IIA-CIA-Part2 Prüfungsfragen Prüfungsvorbereitungen 2026: Internal Audit Engagement - Zertifizierungsprüfung IIA IIA-CIA-Part2 in Deutsch Englisch pdf downloaden

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Planning the Engagement	20%	- Engagement objectives, scope, and resource allocation - Detailed engagement work program development - Risk and control identification and assessment for the engagement - Engagement planning procedures including data analytics and sampling - Understanding business processes, IT systems, and relevant regulations - Coordination with stakeholders during engagement planning
Topic 2: 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 - 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 - Strategic role of internal audit within governance, risk management, and control
Topic 3: Performing the Engagement	40%	- Assessing IT governance, security, and control frameworks - Development of engagement findings: criteria, condition, cause, and effect - Evaluation of fraud risk and fraud-related indicators during engagements - Applying analytical approaches and process mapping techniques - Assessing the adequacy and effectiveness of risk management and controls - Drawing conclusions and formulating recommendations - Assessing compliance with laws, regulations, and organizational policies - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Information gathering: interviews, observation, document review, and data analysis - Root cause analysis and evaluation of evidence
Topic 4: Communicating Engagement Results and Monitoring Progress	20%	- Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Reporting on the adequacy of management's corrective actions - Management response and action plan tracking - Monitoring and follow-up on the resolution of engagement findings - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Disseminating final results to appropriate stakeholders - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely

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IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q751-Q756):

751. Frage
Which of the following is true about surveys?

A. A survey, like inspections and confirmations are best used to test the operating effectiveness of controls
B. A survey's participants are likely to volunteer information that was not specifically requested
C. A survey with open-ended questions is weaker than a structured interview
D. A survey with closed-ended questions can produce quantifiable evidence

Antwort: D

Begründung:
A survey with closed-ended questions can produce quantifiable evidence. Closed-ended questions limit responses to predefined options, making it easier to analyze and quantify the results. This type of survey is effective in gathering specific, comparable data from respondents.
IIA Practice Guide: Survey Methods in Internal Auditing
IIA Standards: 2310 - Identifying Information

752. Frage
During engagement planning, which party provides the most accurate and up-to-date description of how organizational processes and key controls operate?

A. The board of directors since they provide overall oversight for the organization
B. The management responsible for the activity under review
C. The individuals who perform the daily tasks and functions of the activity under review
D. The external auditors since they understand the key controls behind the financial statements

Antwort: C

Begründung:
During planning, auditors gather information about processes and controls. While management (A) provides oversight and external auditors (C) focus on financial reporting controls, employees who perform the daily tasks (B) have the most accurate, detailed, and current knowledge of how processes and controls actually operate. The board (D) provides governance, not operational detail.

753. Frage
An internal auditor discovered that a new employee was granted inappropriate access to the payroll system Apparently the IT specialist had made a mistake and granted access to the wrong new employee. Which of the following management actions would be most effective to prevent a similar issue from occurring again?

A. Perform a complete review of all users who have access to the payroll system lo determine whether there are additional employees who were granted inappropriate access
B. Remove the new employee's excessive access rights and request that he report any future access error.
C. Provide coaching to the IT specialist and introduce a secondary control to ensure system access is granted in accordance with the approved access request.
D. Review the system activity log of the employee to determine whether he used the inappropriate access to conduct any unauthorized activities in the payroll system

Antwort: C

Begründung:
The most effective management action to prevent similar issues in the future involves both corrective and preventive measures. Coaching the IT specialist addresses the immediate knowledge gap and mistake that occurred. Introducing a secondary control, such as a review or verification step, ensures that future access requests are granted correctly, thereby preventing similar errors. This combination addresses the root cause and adds a layer of assurance. Reference:
"Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)
"IT Control Objectives for Sarbanes-Oxley" (IT Governance Institute)

754. Frage
Which of the following best describes how an internal auditor would use a flowchart during engagement planning?

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

Antwort: C

Begründung:
During engagement planning, an internal auditor uses a flowchart to evaluate the design of controls. A flowchart visually represents the processes and controls within the organization, helping the auditor identify control points, weaknesses, and potential risks. This understanding is critical for planning the audit, as it allows the auditor to design tests that effectively assess whether the controls are properly designed and implemented to mitigate risks.
Reference:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2210 - Engagement Objectives.

755. Frage
An internal audit report includes a recommendation to remove inappropriate user access to an IT application. Which of the following does the recommendation represent?

A. A condition-based recommendation as an interim solution to correct a current condition.
B. A management action plan.
C. A cause-based recommendation to prevent inappropriate access being granted again.
D. An agreed action adopted by management.

Antwort: C

Begründung:
A cause-based recommendation aims to address the root cause of an issue to prevent its recurrence. By recommending the removal of inappropriate user access, the audit report is identifying the underlying problem (the granting of inappropriate access) and suggesting a solution that will help prevent this issue from happening again. This type of recommendation is focused on mitigating risks by addressing their causes, thereby strengthening the control environment.
Reference:
The Institute of Internal Auditors (IIA), Practice Guide on Writing Audit Reports
"Internal Auditing: Assurance and Advisory Services" by Urton L. Anderson et al.

756. Frage
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