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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Objectives
Topic 1: Engagement Execution	- Audit evidence collection and evaluation - Sampling methods and data analysis - Control testing and documentation
Topic 2: Managing the Internal Audit Function	- Quality assurance and improvement program (QAIP) - Internal audit role in governance, risk, and control - Audit plan development and resource management
Topic 3: Communicating Results and Monitoring	- Audit report preparation and communication - Issue tracking and follow-up procedures
Topic 4: Engagement Planning	- Audit program design - Risk assessment for audit engagements - Engagement objectives and scope definition

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IIA Internal Audit Engagement Sample Questions (Q332-Q337):

NEW QUESTION # 332
Which of the following internal audit activities is performed in the design evaluation phase?

A. The internal auditor checks a process for completeness.
B. The internal auditor reviews prior audits and workpapers.
C. The internal auditor identifies the controls over segregation of duties.
D. The internal auditor communicates the audit results to management.

Answer: C

Explanation:
During the design evaluation phase of an audit, the internal auditor's primary role is to assess whether the controls in place are appropriately designed to mitigate risks. This includes identifying key controls such as those over segregation of duties, which is a fundamental control to prevent fraud and errors by ensuring that no single individual has control over all aspects of a transaction.
IIA References:
* IIA Standard 2201: Planning Considerations highlights the importance of evaluating the adequacy of controls during the design phase. Identifying controls over segregation of duties is a critical step in this process as it ensures that the design is robust and capable of mitigating risks.

NEW QUESTION # 333
Which of the following is a disadvantage of using flowcharts during a risk assessment?

A. Flowcharts do not enable auditors to identify missing controls
B. Flowcharts are not applicable for evaluating the design of controls
C. People cannot quickly understand the processes via flowcharts
D. Some serious risks that are not part of the linear process can be missed

Answer: D

Explanation:
One disadvantage of using flowcharts during a risk assessment is that they may not capture serious risks that are not part of the linear process flow. Flowcharts are excellent tools for visualizing processes and identifying control points within a structured workflow. However, they might overlook risks that arise from non-linear interactions, external factors, or complex interdependencies that are not easily represented in a flowchart format. This limitation can result in an incomplete risk assessment if the auditor relies solely on flowcharts without considering other methods to identify all potential risks.
Reference:
Institute of Internal Auditors (IIA), Practice Guide - Auditing the Control Environment.

NEW QUESTION # 334
Which of the following recommendations made by the internal audit activity (IAA) is most likely to help prevent fraud?

A. 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.
B. 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.
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 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.

Answer: A

NEW QUESTION # 335
An organization contracted a third party to construct a new facility that was estimated to cost $25 million. Which of the following is the most pertinent reason for the organization to audit the contractor's records?

A. The estimated cost is high.
B. The contract includes a right-to-audit clause.
C. The contractor will be paid on a cost-plus basis.
D. The contractor has subcontracted much of the work.

Answer: C

Explanation:
Section: Volume B

NEW QUESTION # 336
An internal auditor believes that the internal audit activity's independence is impaired Which of the following actions should the internal auditor take first?

A. Report the impairment to senior management
B. Discuss the impairment with the audit manager.
C. Ascertain the best approach to disclose the impairment.
D. Decide on the extent of impact of the impairment

Answer: B

Explanation:
The board manages several key processes to ensure adequate governance within an organization, one of which is the development, approval, and execution of the strategic plan. This process is critical because it defines the organization's direction, goals, and the actions required to achieve these goals.
* Strategic Planning: The board plays a pivotal role in setting the organization's strategic direction, which includes establishing long-term goals and defining the means to achieve them.
* Performance Measurement: While the board may establish and measure performance objectives for the internal audit activity, this is part of a broader governance framework.
* Risk Management: The board also develops strategies to mitigate risks, ensuring that the organization can achieve its objectives effectively.
Thus, the most comprehensive governance-related process managed by the board involves strategic planning

NEW QUESTION # 337
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