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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Information Gathering, Analysis and Evaluation	40%	- Use technology and audit tools effectively - Apply analytical procedures and data analysis techniques - Assess compliance with policies, standards, and requirements - Evaluate controls, risks, and process effectiveness - Gather and verify relevant information and evidence
Topic 2: Engagement Supervision and Communication	10%	- Coordinate with stakeholders and resolve issues - Supervise engagement activities and review workpapers - Monitor and follow up on engagement outcomes - Develop and communicate engagement observations and conclusions - Formulate recommendations and action plans
Topic 3: Engagement Planning	50%	- Develop engagement work program - Establish engagement criteria and resource requirements - Determine engagement objectives and scope - Consider fraud risks and applicable laws/regulations - Identify and assess risks relevant to the engagement

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IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q334-Q339):

334. Frage
An organization buys crude oil on the open market and refines it into a high-quality gasoline. The price of crude oil is extremely volatile. Which of the following is the most appropriate risk management technique to protect the organization against these price fluctuations?

A. Purchase crude oil-related derivatives such as futures or options
B. Trade crude oil derivatives at financial markets in order to benefit from price fluctuations
C. Enter into long-term gasoline purchase agreements with end customers.
D. Stock as much raw materials as possible and consider Investing into additional facilities

Antwort: A

Begründung:
To manage the risk associated with volatile crude oil prices, purchasing crude oil-related derivatives such as futures or options is an appropriate risk management technique. These financial instruments allow the organization to hedge against price fluctuations by locking in prices or securing the right to purchase at a specific price, thereby providing financial stability and predictability. Option A is not directly related to hedging crude oil price risks. Option B involves speculative trading, which can be risky. Option D may not be feasible or cost-effective compared to using derivatives.
Reference: COSO's Enterprise Risk Management - Integrating with Strategy and Performance.
Top of Form

335. Frage
Many questionnaires are made up of a series of different questions that use the same response categories (for example: strongly agree, agree, neither, disagree, strongly disagree). Some designs will have different groups of respondents answer alternate versions of the questionnaire that present the questions in different orders and reverse the orientation of the endpoints of the scale (for example: agree on the right and disagree on the left).
The purpose of such questionnaire variations is to:

A. Reduce the effects of pattern response tendencies.
B. Eliminate intentional misrepresentations.
C. Make it possible to get information about more than one population parameter using the same questions.
D. Test whether respondents are reading the questionnaire.

Antwort: A

Begründung:
Section: Volume A
Explanation

336. Frage
When reviewing workpapers, engagement supervisors may ask for additional evidence or clarification via review notes. According to IIA guidance, which of the following statements is true regarding the engagement supervisors review notes?

A. The chief audit executive must initial or sign the engagement supervisors review notes to provide evidence of appropriate engagement supervision.
B. Management of the area under review must address the engagement supervisors review notes before the audit report can be finalized.
C. Review notes provide documented proof that the engagement is supervised properly and must be retained for the quality assurance and improvement program
D. The review notes may be cleared from the final documentation once the engagement supervisors concerns have been addressed

Antwort: D

Begründung:
* Introduction:
* Review notes are comments or questions posed by engagement supervisors during the review of workpapers to ensure audit quality and completeness.
* IIA Guidance on Review Notes:
* According to the IIA, review notes serve as a tool for engagement supervisors to seek additional evidence or clarification.
* Options Analysis:
* Option A: This is correct as per IIA guidance, once concerns have been addressed, review notes can be cleared from the final documentation.
* Option B: Management does not typically address review notes; these are internal audit processes.
* Option C: The CAE does not need to initial or sign the review notes, as the engagement supervisor ' s review is sufficient.
* Option D: While review notes must be addressed, they do not necessarily need to be retained after being resolved.
* Conclusion:
* The correct procedure allows for review notes to be cleared once the engagement supervisor's concerns are addressed, streamlining the documentation process.
IIA's International Professional Practices Framework (IPPF).

337. Frage
According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

A. Enable training and development of staff, identify engagement objectives, and assign responsibilities to individual auditors.
B. Assign responsibilities to individual auditors, approve the engagement program, and enable training and development of staff.
C. Approve the engagement program, enable training and development of staff, and identify engagement objectives
D. Identify engagement objectives, assign responsibilities to individual auditors, and approve the engagement program.

Antwort: B

Begründung:
Engagement Supervision Objectives:
* Assign Responsibilities: Supervisors must clearly assign tasks and responsibilities to individual auditors to ensure clarity and accountability during the engagement.
* Approve Engagement Program: The supervisor is responsible for reviewing and approving the engagement program, ensuring that it aligns with the engagement objectives and internal audit standards.
* Training and Development: Supervision also involves mentoring and developing audit staff, providing guidance and feedback to enhance their skills and performance.
IIA Standards:
* Standard 2340 - Engagement Supervision: Internal audit engagements must be properly supervised to ensure objectives are achieved, quality is maintained, and staff are developed.
Primary Objectives:
* Clarity and Accountability: Assigning responsibilities ensures that each auditor knows their role and tasks.
* Quality and Compliance: Approving the engagement program ensures that the audit plan is robust and compliant with standards.
* Professional Development: Enabling training and development helps build a competent and skilled audit team.
References:
* Effective engagement supervision involves assigning responsibilities, approving the engagement program, and facilitating training and development, ensuring a successful audit engagement and continuous staff improvement.

338. Frage
The internal audit activity's primary responsibility in a review or examination of the organization by an external regulatory body is to:

A. Verify that regulatory reviews occur with adequate frequency.
B. Provide follow-up to determine if the regulator's findings are appropriately resolved by management.
C. Document the responses to the regulator's findings.
D. Prepare documentation for the regulator.

Antwort: B

Begründung:
Section: Volume C

339. Frage
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