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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Objectives
Engagement Planning	- Risk assessment for audit engagements - Engagement objectives and scope definition - Audit program design
Managing the Internal Audit Function	- Audit plan development and resource management - Quality assurance and improvement program (QAIP) - Internal audit role in governance, risk, and control
Engagement Execution	- Control testing and documentation - Sampling methods and data analysis - Audit evidence collection and evaluation
Communicating Results and Monitoring	- Issue tracking and follow-up procedures - Audit report preparation and communication

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IIA Internal Audit Engagement Sample Questions (Q442-Q447):

NEW QUESTION # 442
Which of the following recommendations made by the internal audit activity (IAA) is most likely to help prevent fraud?

A. A review of internal service-level agreement compliance in financial services found that requests for information frequently are fulfilled up to two weeks late. The IAA recommends that the financial services unit be eliminated for its ineffectiveness.
B. A review of password policy compliance found that employees frequently use the same password more than once during a year. The IAA recommends that the access control software reject any password used more than once during a 12-month period.
C. A vacation policy compliance review found that employees frequently leave on vacation before their leave applications are signed by their manager. The IAA recommends that the manager attend to the leave applications in a more timely fashion.
D. A review of customer service-level agreements found that orders to several customers are frequently delivered late. The IAA recommends that the organization extend the expected delivery time advertised on its website.

Answer: B

NEW QUESTION # 443
An internal auditor has been assigned to facilitate a risk and control self-assessment for the finance group.
Which of the following is the most appropriate role that she should assume when facilitating the workshop?

A. Provide appropriate techniques and guidelines on how the exercise should be undertaken.
B. Screen and vet participants so that the most appropriate candidates are selected to participate in the exercise.
C. Express an opinion on the participants' inputs and conclusions as the assessment progresses.
D. Evaluate and report on all issues that may be uncovered during the exercise.

Answer: A

Explanation:
Section: Volume E
Explanation/Reference:

NEW QUESTION # 444
An audit observation noted that annual inventory counts of biofuel was not being performed appropriately Fuel yards were not visited and physical amounts of biofuel were not reconciled with accounting data Management of the division understood the issue and promised to resolve the problem When should the internal auditor schedule a follow-up review?

A. When convenient for both parties
B. Before financial year end
C. As soon as possible, no later than two months after the audit
D. When management has indicated that the issue has been resolved

Answer: C

Explanation:
Strategic sourcing would best assist the CAE in balancing the internal audit activity's needs for technical audit skills, budget efficiency, and staff development opportunities. Strategic sourcing involves using a mix of internal resources, co-sourcing, and outsourcing to optimize the audit function. This approach allows the CAE to leverage external expertise for specialized skills, manage costs effectively, and provide growth opportunities for internal staff.
Reference:
IIA Standards: 2030 - Resource Management
IIA Practice Guide: Developing the Internal Audit Strategic Plan

NEW QUESTION # 445
Which of the following is true regarding the communication of engagement results with stakeholders?

A. The CAE should avoid issuing any interim reports, even for high-risk observations, prior to the issuance of the final written report to avoid leakage of sensitive information.
B. The board should always be given the final written internal audit reports at the conclusion of all internal audit engagements. Executive summaries should be avoided in all cases.
C. It is mandatory for the CAE to assess the potential risk to the organization, consult with senior management and legal counsel as appropriate, and control dissemination by restricting the use of the results prior to releasing them to parties outside of the organization if not otherwise mandated by legal, statutory, or regulatory requirements.
D. When the chief audit executive (CAE) concludes that management has accepted a level of risk that may be unacceptable to the organization, the CAE must discuss the matter with senior management. If the CAE determines that the matter has not been resolved, the CAE should seek the opinion from regulatory bodies.

Answer: C

Explanation:
Comprehensive and Detailed Explanation:
According to IIA Standard 2440 and Practice Advisory, internal audit results must be communicated in a controlled and appropriate manner. When reports are to be shared outside the organization, the CAE must evaluate risks, consult with senior management and legal counsel, and restrict dissemination unless disclosure is legally required. Option A is misleading because the CAE must escalate unresolved risk acceptance to the board, not regulators unless mandated. Option B is incorrect since interim reports for urgent, high-risk issues are appropriate and sometimes necessary. Option D is inaccurate because boards may receive executive summaries, not necessarily full reports in every case. The correct requirement is Option C: the CAE ensures external communications are controlled and aligned with laws and organizational policies.

NEW QUESTION # 446
An auditor receives anonymous information that fraud is occurring in the operation being audited, but no details are given as to the type of fraud or the individuals involved. There are several areas in which fraud could occur. The auditor should:

A. Plan detailed tests of the areas that have the highest dollar amount of transactions.
B. Interview employees to identify areas where the fraud could be occurring.
C. Identify the area that has the greatest volume of transactions and design a sampling plan for substantive testing.
D. Apply analytical procedures to areas that might be impacted by possible fraudulent activities.

Answer: D

NEW QUESTION # 447
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