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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Communicating Engagement Results and Monitoring Progress	20%	- Disseminating final results to appropriate stakeholders - Management response and action plan tracking - Monitoring and follow-up on the resolution of engagement findings - Reporting on the adequacy of management's corrective actions - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans
Planning the Engagement	20%	- Risk and control identification and assessment for the engagement - Detailed engagement work program development - Engagement objectives, scope, and resource allocation - Engagement planning procedures including data analytics and sampling - Understanding business processes, IT systems, and relevant regulations - Coordination with stakeholders during engagement planning
Performing the Engagement	40%	- Applying analytical approaches and process mapping techniques - Information gathering: interviews, observation, document review, and data analysis - Evaluation of fraud risk and fraud-related indicators during engagements - Drawing conclusions and formulating recommendations - Root cause analysis and evaluation of evidence - Assessing IT governance, security, and control frameworks - Development of engagement findings: criteria, condition, cause, and effect - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing compliance with laws, regulations, and organizational policies - Assessing the adequacy and effectiveness of risk management and controls
Managing the Internal Audit Activity	20%	- Knowledge management and information sharing across the internal audit activity - Risk-based audit planning and alignment with organizational strategy - Managing financial, human, and IT resources within the internal audit function - Internal audit operations: planning, organizing, directing, and monitoring - Strategic role of internal audit within governance, risk management, and control - Coordination with external auditors and other internal assurance providers

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IIA-CIA-Part2日本語pdf問題 & IIA-CIA-Part2認定内容

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IIA Internal Audit Engagement 認定 IIA-CIA-Part2 試験問題 (Q413-Q418):

質問 # 413
An internal auditor at a bank informed the branch manager of a malfunctioning lock on one of the vaults. The risk associated with this issue was deemed significant by the chief audit executive (CAE), and immediate remediation was recommended However during a follow-up engagement the branch manager told the CAE that the risk was actually not significant, hence no action was taken. What is the most appropriate next step for the CAE?

A. Have another discussion with the branch manager attempt to change his view, and encourage him to movement the recommendations
B. Document the branch manager's decision to accept the risk otherwise, no other speak: course of action is required.
C. Discuss the issue with the board which has ultimate responsibility to resolve the risk
D. Inform senior management that the branch manager deeded to cancel the committed action plan without any previous communication

正解：C

解説：
If the branch manager decides not to act on a significant risk that was previously acknowledged, the CAE should escalate the issue to the board. The board has ultimate responsibility for risk management and needs to be informed about significant risks and the decisions made by management regarding these risks. This ensures transparency and allows the board to take appropriate action if necessary.
References:
* The Institute of Internal Auditors (IIA) Standards
* Risk Management Frameworks and Reporting

質問 # 414
Which of the following is the best approach for the internal audit function to communicate moderate and high risk observations to management?

A. Verbally communicate all observations to management at the end of fieldwork and provide a formal worksheet for review and feedback.
B. Prepare a formal observation worksheet for the high risk observations and a separate worksheet for the medium risk observations in an email to management.
C. Prepare a formal observation worksheet for all observations identified and send to management to review and provide feedback at the end of fieldwork.
D. Verbally communicate the high risk observations to management when identified and prepare a documented worksheet that includes the root cause, effect, and recommendations.

正解：D

解説：
According to Standard 2440 - Disseminating Results, internal auditors should communicate significant observations timely, especially high-risk issues that require immediate attention. Verbal communication upon identification allows management to act quickly, while formal documentation ensures proper recording and follow-up. Option B reflects this balance by providing both verbal escalation for high risk and documented evidence of findings with root cause, effect, and recommendation.

質問 # 415
According to IIA guidance which of the following best describes reliable information?

A. Reliable information supports engagement observations and recommendations and is consistent with the objectives for the engagement
B. Reliable information is the best attainable information through the use of appropriate engagement techniques
C. Reliable information is factual adequate, and convincing so that a prudent informed person would reach the same conclusions as the internal auditor
D. Reliable information helps the organization and the internal audit activity meet its goals

正解：B

質問 # 416
A company has recently incurred significant cost overruns on one of its construction projects. Management suspects that these overruns were caused by the contractor improperly accounting for costs related to contract change orders. Which of the following procedures would be appropriate for testing this suspicion?
I.Verify that the contractor has not charged change orders with costs that have already been billed to the original contract.
II.
Determine if the contractor has billed for original contract work that was canceled as a result of change orders.
III.

A. I only.
B. I and II only.
C. III only.
D. I and III only.
Verify that the change orders were properly approved by management.

正解：B

質問 # 417
During an audit of a major metropolitan museum, an auditor was unable to locate selected items from the museum's collection. The director of the museum informed the auditor that the upcoming replacement of the museum's inventory tracking system would address the auditor's concerns. What follow-up activity should the auditor propose?

A. Determine whether the items are indeed missing and assess the ability of the new system to remedy the problem.
B. Monitor the system implementation and schedule a follow-up review once the new system is in place.
C. Schedule an audit of the museum's security systems to determine if theft is a problem.
D. Receive periodic feedback from museum staff regarding the status of the system implementation.

正解：A

解説：
Section: Volume B

質問 # 418
......

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