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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Practice of Internal Auditing / Internal Audit Engagement |
| Exam Number: | IIA-CIA-Part2 |
| Passing Score: | 600 out of 800 |
| Exam Duration: | 120 minutes |
| Related Certifications: | CIA Part 3 - Internal Audit Function CIA Part 1 - Internal Audit Fundamentals |
| Certificate Validity Period: | 3 years from program approval |
| Real Exam Qty: | 100 |
| Available Languages: | English, Portuguese, Korean, French, Arabic, Polish, German, Japanese, Turkish, Traditional Chinese, Simplified Chinese, Spanish, Russian, Thai |
| Exam Format: | Computer-based exam, Multiple-choice questions |
| Exam Price: | $280 USD (Member), $415 USD (Non-Member), $215 USD (Student) |
| Recommended Training: | IIA Official Exam Prep |
| Exam Registration: | IIA CCMS Registration System |
| Sample Questions: | IIA IIA-CIA-Part2 Sample Questions |
| Exam Way: | Online remote proctored or onsite at Pearson VUE test centers |
| Pre Condition: | Bachelor's degree or higher; or 5 years internal audit experience; must complete CIA Part 1 first (recommended) |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-2 |
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IIA-CIA-Part2 Exam is the second part of the Certified Internal Auditor (CIA) certification program, which is recognized globally as the standard for internal auditors. To be eligible to take the exam, candidates must have completed the first part of the CIA program, which covers the essentials of internal auditing. Candidates must also have a minimum of two years of experience in internal auditing or a related field.
NEW QUESTION # 296
Which of the following engagement techniques would be best to meet the objective of denting a personal conflict -of -interest situation affecting an organization's procurement function?
Answer: A
Explanation:
To identify a personal conflict-of-interest situation affecting an organization's procurement function, inspecting documents is the most effective engagement technique. This involves reviewing relevant documentation such as procurement records, conflict of interest disclosures, vendor contracts, and employee relationships with vendors. This technique provides concrete evidence and can reveal discrepancies or relationships that suggest a conflict of interest, offering a clear and objective basis for any findings.
:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2310 - Identifying Information
NEW QUESTION # 297
An employee in the sales department completes a purchase requisition and forwards it to the purchaser. The purchaser places competitive bids and orders the requested items using approved purchase orders. When the employee receives the ordered items, she forwards the packing slips to the accounts payable department. The invoice for the ordered items is sent directly to the sales department, and an administrative assistant in the sales department forwards the invoices to the accounts payable department for payment. Which of the following audit steps best addresses the risk of fraud in the cash receipts process?
Answer: D
NEW QUESTION # 298
During an interview with a manager in a company's claims department, an auditor noted that the manager became nervous and changed the subject whenever the auditor raised questions about certain types of claims.
The manager's answers were consistent with company policies and procedures. When documenting the interview, the auditor should:
Answer: B
NEW QUESTION # 299
During an entity-level controls assessment, internal auditors deploy an internal control questionnaire to test the controls. Which of the following is a major drawback of this testing method?
Answer: C
Explanation:
An internal control questionnaire (ICQ) is a commonly used tool in the assessment of entity-level controls. It is a structured set of questions that auditors use to gather information about the controls in place within an organization. However, while this method can be efficient for gathering broad-based information, it has certain limitations, one of the most significant being that the information obtained can be repudiated.
Repudiation refers to the possibility that the information provided by respondents can be denied or questioned later. This is a key drawback because the responses in an ICQ are typically self-reported and may not be fully accurate or reliable. Respondents may either misunderstand the questions or provide answers that are overly optimistic, biased, or not fully truthful. This can compromise the reliability of the evidence gathered through this method.
IIA References:
According to IIA ' s International Professional Practices Framework (IPPF), particularly in the Implementation Guides that accompany the Standards, internal auditors are encouraged to use various techniques for gathering evidence to ensure the completeness, accuracy, and reliability of the information.
The guide cautions that self-reported data, such as that obtained through questionnaires, should be corroborated with additional evidence.
IIA Standard 2310: Identifying Information states that internal auditors must identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. The limitations of the ICQ, particularly the risk of repudiation, directly relate to the reliability of the information obtained.
Additionally, the IIA's Practice Guide on Evaluating Internal Controls suggests that while ICQs are useful in gaining an initial understanding of control environments, they should not be relied upon as the sole source of evidence. This emphasizes the need for corroborative evidence to address the risk of repudiation.
Given these considerations, the correct answer is A. Information obtained by this method can be repudiated because the self-reported nature of ICQs inherently carries the risk of repudiation, thus questioning the reliability of the control assessment finding
NEW QUESTION # 300
Productivity statistics are provided quarterly to a company's board of directors. An auditor
checked the ratios and other statistics in the four most recent reports. The auditor used scratch paper and copies of the board reports to verify the accuracy of computations and compared the data used in the computations with supporting documents. The auditor wrote a note describing this work for the workpapers and then discarded the scratch paper and report copies. The auditor's note stateD.
"The ratios and other statistics in the quarterly board reports were checked for the last four quarters, and appropriate supporting documents were examined. All amounts appear to be appropriate."
In this situation:
Answer: C
NEW QUESTION # 301
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