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IIA-CIA-Part2: Practice of Internal Auditing exam is an essential certification for individuals seeking a career in internal auditing. IIA-CIA-Part2 exam covers a wide range of topics related to internal auditing and tests the candidate's ability to apply their knowledge and skills in real-world situations. Passing the exam is a significant achievement and demonstrates the candidate's competence and expertise in the practice of internal auditing.

IIA-CIA-Part2 exam covers a wide range of topics related to the practice of internal auditing, including risk management, governance, compliance, internal control, and audit planning and execution. IIA-CIA-Part2 Exam consists of 100 multiple-choice questions and candidates have four hours to complete it. The passing score for the exam is 600 out of 800 points.

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IIA-CIA-Part2 exam is a computer-based test consisting of 100 multiple-choice questions. Candidates have two and a half hours to complete the exam. The passing score for IIA-CIA-Part2 Exam is 600 out of 800. IIA-CIA-Part2 exam is available in multiple languages, including English, Spanish, French, German, and Chinese.

IIA Internal Audit Engagement Sample Questions (Q176-Q181):

NEW QUESTION # 176
Information gathered in a forensic investigation of business fraud is usually gathered with which of the following standards in mind?

A. Legal evidence.
B. Generally Accepted Accounting Principles.
C. The International Professional Practices Framework.
D. Generally Accepted Auditing Standards.

Answer: A

NEW QUESTION # 177
It is close to the fiscal year end for a government agency, and the chief audit executive (CAE) has the following items to submit to either the board or the chief executive officer (CEO) for approval. According to IIA guidance, which of the following items should be submitted only to the CEO?

A. A request for an increase of the CAE's salary for the next fiscal year.
B. The internal audit risk assessment and audit plan for the next fiscal year.
C. The internal audit budget and resource plan for the coming fiscal year.
D. The evaluation and compensation of the internal audit team.

Answer: A

Explanation:
According to IIA guidance, a request for an increase in the Chief Audit Executive's (CAE) salary for the next fiscal year should be submitted only to the CEO. Compensation matters typically fall under the purview of executive management rather than the board, as the board focuses on broader governance issues, including risk assessment, audit plans, and resource allocation. References: IIA Standard 1100 - Independence and Objectivity, IIA Practice Advisory 1110-1 - Organizational Independence

NEW QUESTION # 178
A retail company uses a computer program that matches electronic vendor invoices with the applicable purchase orders and receiving information, which are also maintained electronically.
If an invoice does not match the other items within predefined ranges, a report is generated and sent to the accounts payable department for further investigation. All of the applicable documents are electronically marked, cross-referenced, and retained in open files. Both an integrated test facility and a systems control audit review file (SCARF) have been included in the system.
An auditor wants to determine the extent to which items are not matched at year end and to investigate the potential causes of the unmatched items. Which of the following audit procedures would be most effective in determining the items to investigate?

A. Use the SCARF to identify unusual items. Select an attributes sample and trace to the underlying documentation.
B. Submit test data to identify attributes of unmatched items. Follow up by investigating the identified attributes.
C. Use generalized audit software to read the purchase orders and trace to applicable receiving and vendor invoice files.
D. Use generalized audit software to read the electronically marked unmatched items.

Answer: D

NEW QUESTION # 179
What is the primary objective of an engagement supervisor's review of key activities performed during the engagement?

A. To ensure that all work performed meets acceptable quality standards
B. To ensure that management has provided suitable responses to all observations
C. To ensure that management is satisfied with the progress of the engagement
D. To ensure that the engagement is completed on time and within budget

Answer: A

Explanation:
The primary objective of an engagement supervisor's review of key activities during the engagement is to ensure that all work performed meets acceptable quality standards. This includes verifying that audit procedures were appropriately executed, audit evidence is properly documented, and audit conclusions are supported. The supervisor's review is crucial for maintaining the integrity and reliability of the audit process, ensuring compliance with internal audit standards and protocols.
IIA Standard 2340: Engagement Supervision
IIA Practice Guide: Quality Assurance and Improvement Program

NEW QUESTION # 180
An internal auditor is assessing the organization's risk management framework. Which of the following formulas should he use to calculate the residual risk?

A)

B)

C)

D)

A. Option C
B. Option D
C. Option A
D. Option B

Answer: D

NEW QUESTION # 181
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