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Passing the IIA-CIA-Part2 exam is a valuable achievement for professionals in the field of internal auditing. It demonstrates their proficiency in the practice of internal auditing and can lead to career advancement opportunities. Additionally, the IIA-CIA-Part2 certification is recognized globally and can help professionals stand out in a competitive job market.
IIA-CIA-Part2 exam consists of 100 multiple-choice questions, which candidates must complete within two and a half hours. IIA-CIA-Part2 Exam is computer-based and available in English, Spanish, Portuguese, French, and German. Candidates must attain a minimum score of 600 out of 800 to pass the exam and earn the certification.
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IIA-CIA-Part2 certification exam is a computer-based test, consisting of 100 multiple-choice questions. Candidates have two and a half hours to complete the exam, and a passing score of 600 or higher out of 750 is required to obtain the certification. IIA-CIA-Part2 Exam is available in multiple languages and can be taken at any Pearson VUE test center globally. Upon passing the exam, candidates receive the Practice of Internal Auditing certification, which is valid for three years, after which a recertification process is required to maintain the certification.
NEW QUESTION # 446
Which of the following represents appropriate evidence of supervisory review of engagement workpapers?
I. A supervisor's initials on each workpaper.
II. An engagement workpaper review checklist.
III. A memorandum specifying the nature, extent, and results of the supervisory review of workpapers.
IV. Performance appraisals that assess the quality of workpapers prepared by auditors.
Answer: B
Explanation:
Section: Volume B
Explanation/Reference:
NEW QUESTION # 447
According to IIA guidance, which of the following steps should precede the development of audit engagement objectives?
Answer: A
Explanation:
According to IIA guidance, risk assessment is a critical step that precedes the development of audit engagement objectives. The risk assessment process helps internal auditors identify the key areas of risk within the organization, which then informs the setting of appropriate objectives for the audit engagement.
Detailed Explanation:
IIA Standard 2201 - Planning Considerations:
This standard requires internal auditors to consider risk when planning an engagement. The risk assessment process identifies the areas of highest risk, which allows the auditor to focus on the most critical issues during the engagement.
Role of Risk Assessment:
By assessing risks, the auditor can determine which processes or controls are most likely to affect the achievement of the organization's objectives. This understanding is essential for setting the audit engagement's objectives, ensuring that they are aligned with the areas of greatest concern.
IIA Practice Advisory 2210.A1-1:
The advisory suggests that auditors should use the results of the risk assessment to establish the scope, objectives, and priorities of the engagement. Without this risk assessment, the audit objectives may not fully address the most significant risks.
Why Not Other Options?
Option A (Identification of controls): This typically occurs after the objectives are set, as controls are evaluated based on the identified risks.
Option B (Scope establishment): The scope is determined after the objectives are set, which are based on the risk assessment.
Option D (Review of resources): This step is related to the allocation of resources after the objectives and scope are defined.
NEW QUESTION # 448
An organization owns vehicles that are kept off-site by employees to pick up and deliver orders. An internal auditor selects a specific vehicle from the fixed asset register for testing. Which of the following would best provide sufficient, indirect evidence for the auditor to confirm the existence of the vehicle?
Answer: D
Explanation:
To confirm the existence of a specific vehicle selected from the fixed asset register, the best indirect evidence would be to compare the registered details of the vehicle with a date-stamped photograph. This method provides a verifiable form of evidence that the vehicle exists and matches the details recorded in the asset register. It ensures that the vehicle is still in possession of the organization and can be indirectly verified without the need for physical presence at an off-site location.
Reference:
IIA Practice Guide: "Auditing Fixed Assets"
COSO Internal Control - Integrated Framework
NEW QUESTION # 449
Which of the following would provide the best audit evidence regarding the effectiveness of an applied research department?
Answer: B
NEW QUESTION # 450
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: A
NEW QUESTION # 451
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