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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple-choice questions, Computer-based exam |
| Certificate Validity Period: | Must complete all CIA exam parts within the program eligibility window (typically 3 years) |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Available Languages: | English |
| Real Exam Qty: | 100 multiple-choice questions |
| Passing Score: | 600 (scaled score out of 750) |
| Recommended Training: | Gleim CIA Review Course IIA Official CIA Learning System Wiley CIA Exam Review |
| 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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IIA-CIA-Part2 exam, or the Practice of Internal Auditing exam, is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part2 Exam is designed for those looking to become certified internal auditors and covers a variety of topics related to the practice of internal auditing. It is the second part of the Certified Internal Auditor (CIA) exam, which is a globally recognized certification for internal auditors.
NEW QUESTION # 758
Which of the following statements concerning workpapers is the most accurate?
Answer: A
Explanation:
The organization and content of workpapers should be based on the professional judgment of the internal auditor. Workpapers should provide sufficient detail to support the audit findings and conclusions but do not need to answer every conceivable question. Standard 2330 - Documenting Information states that internal auditors must document relevant information to support the conclusions and engagement results. This allows for flexibility and professional judgment in determining what is necessary and appropriate to include.
:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2330 - Documenting Information.
NEW QUESTION # 759
An internal audit manager is supervising an engagement. A senior auditor deviates from the approved engagement plan but meets all deadlines in the approved time schedule. Which activity is not required for the audit manager to provide proper engagement supervision?
Answer: C
Explanation:
Section: Volume C
NEW QUESTION # 760
According to IIA guidance, which of the following would be considered necessary for a one-person audit function?
Answer: A
Explanation:
For a one-person audit function, the primary focus is on ensuring that there is a clear understanding of the audit policies and procedures without the need for extensive documentation. According to the IIA's guidance, a memorandum stating the policies and procedures would suffice for a one-person audit function, providing a concise yet comprehensive outline of the necessary protocols to follow. This approach ensures that the sole auditor has clear directives while avoiding the administrative burden of maintaining a more extensive manual that might be necessary for larger audit teams.References:
* The Institute of Internal Auditors (IIA) - Practice Advisory 2040-1: Policies and Procedures
NEW QUESTION # 761
According to IIA guidance, which of the following statements is false regarding a review of the controls in place to prevent fraud?
Answer: C
Explanation:
According to IIA guidance, the focus of a review of controls to prevent fraud should be on the effectiveness rather than the efficiency of the controls. Effectiveness pertains to whether the controls adequately mitigate fraud risks and prevent fraudulent activities, while efficiency focuses on the performance and cost- effectiveness of the controls, which is not the primary concern in preventing fraud. This makes statement A false in the context of IIA guidance.
:
IIA Standards: 1220.A1 - Due Professional Care
IIA Practice Guide: Fraud Prevention and Detection in an Automated World
NEW QUESTION # 762
The chief financial officer initially asked the internal audit function to review the organization's derivative practices. However, because the internal audit function lacks the necessary expertise, management decided to hire an external firm to conduct this review.
Which of the following describes the most appropriate course of action for the chief audit executive (CAE)?
Answer: D
Explanation:
Option B is correct. Management ' s selection of the external provider does not automatically prevent the internal audit function from considering or relying on the provider ' s work. Before doing so, however, the CAE must evaluate whether the external provider is sufficiently competent and objective. The Global Internal Audit Standards state that the CAE ' s methodology for evaluating other assurance or advisory providers should consider their roles, responsibilities, organizational independence, competency, objectivity, and due professional care. Financial interests and affiliations are therefore directly relevant to assessing potential objectivity or independence impairments. Option A incorrectly assumes the CAE must personally select the provider. Option C begins reliance and monitoring before the fundamental competence/objectivity assessment. Option D is also incorrect because maintaining independence does not require ignoring potentially useful assurance work. The appropriate first action is the assessment described in B.
NEW QUESTION # 763
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