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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Objectives
Topic 1: Engagement Planning	- Risk assessment for audit engagements - Engagement objectives and scope definition - Audit program design
Topic 2: Communicating Results and Monitoring	- Audit report preparation and communication - Issue tracking and follow-up procedures
Topic 3: Managing the Internal Audit Function	- Internal audit role in governance, risk, and control - Quality assurance and improvement program (QAIP) - Audit plan development and resource management
Topic 4: Engagement Execution	- Sampling methods and data analysis - Control testing and documentation - Audit evidence collection and evaluation

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IIA Internal Audit Engagement Sample Questions (Q229-Q234):

NEW QUESTION # 229
The chief audit executive (CAF) determined that the residual risk identified in an assurance engagement is acceptable. When should this be communicated to senior management?

A. Immediately, as residual risk should be communicated as soon as possible
B. When the CAE reports the audit outcome to senior management.
C. When the residual risk is identified before the engagement is complete.
D. When management of the area under review has resolved and mitigated the residual risk

Answer: B

Explanation:
The chief audit executive (CAE) has the responsibility to communicate audit results, including residual risks, to senior management. According to IIA Standard 2410 - Criteria for Communicating, the CAE should communicate the engagement's objectives, scope, conclusions, recommendations, and action plans. Residual risk, being a part of the audit outcome, should be reported at the same time as the audit results to ensure that senior management is fully informed of all aspects of the engagement. This allows senior management to understand the remaining risks after control measures have been applied.References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2410 - Criteria for Communicating

NEW QUESTION # 230
Which of the following is the primary reason a chief audit executive should network with an organization's executives?

A. To have a better understanding of the training needed to strengthen the audit team.
B. To assist executives in setting the organization's risk appetite.
C. To better understand and influence executives' planning.
D. To make executives aware of the benefits that the internal audit activity can provide.

Answer: D

Explanation:
* A. To better understand and influence executives' planning:Influencing planning is not a primary purpose of networking.
* B. To make executives aware of the benefits that the internal audit activity can provide:Correct.
Networking ensures executives understand how internal audit can add value.
* C. To assist executives in setting the organization's risk appetite:Risk appetite is primarily a management responsibility.
* D. To have a better understanding of the training needed for the audit team:Training needs can be assessed through other means.
CIA Exam Syllabus Reference:
Domain IV: Managing the Internal Audit Function - Stakeholder Engagement.

NEW QUESTION # 231
Which of the following is the best approach for obtaining feedback from engagement clients regarding the quality of internal audit work?

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

Answer: C

Explanation:
Section: Volume B

NEW QUESTION # 232
Following an IT systems audit, management agreed to implement a specific control in one of the IT systems.
After a period, the internal auditor followed up and learned that management had not implemented the agreed management action due to the decision to move to another IT system that has built-in controls, which may address this risks highlighted by the Internal audit Which of the following Is the most appropriate action to address the outstanding audit recommendation?

A. The auditor requires management to provide details regarding the process for selecting the new IT system and whether other systems were evaluated, and closure of the issue would depend on the new information provided.
B. The auditor examines the system documentation of the new system to verify that the risk has been addressed in the new system, then reports to senior management the closure of the issue.
C. The auditor accepts managements explanation that the previously identified issue is adequately addressed by the new IT system, as management understands the concern and is most knowledgeable about the new system, and closes the outstanding issue.
D. The auditor advises management that replacing the IT system does not dismiss the prior obligation to implement the agreed action plan, and escalates the issue to senior management and the board.

Answer: B

Explanation:
Verification of Controls: The auditor should verify that the new IT system addresses the previously identified risks. This involves reviewing the system documentation and ensuring that the controls in the new system effectively mitigate the risks.
IIA Standard 2500 - Monitoring Progress, which emphasizes the need for auditors to follow up on management's corrective actions.
Reporting: Once the auditor has confirmed that the new system controls address the risks, they can report to senior management and close the outstanding issue, ensuring that all audit recommendations are appropriately resolved.
Other Options:
Accepting Management's Explanation: Without verification (option B) is not appropriate as it may leave risks unmitigated.
Escalating Without Verification: Advising management and escalating (option C) is premature if the new system may already address the issues.
Detailed Process Evaluation: Requiring additional details about the process (option D) may be unnecessary if the auditor can verify the controls directly.

NEW QUESTION # 233
Which of the following is the most important concept to be included in a consulting engagement agreement?

A. Disclose the fact that follow-up reviews may be conducted to ensure that recommendations are implemented adequately.
B. Clarify that matters discovered during the engagement may also be reported to senior management and the audit committee.
C. Define the duties and responsibilities needed from management to perform the engagement.
D. Disclose the fact that auditors who perform the work may not be subject matter experts in the topic of the review.

Answer: B

NEW QUESTION # 234
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