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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Information Gathering, Analysis and Evaluation	40%	- Assess compliance with policies, standards, and requirements - Apply analytical procedures and data analysis techniques - Gather and verify relevant information and evidence - Evaluate controls, risks, and process effectiveness - Use technology and audit tools effectively
Topic 2: Engagement Supervision and Communication	10%	- Formulate recommendations and action plans - Monitor and follow up on engagement outcomes - Develop and communicate engagement observations and conclusions - Coordinate with stakeholders and resolve issues - Supervise engagement activities and review workpapers
Topic 3: Engagement Planning	50%	- Determine engagement objectives and scope - Identify and assess risks relevant to the engagement - Consider fraud risks and applicable laws/regulations - Develop engagement work program - Establish engagement criteria and resource requirements

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最新的 Certified Internal IIA-CIA-Part2 免費考試真題 (Q127-Q132):

問題 #127
According to IIA guidance, organizations have the most influence on which element of fraud?

A. Rationalization.
B. Opportunity.
C. Pressure.
D. Incentives.

答案：B

解題說明：
According to the Institute of Internal Auditors (IIA) guidance, organizations have the most influence over the
"opportunity" aspect of the fraud triangle. The fraud triangle consists of three elements: pressure, opportunity, and rationalization. While pressure and rationalization are largely influenced by personal and external factors beyond the organization's direct control, opportunity refers to the circumstances that allow fraud to occur, which can be directly managed and controlled by the organization through internal controls, policies, and procedures. References: = IIA's "Managing the Business Risk of Fraud: A Practical Guide" and the IIA's Practice Guide on "Internal Audit's Role in Preventing and Detecting Fraud".

問題 #128
Which of the following is the best approach for obtaining feedback from engagement clients regarding the quality of internal audit work?

A. Provide questionnaires to engagement clients at the beginning of each engagement and request that the clients complete and return them after the engagements.
B. Ask questions during the exit interviews and send copies of the documented responses to the clients.
C. Distribute questionnaires to selected engagement clients shortly before preparing the internal audit annual activity report.
D. Call engagement clients after the exit interviews and send copies of the documented responses to the clients.

答案：A

問題 #129
The use of standard operating procedure questionnaires in audit fieldwork can be beneficial because.

A. Standard operating procedures are essential to the effectiveness and efficiency of operations.
B. These questionnaires can both identify discrepancies and educate clients.
C. These questionnaires are more comprehensive than are other types of techniques for gathering data during fieldwork.
D. These questionnaires do not normally require prior clearance with management of the audited area.

答案：B

問題 #130
An internal auditor is asked to determine why the production line for a large manufacturing organization has been experiencing shutdowns due to unavailable pacts The auditor learns that production data used for generating automatic purchases via electronic interchange is collected on personal computers connected by a local area network (LAN) Purchases are made from authorized vendors based on both the production plans for the next month and an authorized materials requirements plan (MRP) that identifies the parts needed per unit of production The auditor suspects the shutdowns are occurring because purchasing requirements have not been updated for changes in production techniques Which of the following audit procedures should be used to test the auditor's theory?

A. Compare purchase orders generated from test data input into the LAN with purchase orders generated from production data for the most recent period
B. Select a sample of production estimates and MRPs for several periods and trace them into the system to determine that input is accurate
C. Compare the pans needed based on current production estimates and the MRP for the revised production techniques with the purchase orders generated from the system for the same period
D. Develop a report of excess inventory and compare the inventory with current production volume

答案：C

解題說明：
The internal auditor should use a procedure that directly tests the theory that shutdowns are due to outdated purchasing requirements not reflecting changes in production techniques. By comparing the parts needed according to current production estimates and the updated MRP with the purchase orders generated by the system, the auditor can determine if there are discrepancies indicating that the system is not correctly updating for new production methods. This approach ensures that the investigation is focused on the root cause of the issue and provides evidence to support any findings related to the suspected problem.
Reference:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2310 - Identifying Information.

問題 #131
Which of the following describes (he primary reason why a preliminary risk assessment is conducted during engagement planning?

A. To identify the greatest risks organizationwide
B. To ensure that significant risks are included in the engagement scope
C. To ensure that risks identified during previous audits of the area have been adequately addressed
D. To ensure that the engagement work program covers all risk areas

答案：B

問題 #132
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