 Exam, candidates should review the exam content outline provided by the IIA and study relevant materials, such as the IIA's Practice Advisory series and other industry publications. Additionally, candidates may consider attending training courses or workshops offered by the IIA or other professional organizations.

IIA Internal Audit Engagement Sample Questions (Q155-Q160):

NEW QUESTION # 155
According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?

A. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and ensure that all communications with the board are formal audit reports or preset agendas.
B. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and encourage all IAA members to develop relationships with the organization's executives.
C. Assist executives with their administrative and governance responsibilities, and encourage all IAA members to develop relationships with the organization's executives.
D. Assist executives with their administrative and governance responsibilities, and ensure that all communications with the board are formal audit reports or preset agendas.

Answer: C

NEW QUESTION # 156
Which of the following should be described in the recognition element of a typical internal audit repot?

A. Positive aspects of the process or area under review
B. A brief synopsis of the process of area under review
C. Report issuance and the communication process of the engagement.
D. Outcomes and ratings of the process or area under review

Answer: B

Explanation:
The recognition element of a typical internal audit report should describe a brief synopsis of the process or area under review. This section provides context and background information about the scope and focus of the audit, helping readers understand the subject matter of the audit and its significance within the organization. It sets the stage for the detailed findings and recommendations that follow in the report.
:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2410 - Criteria for Communicating.

NEW QUESTION # 157
Which of the following is least likely to vary when conducting audit engagements in different regions of an international organization?

A. Work schedules and holidays of the individual regions.
B. Level of workpaper documentation needed to support audit observations.
C. Application of governmental regulations to business activities.
D. Availability of technology and technical support.

Answer: B

Explanation:
Section: Volume C
Explanation/Reference:

NEW QUESTION # 158
During an assurance engagement, an internal auditor discovered that a sales manager approved numerous sales contracts for values exceeding his authorization limit. The auditor reported the finding to the audit supervisor, noting that the sales manager had additional new contracts under negotiation.
According to IIA guidance, which of the following would be the most appropriate next step?

A. The audit supervisor should remind the sales manager of his authority limit for the contracts under negotiation.
B. The auditor should not reference the new contracts, because they are not yet signed and therefore cannot be included in the final report.
C. The audit supervisor should communicate the finding to the supervisor of the sales manager through an interim report.
D. The audit supervisor should include the new contracts in the finding for the final audit report.

Answer: C

NEW QUESTION # 159
An organization decides to create an internal audit function and hires a new chief audit executive (CAE). Which of the following should the CAE first consider when developing the internal audit process?

A. An appropriate training plan for audit staff.
B. Sufficient resources to adequately meet the needs of the annual audit plan.
C. Alignment of internal audit objectives with the organization's strategic plan.
D. Requirements of the external auditors to ensure an efficient coordination of audit effort.

Answer: C

NEW QUESTION # 160
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