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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Practice of Internal Auditing / Internal Audit Engagement |
| Exam Number: | IIA-CIA-Part2 |
| Passing Score: | 600 out of 800 |
| Related Certifications: | CIA Part 1 - Internal Audit Fundamentals CIA Part 3 - Internal Audit Function |
| Exam Format: | Computer-based exam, Multiple-choice questions |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | 3 years from program approval |
| Real Exam Qty: | 100 |
| Exam Price: | $280 USD (Member), $415 USD (Non-Member), $215 USD (Student) |
| Available Languages: | Korean, Spanish, Simplified Chinese, Portuguese, English, Turkish, Traditional Chinese, Japanese, French, Arabic, Thai, Polish, German, Russian |
| Recommended Training: | IIA Official Exam Prep |
| Exam Registration: | IIA CCMS Registration System |
| Sample Questions: | IIA IIA-CIA-Part2 Sample Questions |
| Exam Way: | Online remote proctored or onsite at Pearson VUE test centers |
| Pre Condition: | Bachelor's degree or higher; or 5 years internal audit experience; must complete CIA Part 1 first (recommended) |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-2 |
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To be eligible for the IIA-CIA-Part2 exam, candidates must have a minimum of two years of experience in internal auditing or a related field. Additionally, candidates must have completed the IIA-CIA-Part1 exam, which covers the foundations of internal auditing. The IIA-CIA-Part2 exam is a computer-based test that consists of 100 multiple-choice questions, and candidates are given three hours to complete the exam.
IIA-CIA-Part2 exam is designed for internal auditors who have a minimum of 24 months of experience in internal auditing or a related field. It is also recommended that candidates have completed the IIA-CIA-Part1 exam before taking the IIA-CIA-Part2 Exam. IIA-CIA-Part2 exam consists of 100 multiple-choice questions and is administered in a computer-based format. Candidates have 2.5 hours to complete the exam.
NEW QUESTION # 185
An internal auditor discovered a control weakness that needs to be communicated to management. Which of the following is the best method for first communicating the weakness?
Answer: D
Explanation:
Step-by-Step Detailed Explanation:
A . Draft report:
Delays action on the weakness, which could be addressed sooner.
B . Preliminary observation document:
While helpful, this is not as immediate as verbal communication.
C . Final report:
Waiting until the final report would unnecessarily delay corrective action.
D . Verbal communication during the engagement, followed by the final report issuance:
Correct. Verbal communication allows immediate management action, with documentation to follow.
CIA Exam Syllabus Reference:
Domain V: Performing Internal Audit Services - Effective Communication of Findings.
NEW QUESTION # 186
Which of the following procedures would provide the best evidence of the effectiveness of a credit-granting function?
Answer: A
NEW QUESTION # 187
An airline contracted with an external service provider to perform maintenance on all aircraft ground support equipment. Management then asked the internal audit activity (IAA) to evaluate the controls in place that would permit appropriate oversight of the service provider in maintaining required maintenance standards.
According to the International Professional Practices Framework, which of the following would be the most appropriate course of action for the IAA to undertake to establish the engagement objectives?
Answer: B
NEW QUESTION # 188
Recommendations should be included in the audit report in order to:
Answer: B
NEW QUESTION # 189
Which of the following should be the focus of the effect section of the preliminary observations document?
Answer: C
Explanation:
The focus of the effect section of the preliminary observations document should be on residual risk. Residual risk is the remaining risk after management has taken action to mitigate the inherent risk with controls and other risk responses. Documenting the effect in terms of residual risk helps in understanding the potential impact of the observed issues on the organization if not addressed.
IIA Standards: 2310 - Identifying Information
IIA Practice Guide: Communicating the Results of an Audit
NEW QUESTION # 190
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