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IIA IIA-CIA-Part2 Exam Syllabus Topics:

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

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IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q611-Q616):

611. Frage
What is the primary reason that audit supervision includes approval of the engagement report?

A. To ensure report findings are substantiated.
B. To ensure report style and grammar are appropriate.
C. To ensure the objectives of the area under review are met.
D. To ensure senior management supports the report's conclusions.

Antwort: A

Begründung:
The primary reason for audit supervision to include the approval of the engagement report is to ensure that the findings and conclusions presented in the report are substantiated by adequate and appropriate evidence. This is critical for maintaining the credibility and reliability of the audit function.
Detailed Explanation:
IIA Standard 2340 - Engagement Supervision:
This standard requires that engagements be properly supervised to ensure that objectives are achieved, audit work is performed according to appropriate standards, and that the results are supported by sufficient, reliable, and relevant evidence.
Substantiation of Findings:
Approval of the engagement report by the supervisor ensures that the findings and conclusions are not only accurate but also supported by documented evidence. This substantiation is essential for the report to be credible and for the audit to fulfill its purpose.
IIA Practice Advisory 2340-1:
The advisory emphasizes the role of supervisors in reviewing and approving the engagement report to ensure that all findings are well-founded and appropriately supported by the audit evidence.
Why Not Other Options?
Option A (Ensure objectives are met): While meeting objectives is important, the primary focus of report approval is to ensure that the findings are substantiated.
Option B (Ensure senior management support): Support from management is necessary, but it should be based on a report that is well-supported by evidence.
Option C (Ensure style and grammar): Style and grammar are secondary considerations; the primary focus should be on the accuracy and substantiation of findings.
Conclusion: Option D is correct because the primary reason for the supervisor's approval of the engagement report is to ensure that the findings are substantiated by evidence, ensuring the credibility and reliability of the audit report, in line with IIA standards.

612. Frage
A large investment organization hired a chief risk officer (CRO) to be responsible for the organization's risk management processes. Which of the following people should prioritize risks to be used for the audit plan?

A. Operational management, because they are responsible for the day-to-day management of the operational risks.
B. The CRO, because he is responsible for coordinating and project managing risk activities based on his specialized skills and knowledge.
C. The chief audit executive, although he is not accountable for risk management in the organization.
D. The CEO, because he has ultimate responsibility for ensuring that risks are managed within the agreed tolerance limits set by the board.

Antwort: C

613. Frage
Which of the following engagement techniques would be best to meet the objective of denting a personal conflict -of -interest situation affecting an organization's procurement function?

A. Analytical review
B. Inquiry
C. Inspection of documents
D. Observation

Antwort: C

Begründung:
To identify a personal conflict-of-interest situation affecting an organization's procurement function, inspecting documents is the most effective engagement technique. This involves reviewing relevant documentation such as procurement records, conflict of interest disclosures, vendor contracts, and employee relationships with vendors. This technique provides concrete evidence and can reveal discrepancies or relationships that suggest a conflict of interest, offering a clear and objective basis for any findings.References
:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2310 - Identifying Information

614. Frage
An internal auditor wanted to determine whether the organization's 200 employees are charging their work hours accurately to the correct project. The internal auditor selected a sample of 30 employee time reports for testing. Based on the testing, the internal auditor determined the following:
- 5 Time reports were incorrect.
- 21 Time reports were correct.
- 4 Time reports were not supported.

A. The organization generally ensured that employee hours charged to each project were accurate and complete. However, there were instances of employee time reports that were incorrect or not supported to justify the multiple project labor coats
B. The organization overstated project costs due to inaccurate and incomplete reporting of employee time charged to the affected accounts As a result the organization cannot ensure at protects costs are accurately reported to stakeholders
C. The organization needs to ensure that all reporting of employee time is accurate and complete for each of its projects By dang so the organization can minimize potential issues related to overstating employee tames and labor project costs.
D. The organization has significant flaws in its reporting of employee time, which could lead to the overstatement of project labor costs. The organization's failure to report accurate and complete employee time could lead to potential fraud and abuse.

Antwort: A

Begründung:
In internal auditing, when assessing the accuracy and completeness of employee time reporting, auditors often use sampling to determine the overall compliance of the process. In this scenario, the internal auditor sampled
30 employee time reports and found 5 incorrect and 4 unsupported reports. This indicates that a majority (21 out of 30) were accurate, suggesting that the organization generally ensures accurate reporting. However, the presence of incorrect and unsupported reports indicates deficiencies that need to be addressed, but do not point to systemic fraud or abuse. Thus, option D accurately reflects the findings by acknowledging both the general accuracy and the instances of errors.
:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing COSO Framework - Control Activities and Monitoring

615. Frage
According to IIA guidance which of the following best describes reliable information?

A. Reliable information helps the organization and the internal audit activity meet its goals
B. Reliable information is factual adequate, and convincing so that a prudent informed person would reach the same conclusions as the internal auditor
C. Reliable information is the best attainable information through the use of appropriate engagement techniques
D. Reliable information supports engagement observations and recommendations and is consistent with the objectives for the engagement

Antwort: B

Begründung:
According to IIA guidance, reliable information must be factual, adequate, and convincing to ensure that a prudent and informed person would reach the same conclusions as the internal auditor. This means that the information should be supported by sufficient and appropriate evidence that can be independently verified and substantiated. Reliability of information is crucial for the credibility of audit findings and for making informed decisions based on those findings.
Reference:
The Institute of Internal Auditors (IIA) Standard 2310 - Identifying Information: "Internal auditors must identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives." IIA Practice Guide on "Audit Evidence"

616. Frage
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