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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Real Exam Qty: | 100 |
| Exam Price: | USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student) |
| Certificate Validity Period: | CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window |
| Available Languages: | German, Portuguese, Russian, Spanish, French, English, Korean, Japanese, Turkish, Chinese (Simplified) |
| Exam Format: | Multiple-choice |
| Exam Duration: | 120 minutes |
| Passing Score: | 600 (scaled score, range 250-750) |
| Sample Questions: | IIA IIA-CIA-Part2 Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery |
| Pre Condition: | Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2. |
| Official Syllabus URL: | https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf |
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IIA-CIA-Part2 考試是一個基於計算機的考試，包括 100 選擇題。候選人有兩個半小時時間完成考試，該考試在全球的 Pearson VUE 測試中心進行。考試提供多種語言，可在全年任何時間參加。
問題 #519
According to MA guidance, which of the following factors should an internal auditor consider when assessing the likelihood of fraud risk1?
答案：C
解題說明：
According to MA (Management Accounting) guidance and internal auditing standards, when assessing the likelihood of fraud risk, internal auditors should consider historical data and patterns within the organization. Past fraud allegations and actual occurrences provide valuable insights into potential vulnerabilities and areas where controls might have previously failed. This historical perspective helps in evaluating the current fraud risk environment and in identifying areas that require stronger controls or more vigilant monitoring.
Reference:
IIA Practice Guide: "Assessing the Risk of Fraud"
COSO (Committee of Sponsoring Organizations of the Treadway Commission) Fraud Risk Management Guide
問題 #520
Which of the following audit steps would an internal auditor most likely be questioned on?
答案：B
解題說明：
According to the CIA Exam syllabus, internal auditors must design and perform procedures that provide sufficient, reliable, relevant, and useful information (Standard 2310). Simply visually confirming equipment on-site does not confirm ownership; it only establishes physical existence. Ownership requires review of purchase invoices, titles, or registration documents.
The other procedures listed (vouching checks, reconciling invoices with shipping documents, and recalculating allowances) are appropriate and provide reliable audit evidence. Option A would therefore be questioned, as it does not sufficiently address the stated audit objective of ownership verification.
問題 #521
Acceding to IIA guidance, when of the Mowing is an assurance service commonly performed by the internal audit activity?
答案：C
解題說明：
According to IIA guidance, a common assurance service performed by the internal audit activity is validating whether employees are following established policies and procedures in various departments, such as procurement. Assurance services involve assessing evidence and providing conclusions regarding the effectiveness of governance, risk management, and control processes. Ensuring compliance with established policies and procedures is a fundamental assurance activity that helps organizations maintain control and mitigate risks.
:
The Institute of Internal Auditors (IIA) Standard 2130 - Control: "The internal audit activity must assist the organization in maintaining effective controls by evaluating their effectiveness and efficiency and by promoting continuous improvement." IIA Practice Guide on "Assurance Engagements"
問題 #522
According to IIA guidance, which of the following steps should precede the development of audit engagement objectives?
答案：C
解題說明：
According to IIA guidance, risk assessment is a critical step that precedes the development of audit engagement objectives. The risk assessment process helps internal auditors identify the key areas of risk within the organization, which then informs the setting of appropriate objectives for the audit engagement.
Detailed Explanation:
IIA Standard 2201 - Planning Considerations:
This standard requires internal auditors to consider risk when planning an engagement. The risk assessment process identifies the areas of highest risk, which allows the auditor to focus on the most critical issues during the engagement.
Role of Risk Assessment:
By assessing risks, the auditor can determine which processes or controls are most likely to affect the achievement of the organization's objectives. This understanding is essential for setting the audit engagement's objectives, ensuring that they are aligned with the areas of greatest concern.
IIA Practice Advisory 2210.A1-1:
The advisory suggests that auditors should use the results of the risk assessment to establish the scope, objectives, and priorities of the engagement. Without this risk assessment, the audit objectives may not fully address the most significant risks.
Why Not Other Options?
Option A (Identification of controls): This typically occurs after the objectives are set, as controls are evaluated based on the identified risks.
Option B (Scope establishment): The scope is determined after the objectives are set, which are based on the risk assessment.
Option D (Review of resources): This step is related to the allocation of resources after the objectives and scope are defined.
問題 #523
A company's policy requires that all customers be treated in a fair and consistent manner. Which of the following audit procedures would provide the most persuasive evidence that the policy was followed?
答案：A
解題說明：
Section: Volume A
問題 #524
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最新IIA-CIA-Part2試題: https://www.kaoguti.com/IIA-CIA-Part2_exam-pdf.html
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