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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Practice of Internal Auditing
Exam Number:	IIA-CIA-Part2
Real Exam Qty:	100 multiple-choice questions
Exam Format:	Computer-based exam, Multiple-choice questions
Passing Score:	600 (scaled score out of 750)
Related Certifications:	Certified Internal Auditor (CIA)
Available Languages:	English
Certificate Validity Period:	Must complete all CIA exam parts within the program eligibility window (typically 3 years)
Exam Duration:	120 minutes
Recommended Training:	Wiley CIA Exam Review IIA Official CIA Learning System Gleim CIA Review Course
Exam Registration:	CIA Certification Registration (IIA) Pearson VUE CIA Exam Scheduling
Sample Questions:	IIA IIA-CIA-Part2 Sample Questions
Exam Way:	Computer-based exam administered at Pearson VUE test centers or online proctoring (where available)
Pre Condition:	No formal prerequisite, but candidates are recommended to have a basic understanding of internal auditing concepts; CIA certification requires passing all three exam parts and meeting education/experience requirements.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/

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IIA IIA-CIA-Part2 learning materials help you to easily acquire the Internal Audit Engagement IIA-CIA-Part2 certification even if you have never touched the relative knowledge before. With our IIA-CIA-Part2 Exam Questions, you will easily get the favor of executives and successfully enter the gates of famous companies.

IIA-CIA-Part2 exam is an important certification for individuals who want to pursue a career in internal auditing. Obtaining this certification demonstrates a candidate's knowledge and skills in the practice of internal auditing, which is an essential function in any organization. Internal Audit Engagement certification also enhances a candidate's credibility and marketability, making them more attractive to potential employers.

IIA Internal Audit Engagement Sample Questions (Q460-Q465):

NEW QUESTION # 460
A healthcare organization's chief audit executive (CAE) noted that the organization's IT team relies heavily on a vendor. Therefore an IT vendor assessment review was added to the annual audit plan. During the review, the audit team discovered that the vendor had not been performing proper monitoring to ensure that the subcontractors it hired comply with the organization requirements. The organization's chief information officer (ClO) does not agree with the audit team's recommendation for the IT team to monitor the compliance level of vendor subcontractors. How should the audit team proceed to resolve this situation?

A. Escalate the issue to the audit committee, as the CIO is unwilling to implement the recommended action plan.
B. Escalate the issue to the CAE to assess whether the ClO's reasoning is acceptable.
C. Write a risk acceptance memo for the CIO to sign acknowledging the observation and indicating a willingness to accept the risk.
D. Provide an example of the attestation form that vendors must use. Then, recommend that the IT team require vendors to submit the attestation form on a regular basis.

Answer: B

NEW QUESTION # 461
Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?

A. The relationship the service provider may have had with the organization or the activities being reviewed.
B. Compensation or other incentives that may be applicable to the service provider.
C. The financial interest the service provider may have in the organization.
D. The service provider's experience in the type of work being considered.

Answer: D

Explanation:
When selecting an external service provider, the CAE must ensure that the provider possesses the necessary knowledge, skills, and competencies relevant to the specific type of work being reviewed. This is best demonstrated by the provider's experience in the relevant field (Option D). The other options, such as financial interest (Option A), prior relationships (Option B), and compensation (Option C), are considerations for assessing potential conflicts of interest or independence but are not primary criteria for evaluating technical competency.
IIA Standard 1210: Proficiency.
IIA Practice Guide on External Service Provider Arrangements.

NEW QUESTION # 462
Which of the following information systems is most likely to have the highest recovery point objective (RPO)?

A. An airport system that manages incoming and outgoing flights.
B. An emergency room system that manages critical health data.
C. A banking system that processes payments in real time.
D. An in-house employee training and career development portal.

Answer: D

Explanation:
Option D is correct. The recovery point objective represents the maximum tolerable period of data loss following a disruption. A higher RPO means the organization can tolerate losing a larger amount of recently created data. Emergency-room systems, real-time banking platforms, and flight-management systems support highly time-sensitive and critical activities; consequently, they generally require very low RPOs because even a short period of lost data could have serious consequences. An internal employee training and career- development portal is comparatively less critical and its data can normally tolerate a longer recovery point without materially disrupting essential organizational operations. Therefore, it would most likely have the highest RPO among the alternatives. The IIA ' s CIA curriculum includes disaster-recovery concepts, backup and recovery requirements, and recovery-site considerations as part of the technology knowledge relevant to internal auditing.

NEW QUESTION # 463
A chief audit executive (CAE) a developing a work program for an upcoming engagement that will review an organization's small contracting services. When of the following would the CAT need to consider most when developing the work program?

A. The organization's recent changes to how it processes payments
B. The internal audit activity's increase n budget and staffing for the year
C. The contracting department's staffing changes within the last year
D. The certifications held by the internal auditors assigned to the engagement

Answer: A

Explanation:
When developing the work program for an engagement reviewing an organization's small contracting services, the chief audit executive (CAE) should consider the organization's recent changes to how it processes payments. Changes in payment processing can significantly impact the control environment and may introduce new risks or control gaps. Understanding these changes will help the CAE design appropriate audit procedures to evaluate the effectiveness of the controls over the new processes.
Reference:
The Institute of Internal Auditors (IIA) Practice Guide: Developing the Internal Audit Strategic Plan IIA Standard 2200 - Engagement Planning

NEW QUESTION # 464
An organization has adopted an enterprise-wide risk management process and has appointed a chief risk officer (CRO) to manage the process. The board has requested that the audit committee have oversight over the risk management function. Which of the following statements is not true regarding this situation?

A. The audit committee should get assurance on the adequacy and effectiveness of the risk management process from the CRO.
B. The chief audit executive has the mandate to conduct risk assessments and give assurance to the audit committee.
C. The audit committee, on behalf of the board, has overall responsibility for the risk management process in the organization.
D. Senior management is accountable to the board for monitoring the system of internal controls.

Answer: A

Explanation:
Section: Volume D

NEW QUESTION # 465
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