IIA-CIA-Part2학습자료최신시험공부자료

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IIA-CIA-Part2 시험은 내부 감사 실무에 대한 지식과 전문 기술을 시험하는 엄격하고 포괄적인 시험입니다. 이 시험에 합격하는 것은 내부 감사인으로서 전문적인 능력을 증명하고 진로를 전진시키기를 원하는 사람에게 중요한 단계입니다.

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IIA-CIA-Part2최신 덤프데모 다운 - IIA-CIA-Part2인증시험 인기덤프

IIA IIA-CIA-Part2인증덤프는 최근 출제된 실제시험문제를 바탕으로 만들어진 공부자료입니다. IIA IIA-CIA-Part2 시험문제가 변경되면 제일 빠른 시일내에 덤프를 업데이트하여 최신버전 덤프자료를IIA IIA-CIA-Part2덤프를 구매한 분들께 보내드립니다. 시험탈락시 덤프비용 전액환불을 약속해드리기에 안심하시고 구매하셔도 됩니다.

IIA IIA-CIA-Part2 시험요강:

주제	소개
주제 1	Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors Plan the engagement to assure identification of key risks and controls Proficient
주제 2	Identify sources of potential engagements Describe policies and procedures for the planning, organizing, directing
주제 3	Interpret administrative activities Use computerized audit tools and techniques Recognize that the chief audit executive communicates the annual audit plan to senior management
주제 4	Identify a risk management framework to assess risks and prioritize audit engagements based on the results of a risk assessment Communicating and Reporting to Senior Management and the Board

최신 Certified Internal IIA-CIA-Part2 무료샘플문제 (Q702-Q707):

질문 # 702
Given the scarcity of internal audit resources, a chief audit executive (CAE) decides not to schedule a follow-up of audit recommendations when developing engagement work schedules. Why does the CAE's decision violate the Standards?

A. When resources are scarce, the follow-up can be incorporated into the next engagement.
B. Lack of resources is not a sufficient reason to forgo a follow-up.
C. It is not the CAE's responsibility to establish a process for a follow-up.
D. Follow-up actions should take priority over new engagements in scheduling.

정답：B

질문 # 703
An audit of an organization's fulfillment department discovered that problems in the order processing system led to a significant number of orders being fulfilled multiple times. During the exit conference, the head of the department informed the auditors that the processing system would be enhanced within six months to correct the problems. Which course of action should the chief audit executive follow?

A. Adjust the scope of the next scheduled audit to determine that the problems have been resolved.
B. Meet with the audit committee to determine the appropriate follow-up action.
C. Monitor the status of corrective action and schedule a follow-up engagement when appropriate.
D. Assess the status of corrective action in a follow-up engagement in six months.

정답：C

질문 # 704
Productivity statistics are provided quarterly to a company's board of directors. An auditor checked the ratios and other statistics in the four most recent reports. The auditor used scratch paper and copies of the board reports to verify the accuracy of computations and compared the data used in the computations with supporting documents. The auditor wrote a note describing this work for the workpapers and then discarded the scratch paper and report copies. The auditor's note stated:
"The ratios and other statistics in the quarterly board reports were checked for the last four quarters, and appropriate supporting documents were examined. All amounts appear to be appropriate."
In this situation:

A. The auditor should have considered whether the information in the board report was compiled efficiently.
B. Four quarters is not a large enough sample on which to base a conclusion.
C. The auditor's workpapers are not sufficient to facilitate an efficient review of the auditor's work.
D. The auditor should have included the scratch paper in the workpapers.

정답：C

질문 # 705
Which of the following conditions are necessary for successful change management?
1. Decisions and necessary actions are taken promptly.
2. The traditions of the organization are respected.
3. Changes result in improvement or reform.
4. Internal and external communications are controlled.

A. 1 and 3
B. 1 and 2
C. 2 and 4
D. 2 and 3

정답：A

설명：
Section: Volume E

질문 # 706
A chief audit executive (CAE) is evaluating four potential audit engagements based on the following factors: the engagement's ability to reduce risk to the organization, the engagement's ability to save the organization money, and the extent of change in the area since the last engagement. The CAE has scored the engagements for each factor from low to high, assigned points, and calculated an overall ranking. The results are shown below with the points in parentheses:
Risk Reduction Cost Savings Changes
High (3) Medium (2) Low (1)
High (3) Low (1) High (3)
Low (1) High (3) Medium (2)
Medium (2) Medium (2) High (3)
If the organization has asked the CAE to consider the cost savings factor to be twice as
important as any other factor, which engagements should the CAE pursue?

A. 1 and 2 only.
B. 2 and 4 only.
C. 1 and 3 only.
D. 3 and 4 only.

정답：D

질문 # 707
......

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