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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Certified Internal Auditor (CIA) Part 2 โ Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Exam Duration: | 120 minutes |
| 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 |
| Exam Format: | Multiple-choice |
| Passing Score: | 600 (scaled score, range 250-750) |
| Available Languages: | Portuguese, French, Japanese, Korean, English, Chinese (Simplified), Turkish, Russian, Spanish, German |
| 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 Certification Exam covers a wide range of topics related to the practice of internal auditing. These topics include risk management, internal control, fraud detection, legal and regulatory compliance, and communication skills. IIA-CIA-Part2 exam is divided into multiple-choice questions, which test the candidate's knowledge of these topics. Candidates are required to pass the exam with a minimum score of 600 on a scale of 250-750.
IIA-CIA-Part2 exam is a comprehensive exam that covers a broad range of topics. IIA-CIA-Part2 Exam includes 100 multiple-choice questions that are designed to test the candidate's understanding of the key concepts in internal auditing. IIA-CIA-Part2 exam is divided into four sections: governance and risk management, conducting internal audit engagements, business acumen, and information security. IIA-CIA-Part2 exam is designed to be challenging, and candidates are required to demonstrate their knowledge of the subject matter to pass.
NEW QUESTION # 208
A post-audit questionnaire sent to audit clients is an effective mechanism for:
Answer: C
Explanation:
Section: Volume B
NEW QUESTION # 209
Where should internal auditor focus their attention when identify and assessing key risks during the planning stage of an assurance engagement?
Answer: A
Explanation:
During the planning stage of an assurance engagement, internal auditors should focus their attention on identifying and assessing inherent risks. Inherent risk is the risk of a material misstatement or noncompliance due to error or fraud that could occur before any controls are applied. Understanding inherent risk is crucial as it helps auditors identify areas that may need more extensive testing and ensures that audit resources are appropriately allocated to the highest risk areas.
Reference:
The Institute of Internal Auditors (IIA) Practice Guide: Assessing the Adequacy of Risk Management Using ISO 31000 IIA Standard 2010 - Planning
NEW QUESTION # 210
An internal auditor uses a data query tool in the purchasing process to review the vendor master file for authorizations Which of the following describes the control objective likely being tested?
Answer: B
Explanation:
In internal auditing, reviewing the vendor master file for authorizations is a test to ensure that only authorized vendors are in the system, which directly relates to the effectiveness of control measures in place. This means verifying that the controls are effective in preventing unauthorized or fraudulent vendors from being added, thereby safeguarding the organization against potential risks such as fraud, unauthorized transactions, or compliance violations.
Reference:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2120 - Risk Management.
NEW QUESTION # 211
According to IIA guidance, which of the following strategies would add the least value to the achievement of the internal audit activity's (IAA's) objectives?
Answer: B
NEW QUESTION # 212
Which of the following is a detective control for managing the risk of fraud?
Answer: D
Explanation:
Detective controls are designed to identify and detect errors or fraud after they have occurred. Receipts for employee expenses serve as a detective control by providing evidence of transactions, enabling verification and review of expenses to identify any fraudulent or unauthorized activities. Awareness of prior incidents of fraud (Option A) is more of a preventive control, contractor non-disclosure agreements (Option B) are preventive controls to mitigate risks of information leakage, and verification of currency exchange rates (Option C) is more of a transaction control. References: IIA Glossary - Detective Controls, COSO Framework
NEW QUESTION # 213
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