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IIA IIA-CIA-Part2 Exam Syllabus Topics:

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

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IIA Internal Audit Engagement Sample Questions (Q32-Q37):

NEW QUESTION # 32
A chief audit executive (CAE) is trying to balance the internal audit activity's needs for technical audit skills budget efficiency and staff development opportunities. Which of the following would best assist the CAE in achieving this balance1?

A. Strategic sourcing
B. Hierarchical organizational structure
C. Loan staff arrangement
D. Flat organizational structure

Answer: A

Explanation:
When an internal auditor receives a document displaying all the steps of a process and the path taken as transactions flow between each step, the auditor is most likely to use this document to perform an assessment of the adequacy of process controls. This flowchart or process map helps the auditor understand the process, identify key control points, and evaluate whether the existing controls are sufficient to mitigate risks within the process.
:
IIA Standards: 2201 - Planning the Engagement
IIA Practice Guide: Internal Auditing and Fraud

NEW QUESTION # 33
Which of the following is the best approach for obtaining feedback from engagement clients regarding the quality of internal audit work?

A. Ask questions during the exit interviews and send copies of the documented responses to the clients.
B. Distribute questionnaires to selected engagement clients shortly before preparing the internal audit annual activity report.
C. Call engagement clients after the exit interviews and send copies of the documented responses to the clients.
D. Provide questionnaires to engagement clients at the beginning of each engagement and request that the clients complete and return them after the engagements.

Answer: D

Explanation:
Section: Volume B

NEW QUESTION # 34
An internal auditor wants to determine whether employees are complying with the information security policy, which prohibits leaving sensitive information on employee desks overnight. The auditor checked a sample of 90 desks and found eight that contained sensitive information. How should this observation be reported, if the organization tolerates 4 percent noncompliance?

A. The incidents of noncompliance fall outside the acceptable tolerance limit and require immediate corrective action, as opposed to reporting.
B. The incidents of noncompliance exceed the tolerance level and should be included in the final engagement report.
C. The deviations are within the acceptable tolerance limit, so the matter only needs to be reported to the information security manager.
D. The matter does not need to be reported, because the noncompliant findings fall within the acceptable tolerance limit.

Answer: B

Explanation:
When an internal auditor finds that the incidents of noncompliance exceed the organization's acceptable tolerance level, this should be included in the final engagement report. In this case, the 8 out of 90 desks found with sensitive information represent an 8.9% noncompliance rate, which exceeds the organization's tolerance limit of 4%. Reporting this observation in the final engagement report ensures that management is informed and can take necessary corrective actions to address the noncompliance.
References:
* IIA Standards: 2410 - Criteria for Communicating
* IIA Practice Guide: Reporting and Monitoring

NEW QUESTION # 35
An internal auditor at a bank informed the branch manager of a malfunctioning lock on one of the vaults. The risk associated with this issue was deemed significant by the chief audit executive (CAE), and immediate remediation was recommended However during a follow-up engagement the branch manager told the CAE that the risk was actually not significant, hence no action was taken. What is the most appropriate next step for the CAE?

A. Document the branch manager's decision to accept the risk otherwise, no other speak: course of action is required.
B. Discuss the issue with the board which has ultimate responsibility to resolve the risk
C. Inform senior management that the branch manager deeded to cancel the committed action plan without any previous communication
D. Have another discussion with the branch manager attempt to change his view, and encourage him to movement the recommendations

Answer: B

Explanation:
If the branch manager decides not to act on a significant risk that was previously acknowledged, the CAE should escalate the issue to the board. The board has ultimate responsibility for risk management and needs to be informed about significant risks and the decisions made by management regarding these risks. This ensures transparency and allows the board to take appropriate action if necessary.
References:
* The Institute of Internal Auditors (IIA) Standards
* Risk Management Frameworks and Reporting

NEW QUESTION # 36
An internal auditor wants to examine the intensity of correlation between electricity price and wind speed. Which of the following analytical approaches would be most appropriate for this purpose?

A. A RACI chart
B. A SIPOC diagram
C. A scatter diagram
D. A Gantt chart

Answer: C

Explanation:
Comprehensive and Detailed Explanation From Exact Extract:
A scatter diagram plots two variables on a graph to examine whether there is a correlation or relationship.
Here, electricity price and wind speed can be plotted to test if changes in one relate to changes in the other.
* A Gantt chart (A) is for project scheduling.
* A RACI chart (C) clarifies roles and responsibilities.
* A SIPOC diagram (D) maps processes.
Therefore, the best analytical tool for correlation analysis is the scatter diagram.

NEW QUESTION # 37
......

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