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IIA CIA Part 2 Exam is a key to success. The exam is written in such a way that it tests the candidates on various aspects of IT. Passing the IIA CIA Part 2 Exam will earn you a certification and help you advance your career.
The IIA CIA Part 2 Exam covers a wide range of concepts, including but not limited to:
Managing the internal audit activity (20%)
Communicating engagement results and monitoring progress (20%)
Performing the engagement (40%)
Planning the engagement (20%)
IIA-CIA-Part2 Exam consists of 100 multiple-choice questions that must be completed within two hours and 15 minutes. IIA-CIA-Part2 Exam is computer-based and can be taken at a testing center or through remote proctoring. The passing score for IIA-CIA-Part2 exam is 600 out of a possible 800 points. Candidates who pass the IIA-CIA-Part2 Exam will have demonstrated their understanding of the essential principles and practices of internal auditing and will be well-positioned to take on roles of increasing responsibility within their organizations.
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IIA-CIA-Part2 exam is a comprehensive test that covers a wide range of topics related to internal auditing. Some of the key areas covered in the exam include risk assessment, internal control, fraud, governance, and ethics. IIA-CIA-Part2 Exam is structured in a way that tests the candidate's ability to apply their knowledge and skills in real-world situations, which is essential for a successful career in internal auditing.
NEW QUESTION # 499
Which of the following would present the most critical external risk to an organization?
Answer: D
Explanation:
Broad legislative reforms present the most critical external risk to an organization because they can fundamentally change the regulatory environment in which the organization operates. Such changes can impact compliance requirements, operational processes, and strategic planning. The organization must quickly adapt to remain compliant and avoid penalties or legal issues. This type of risk is external and largely uncontrollable, making it particularly critical compared to internal changes or new market entries.
:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2120 - Risk Management.
NEW QUESTION # 500
According to an internal audit observation, the organization's rules of record management require all contracts to be registered and stored in a specific electronic system. One subsidiary has thousands of client contracts on paper, which are kept in the office because there are not enough assistants to scan the contracts into the system. Which of the following component should be added to this observation?
Answer: B
Explanation:
In the context of an internal audit observation, the cause component should be added to explain why the subsidiary has thousands of client contracts on paper instead of in the required electronic system. The cause helps identify the root reason behind the non-compliance with the organization ' s rules of record management. In this case, the cause could be the lack of sufficient assistants to scan the contracts into the system. Including the cause in the observation provides clarity on the underlying issues and helps in formulating effective recommendations to address the problem.
The Institute of Internal Auditors (IIA) Standard 2410.A1 - Criteria for Communicating: " Final communication of engagement results must, where appropriate, contain the internal auditors' overall opinion and/or conclusions. " IIA Practice Guide on " Root Cause Analysis "
NEW QUESTION # 501
During an audit of a major contract, an auditor finds that actual hours and dollars billed are consistently at or near budgeted amounts. This condition is a red flag for which of the following procurement fraud schemes?
Answer: D
Explanation:
Section: Volume C
NEW QUESTION # 502
The internal audit function of a construction organization conducts an audit engagement of the project delivery process. Internal auditors select major milestones in the process for testing. The auditors find that the supervision process at the milestones is not performed consistently as required by the organization ' s procedural guidelines.
What is an appropriate conclusion in this scenario?
Answer: A
Explanation:
Option A is correct. The organization ' s procedural guidelines already require supervision at specified project milestones, indicating that the control has been designed and established . Testing shows, however, that required supervision is not being performed consistently. This is an operating-effectiveness deficiency rather than evidence that the control itself was inadequately designed. Option B would apply if the established procedure were incapable of addressing the relevant risk even when properly executed. Option C goes beyond the available evidence because the scenario does not establish that the control failure actually caused missed deadlines. Option D similarly introduces a deficiency involving directive controls that was not identified by the testing. IIA engagement methodology requires auditors to distinguish between control design and whether established controls are operating effectively. Thus, A accurately reflects the evidence obtained.
NEW QUESTION # 503
Which of the following tests must an internal auditor perform in order to ensure that inbound electronic data interchange (EDI) transactions are received and translated accurately?
I.Computerized tests to assess transaction reasonableness and validity.
II.
Review of log books to ensure that transactions are logged upon receipt.
III.
Edit checks to identify unusual transactions.
IV.
Verification of limitations on the authority of users to initiate specific EDI transactions.
Answer: C
NEW QUESTION # 504
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