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| Section | Weight | Objectives |
|---|---|---|
| Engagement Supervision and Communication | 10% | - Supervise engagement activities and review workpapers - Develop and communicate engagement observations and conclusions - Monitor and follow up on engagement outcomes - Coordinate with stakeholders and resolve issues - Formulate recommendations and action plans |
| Information Gathering, Analysis and Evaluation | 40% | - Gather and verify relevant information and evidence - Apply analytical procedures and data analysis techniques - Use technology and audit tools effectively - Evaluate controls, risks, and process effectiveness - Assess compliance with policies, standards, and requirements |
| Engagement Planning | 50% | - Establish engagement criteria and resource requirements - Determine engagement objectives and scope - Consider fraud risks and applicable laws/regulations - Develop engagement work program - Identify and assess risks relevant to the engagement |
>> Valid IIA-CIA-Part2 Test Topics <<
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NEW QUESTION # 750
Reviewing internal audit report drafts with clients is:
1.Required according to the Standards.
2.A form of courtesy.
3.Ethically mandated.
4.A form of validation.
Answer: D
NEW QUESTION # 751
Which of the following internal audit procedures commonly involves sampling?
Answer: C
NEW QUESTION # 752
A chief audit executive (CAE) is evaluating four potential audit engagements based on the following factors: the engagement's ability to reduce risk to the organization, the engagement's ability to save the organization money, and the extent of change in the area since the last engagement. The CAE has scored the engagements for each factor from low to high, assigned points, and calculated an overall ranking. The results are shown below with the points in parentheses:
Risk Reduction
Cost Savings
Changes
High (3)
Medium (2)
Low (1)
High (3)
Low (1)
High (3)
Low (1)
High (3)
Medium (2)
Medium (2)
Medium (2)
High (3)
If the organization has asked the CAE to consider the cost savings factor to be twice as important as any other factor, which engagements should the CAE pursue?
Answer: A
Explanation:
Section: Volume C
NEW QUESTION # 753
When assessing the risk associated with an activity, an internal auditor should:
Answer: D
Explanation:
Section: Volume A
Explanation/Reference:
NEW QUESTION # 754
Confirmation would be most effective in addressing the existence assertion for:
Answer: B
NEW QUESTION # 755
......
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