IIA IIA-CIA-Part2 Prüfungsfrage & IIA-CIA-Part2 Fragen Beantworten

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

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

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IIA-CIA-Part2 Fragen Beantworten - IIA-CIA-Part2 Dumps Deutsch

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IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q735-Q740):

735. Frage
What is the primary purpose of conducting a preliminary review in an internal audit engagement?

A. To help the internal auditor understand the objectives of the area or process under review.
B. To validate the engagement work program.
C. To determine whether management followed through on action plans from a previous consulting engagement.
D. To determine whether operational management has sufficient knowledge of risks and controls.

Antwort: A

Begründung:
The primary reason for interviewing operational management during engagement planning is to understand the objectives of the area or process under review. This ensures that the audit aligns with business goals and assesses the relevance of internal controls.
* Validating the engagement work program (A) occurs later in the planning process.
* Assessing management's knowledge of risks and controls (C) is important but not the primary purpose of interviews.
* Reviewing past action plans (D) is relevant for follow-up audits, not initial engagement planning.
Reference:IIA's Practice Guide: Engagement Planning - Understanding the Business Process and Risks.

736. Frage
An internal auditor discovered that equipment used to monitor air quality was not maintained according to the established maintenance schedule. If the issue is not addressed, the equipment may not provide accurate information on pollutant levels, which could result in regulatory sanctions and reputational damage. The auditor discussed the issue with both the manager in charge and the CEO, who explained that they understand the risk, but it has become too expensive to maintain the equipment as scheduled. In this situation, what should the chief audit executive do?

A. Communicate to the board the current situation, including the risk exposure to the organization.
B. Discuss the matter with external auditors and request that they persuade management to address the issue.
C. Add value to the organization by taking initiative and implementing corrective actions to mitigate the identified risks.
D. Contact the regulatory agency and inform them of the risk exposure.

Antwort: A

Begründung:
In this situation, the internal auditor has identified a significant risk related to the failure to maintain air quality monitoring equipment. Since the CEO and the manager have acknowledged the risk but decided not to take corrective action due to cost concerns, the chief audit executive (CAE) should escalate the issue to the board. This step is necessary to ensure that the board is fully informed of the potential regulatory and reputational risks.
Detailed Explanation:
IIA Standard 2600 - Communicating the Acceptance of Risks:
This standard requires the CAE to communicate to senior management and the board when management has accepted a level of risk that the CAE believes is unacceptable. The board needs to be made aware of the situation to ensure they can take appropriate action if needed.
Risk Communication:
The CAE's responsibility includes ensuring that all significant risks are communicated to the highest level of the organization. In this case, the potential for regulatory sanctions and reputational damage due to inaccurate air quality monitoring is a significant risk that the board should be aware of.
IIA Practice Advisory 2600-1:
The advisory emphasizes that when the CAE believes that management has accepted a level of risk that could be detrimental to the organization, it is the CAE's duty to escalate the matter to the board.
Why Not Other Options?
Option A (Implement corrective actions): It is not the CAE's role to implement corrective actions; this responsibility lies with management.
Option C (Discuss with external auditors): While external auditors can provide additional perspectives, the CAE should directly communicate significant risks to the board.
Option D (Contact the regulatory agency): This is an extreme step that should only be considered if the organization fails to address the issue after internal escalation.

737. Frage
The board of directors expressed concerns about potential external risks that could impact the organization s ability to meet its annual objectives and goals The board requested consulting services from the internal audit activity to gain insight regarding the external risks Which of the following engagement objectives would be appropriate to fulfill this request?

A. Assess the organization's process of vetting vendors that provide necessary services to the organization
B. Assess the organization's risk impacts from the markets in which it operates
C. Assess the organization's ability to minimize potential external risks
D. Assess the organization's controls implemented that would help minimize risks

Antwort: C

Begründung:
When the board requests consulting services to gain insight regarding external risks, the appropriate engagement objective is to assess the organization's ability to minimize these risks. This involves evaluating the organization's risk management framework, including identifying external risks, assessing their potential impact, and reviewing the effectiveness of the strategies and controls in place to mitigate these risks. By doing so, internal auditors provide valuable insights into how well the organization is prepared to handle external threats and ensure the achievement of its annual objectives.
:
Institute of Internal Auditors (IIA) Standards: Performance Standards 2110: Governance COSO Enterprise Risk Management (ERM) Framework: Risk Assessment and Risk Response Components

738. Frage
According to the International Professional Practices Framework, the responsibility for establishing and maintaining a system to monitor the disposition of results communicated
to management falls upon:

A. Chief audit executive.
B. Compliance officer.
C. Risk manager.
D. Senior management.

Antwort: A

739. Frage
A chief audit executive is preparing interview questions for the upcoming recruitment of a senior internal auditor. According to IIA guidance, which of the following attributes shows a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior?

A. Initiative.
B. Integrity.
C. Flexibility.
D. Curiosity.

Antwort: D

Begründung:
According to IIA guidance, curiosity is a key attribute that indicates a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior. Curiosity drives the auditor to ask deeper questions, seek out underlying causes, and thoroughly investigate anomalies. While integrity (Option A), flexibility (Option B), and initiative (Option C) are important qualities for an internal auditor, curiosity specifically relates to the propensity to investigate and uncover the truth behind incidents.References:
* IIA Standard 1200: Proficiency and Due Professional Care.
* IIA Practice Guide on Competency Framework for Internal Auditing.

740. Frage
......

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