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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 |
| Exam Price: | $280 USD (Member), $415 USD (Non-Member), $215 USD (Student) |
| Passing Score: | 600 out of 800 |
| Certificate Validity Period: | 3 years from program approval |
| Available Languages: | Arabic, Thai, Japanese, Simplified Chinese, Spanish, Traditional Chinese, Polish, French, Turkish, Russian, English, Portuguese, German, Korean |
| Real Exam Qty: | 100 |
| Related Certifications: | CIA Part 1 - Internal Audit Fundamentals CIA Part 3 - Internal Audit Function |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple-choice questions, Computer-based exam |
| 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 (Practice of Internal Auditing) Exam is a certification exam offered by the Institute of Internal Auditors (IIA) that tests the knowledge and skills of professionals in the field of internal auditing. IIA-CIA-Part2 exam is an important step for those who wish to become certified internal auditors and advance their careers in this field. IIA-CIA-Part2 Exam covers a wide range of topics related to the practice of internal auditing, including risk management, governance, ethics, and communication.
NEW QUESTION # 287
Which of the following would be the least desirable criteria against which to judge current operations of an organization's treasury function?
Answer: A
Explanation:
Section: Volume C
NEW QUESTION # 288
What is the primary factor that determines the depth and breadth of audit follow-up?
Answer: B
NEW QUESTION # 289
Due to the expanded role of internal audit in the organization, the chief audit executive (CAE) of a construction company decides to employ the services of an outsourced audit service provider to augment the internal audit staff. What does the CAE need to consider in determining whether the outsourced audit service provider possesses the necessary knowledge, skills and other competencies to perform an audit engagement?
Answer: B
NEW QUESTION # 290
Management asks the chief audit executive (CAE) to allocate an internal auditor as a non-voting member of a steering committee. The committee will oversee the implementation of a significant and confidential acquisition. Which of the following should guide the CAE's selection?
Answer: A
Explanation:
Comprehensive and Detailed Explanation From Exact Extract:
According to Implementation Guidance on Independence and Objectivity (Standard 1110), internal auditors may serve in advisory roles as long as they avoid assuming management responsibility. If the CAE assigns a representative to a sensitive steering committee, the choice should be based on relevant expertise and experience to add value without compromising independence. Option D is correct: selecting an auditor with prior experience in mergers or due diligence ensures competence while maintaining objectivity.
Options A and B confuse the role of the auditor with gathering intelligence or strategy promotion. Option C is incorrect, as participation does not require only the CAE.
NEW QUESTION # 291
A large retail organization, which sells most of its products online, experiences a computer hacking incident.
The chief IT officer immediately investigates the incident and concludes that the attempt was not successful.
The chief audit executive (CAE) learns of the attack in a casual conversation with an IT auditor. Which of the following actions should the CAE take?
1. Meet with the chief IT officer to discuss the report and control improvements that will be implemented as a result of the security breach, if any.
2. Immediately inform the chair of the audit committee of the security breach, because thus far only the chief IT officer is aware of the incident.
3. Meet with the IT auditor to develop an appropriate audit program to review the organization's Internet-based sales process and key controls.
4. Include the incident in the next quarterly report to the audit committee.
Answer: A
Explanation:
Section: Volume E
NEW QUESTION # 292
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