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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Planning the Engagement	20%	- Engagement planning procedures including data analytics and sampling - Coordination with stakeholders during engagement planning - Engagement objectives, scope, and resource allocation - Risk and control identification and assessment for the engagement - Detailed engagement work program development - Understanding business processes, IT systems, and relevant regulations
Managing the Internal Audit Activity	20%	- Managing financial, human, and IT resources within the internal audit function - Risk-based audit planning and alignment with organizational strategy - Strategic role of internal audit within governance, risk management, and control - Internal audit operations: planning, organizing, directing, and monitoring - Coordination with external auditors and other internal assurance providers - Knowledge management and information sharing across the internal audit activity
Communicating Engagement Results and Monitoring Progress	20%	- Disseminating final results to appropriate stakeholders - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Management response and action plan tracking - Monitoring and follow-up on the resolution of engagement findings - Reporting on the adequacy of management's corrective actions - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely
Performing the Engagement	40%	- Root cause analysis and evaluation of evidence - Evaluation of fraud risk and fraud-related indicators during engagements - Development of engagement findings: criteria, condition, cause, and effect - Applying analytical approaches and process mapping techniques - Assessing compliance with laws, regulations, and organizational policies - Drawing conclusions and formulating recommendations - Assessing the adequacy and effectiveness of risk management and controls - Information gathering: interviews, observation, document review, and data analysis - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing IT governance, security, and control frameworks

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IIA Internal Audit Engagement Sample Questions (Q160-Q165):

NEW QUESTION # 160
An audit client responded to recommendations from a recent consulting engagement. The client indicated that several recommended process improvements would not be implemented. Which of the following actions should the internal audit activity take in response?

A. Escalate the unresolved issues to the board, because they could pose significant risk exposures to the organization.
B. Confirm the decision with management and document this decision in the audit file.
C. Initiate an assurance engagement on the unresolved issues.
D. Document the issue in the audit file and follow up until the issues are resolved.

Answer: B

NEW QUESTION # 161
During the development of a purchasing system, an auditor reviewed the payment authorization program. Which of the following actions should the auditor recommend for a situation in which the quantity invoiced is greater than the quantity received?

A. Pay the amount billed and adjust the inventory account for the difference.
B. Issue an exception report.
C. Authorize payment of the full invoice, but maintain an open purchase order record for the missing goods.
D. Return the invoice to the vendor for correction.

Answer: B

NEW QUESTION # 162
What is the primary purpose of using a flowchart in the internal audit process?

A. To prepare a sampling plan for the engagement.
B. To evaluate the design of controls.
C. To prepare for testing the effectiveness of controls.
D. To plan for evaluating potential losses.

Answer: B

Explanation:
A flowchart is primarily used to evaluate the design of controls by visually representing the sequence of operations, decision points, and control activities within a process. This helps the internal auditor identify weaknesses, redundancies, and gaps in internal controls.
* Preparing for testing the effectiveness of controls (A) comes later in the audit process, after evaluating the design.
* Planning for evaluating potential losses (B) focuses on risk assessment rather than control design.
* Preparing a sampling plan (C) is a different step in the audit process, where the auditor determines the scope and sample size.
Reference:IIA's International Professional Practices Framework (IPPF) - Implementation Guide 2200:
Engagement Planning.

NEW QUESTION # 163
Which of the following best describes the manual audit procedure known as vouching?

A. Testing the validity of information by following it backward to a previously prepared record
B. Soliciting and obtaining written verification of the accuracy from an independent third party
C. Testing the completeness of information forward from a record to a subsequently prepared document
D. Testing the accuracy of the control by reperforming the task or process required

Answer: A

Explanation:
Vouching is a manual audit procedure where the auditor tests the validity of transactions or records by tracing them backward from the final records to the original source documents. This technique helps verify the authenticity and accuracy of the entries in the accounting records by ensuring that each entry is supported by proper documentation. For example, an auditor might start from an entry in the general ledger and trace it back to the original invoice or receipt to ensure its validity.
Reference:
IIA Global Technology Audit Guide (GTAG) on Understanding and Auditing Big Data IIA Standard 2310: Identifying Information

NEW QUESTION # 164
Which of the following would be included in an internal audit department's quality assurance and improvement program?
1. Ongoing internal assessments of the performance of the internal audit department.
2. Periodic internal reviews through self-assessments.
3. Assessments conducted by a qualified external reviewer at least once every five years.

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

Answer: C

NEW QUESTION # 165
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