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IIA IIA-CIA-Part2 Exam Syllabus Topics:

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

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IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q379-Q384):

379. Frage
At the conclusion of a quality assurance review, the chief audit executive (CAE) was informed that several audits included incomplete workpapers, and some workpapers were not completed within the established timeframe. How should the CAE address the issue of incomplete workpapers?

A. Delete incomplete workpapers from the audit folder.
B. Establish a task force to complete workpapers for audits that are contested.
C. Develop guidelines and procedures for completing workpapers.
D. Verify that the workpapers that support audit findings are complete; if so, no further action is required.

Antwort: C

Begründung:
Comprehensive and Detailed Explanation From Exact Extract:
Workpaper quality issues are a systemic problem that requires improvement of policies, procedures, and guidelines. Per Standard 2330 and 1311 (Internal Assessments), the CAE must establish processes to ensure quality documentation. Deletion (A) is inappropriate. A task force (B) does not address root cause.
Option D neglects the systemic issue. The best corrective action is developing and implementing clear guidelines and procedures (Option C).

380. Frage
The chief audit executive (CAE) is developing a workpaper preparation policy for a new internal audit activity. The CAE wants to ensure that all workpapers relate directly to the engagement objectives. Which of the following statements should be included in the policy specifically to address this concern?

A. The workpapers should be understandable.
B. The workpapers should be relevant.
C. The workpapers should be economical.
D. The workpapers should be complete.

Antwort: B

Begründung:
When developing a workpaper preparation policy, it is essential to ensure that all workpapers are directly related to the engagement objectives. The term "relevant" in this context means that the workpapers must be pertinent and appropriate to the audit engagement's objectives, ensuring that they support the findings, conclusions, and recommendations.
Detailed Explanation:
IIA Standard 2330 - Documenting Information:
This standard requires that internal auditors document relevant information to support engagement conclusions and recommendations. Relevance is key because it ensures that the documentation directly pertains to the objectives of the audit engagement.
Relevance of Workpapers:
Relevant workpapers are those that provide evidence and information that directly supports the audit's objectives. This relevance ensures that the audit's findings and conclusions are based on information that is applicable and directly related to the scope of the audit.
IIA Practice Advisory 2330-1:
The advisory suggests that workpapers should be organized and structured in a way that clearly relates to the audit objectives. Including a requirement for relevance in the workpaper policy helps ensure that all documented evidence is pertinent to the audit's goals.
Why Not Other Options?
Option A (Understandable): While workpapers should be understandable, this does not directly address the need for workpapers to relate to the engagement objectives.
Option C (Economical): Workpapers being economical refers to their efficiency in documentation, not their relevance to objectives.
Option D (Complete): Completeness is important but refers to the extent of documentation rather than its relevance to specific objectives.
Conclusion: Option B is correct because including the requirement that workpapers be relevant ensures that they directly relate to the engagement objectives, aligning with IIA standards on documentation.

381. Frage
Which of the following is the primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity?

A. It provides the internal audit activity with more resourcing options to meet the audit plan
B. It offers internal auditors the opportunity to learn more about other work areas.
C. It gives nonauditors a better understanding of the control environment.
D. It provides an opportunity for the recruitment of employees as permanent internal auditors

Antwort: B

382. Frage
An internal auditor at an electricity provider analyzes data sets related to customers' household electricity usage, including payments, consumption, profiles, etc. The objective is to assess the completeness of the invoicing process. Which of the following would be the best approach to fulfill this purpose?

A. Conduct a comparison to identify deviations between electricity amounts billed to customers and information regarding actual consumption
B. Conduct a ratio analysis by calculating the relationship between sums paid in local currency and volume of electricity billed in megawatt hours
C. Conduct a trend analysis of customers' payment history and flag those with the most inconsistent payments and debts
D. Conduct an analysis of clients' electricity consumption patterns within a specified period and identify consumption spikes

Antwort: A

Begründung:
Comprehensive and Detailed Explanation:
Completeness in invoicing means that all services delivered (electricity consumed) are properly billed.
Therefore, the most effective approach is directly comparing consumption data with billed amounts (D) to identify unbilled usage. Options A and C provide insight into payment behavior or consumption trends but do not test billing completeness. Option B (ratio analysis) could provide high-level patterns but would not pinpoint specific missing invoices. The most reliable procedure is a one-to-one reconciliation between metered consumption and invoicing data, as it ensures every unit of electricity delivered is accounted for in billing. This method aligns with IIA Standard 2310 - Identifying Information, which requires sufficient, relevant, and reliable evidence to support audit conclusions. By directly comparing inputs (consumption) and outputs (invoices), the auditor can identify systemic gaps, errors, or fraud in the billing process.

383. Frage
In a health care organization the internal audit activity provides overall assurance on governance, risk and control The chief audit executive advises and influences senior management, and the audit strategy leverages the organization's management of risk According to HA guidance which of the following stages of internal audit maturity best describes this organization?

A. Emerging.
B. Initial.
C. Infrastructure.
D. Managed.

Antwort: D

384. Frage
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