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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Passing Score: | 600 (scaled score out of 750) |
| Exam Duration: | 120 minutes |
| Real Exam Qty: | 100 multiple-choice questions |
| Certificate Validity Period: | Must complete all CIA exam parts within the program eligibility window (typically 3 years) |
| Exam Format: | Computer-based exam, Multiple-choice questions |
| Available Languages: | English |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Recommended Training: | Gleim CIA Review Course Wiley CIA Exam Review IIA Official CIA Learning System |
| Exam Registration: | Pearson VUE CIA Exam Scheduling CIA Certification Registration (IIA) |
| Sample Questions: | IIA IIA-CIA-Part2 Sample Questions |
| Exam Way: | Computer-based exam administered at Pearson VUE test centers or online proctoring (where available) |
| Pre Condition: | No formal prerequisite, but candidates are recommended to have a basic understanding of internal auditing concepts; CIA certification requires passing all three exam parts and meeting education/experience requirements. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/ |
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To be eligible to take the IIA-CIA-Part2 Exam, candidates must have a minimum of two years of internal auditing experience or equivalent education or other professional experience. IIA-CIA-Part2 exam is computer-based and consists of 100 multiple-choice questions that must be completed in two and a half hours. A passing score of 600 or above out of a possible 800 is required to obtain the certification, and candidates must also adhere to the IIA's Code of Ethics and meet the Continuing Professional Education requirements to maintain their certification.
NEW QUESTION # 727
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: D
NEW QUESTION # 728
Which of the following would be the least important reason for a company to merge with another company?
Answer: A
Explanation:
Section: Volume B
NEW QUESTION # 729
The chief executive officer has requested that the chief audit executive (CAE) coordinate the establishment of an enterprise risk management (ERM) program for the organization. Which of the following would be the most appropriate action for the CAE?
Answer: B
NEW QUESTION # 730
If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?
Answer: D
Explanation:
In the context of internal auditing, activities that pose immediate and significant risks to health, safety, the environment, or that conceal inappropriate activities within an organization are of high importance and typically require formal communication to the chief audit executive (CAE). These activities could have severe legal, financial, and reputational consequences for the organization. While acts that favor one party to the detriment of another are concerning and may indicate ethical or procedural issues, they are generally considered less critical compared to the other options, as they do not necessarily imply immediate and severe risks to individuals or the organization as a whole.
Reference:
The Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2060: Reporting to Senior Management and the Board.
IIA Practice Guide on Communicating Unacceptable Risk.
NEW QUESTION # 731
Which of the following is the primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity?
Answer: B
Explanation:
The primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity is to provide an opportunity for the recruitment of employees as permanent internal auditors. This rotation program helps in identifying talented individuals who might have the aptitude and interest in internal auditing. It serves as a recruitment strategy by exposing employees from other departments to the internal audit function, potentially increasing the pool of candidates for permanent internal auditor positions. This approach also benefits the internal audit activity by bringing in fresh perspectives and diverse experiences from different areas of the organization.References: IIA's Practice Guide on Human Resources Management, specifically regarding staffing and career development within internal audit functions.
NEW QUESTION # 732
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