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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Certified Internal Auditor (CIA) Part 2 โ Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Certificate Validity Period: | CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window |
| Exam Price: | USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student) |
| Real Exam Qty: | 100 |
| Available Languages: | Korean, French, Portuguese, Spanish, Turkish, Chinese (Simplified), Russian, German, Japanese, English |
| Exam Format: | Multiple-choice |
| Passing Score: | 600 (scaled score, range 250-750) |
| Exam Duration: | 120 minutes |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Sample Questions: | IIA IIA-CIA-Part2 Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery |
| Pre Condition: | Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2. |
| Official Syllabus URL: | https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf |
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Obtaining the IIA-CIA-Part2 Certification demonstrates that an individual has a strong understanding of the principles and practices of internal auditing. It is a globally recognized certification that can help individuals stand out in the job market and advance in their career. The IIA-CIA-Part2 certification is also a requirement for individuals who wish to pursue the higher level IIA-CIA-Part3 certification, which focuses on internal audit knowledge and skills related to business acumen, information technology, and financial management.
To take the IIA CIA Part 2 Exam, you must:
Apply for and obtain endorsement from your local IIA Institute chapter.
Have a bachelor's degree or greater from an accredited institution OR have three years (36 months) of professional business experience in internal auditing. You can also qualify for one of the IIA certifications if you're a member of a partner association.
Be able to complete the certification application and attest to your eligibility requirements.
Pass the required certification exam(s).
IIA-CIA-Part2 (Practice of Internal Auditing) Certification Exam is a rigorous assessment that requires a comprehensive understanding of internal auditing practices and principles. Successfully passing the exam demonstrates a high level of competence in the field and is a valuable asset for anyone seeking to advance their career in internal auditing.
NEW QUESTION # 207
The chief audit executive (CAE) notes during review of the final report of an assurance engagement that management has decided to accept the risks of two significant exposures identified by the audit. Which of the following actions by the CAE would be least prudent in these circumstances?
Answer: B
NEW QUESTION # 208
During an engagement the internal auditors reported that the organization was paying suppliers without receiving the merchandise. Management responded that it would immediately establish the use of receiving reports. As part of the follow-up activity, which of the following procedures would be the most appropriate in determining that management action was implemented?
Answer: B
NEW QUESTION # 209
An internal auditor has been assigned to facilitate a risk and control self-assessment for the finance group.
Which of the following is the most appropriate role that she should assume when facilitating the workshop?
Answer: D
NEW QUESTION # 210
In a review of an electronic data interchange application using a third-party service provider, the auditor shoulD.
I.Ensure encryption keys meet International Organization for Standardization (ISO) standards.
II.
Determine whether an independent review of the service provider's operation has been
conducted.
III.
Verify that only public-switched data networks are used by the service provider.
IV.
Verify that the service provider's contracts include necessary clauses, such as the right to audit.
Answer: A
NEW QUESTION # 211
While conducting an engagement in the procurement department, the internal auditor noticed that the department head's travel reports showed minor travel expenses, and there were no charges for hotels, meals, or transportation However, the auditor knew that the department head frequently traveled worldwide to meet with suppliers and visit their production sites. Which of the following would be the most appropriate next step for the auditor?
Answer: B
Explanation:
* Identifying the Anomaly: The internal auditor has identified a discrepancy in the travel expenses of the department head, who frequently travels yet reports minimal expenses. This raises a red flag that needs further investigation.
* Understanding the Context: It is important to determine if there are legitimate reasons for the discrepancy, such as special arrangements made for senior management travel, which could explain the absence of typical travel expenses like hotels, meals, and transportation.
* Appropriate Next Step: Investigating whether there are any special arrangements for senior management travel (Option C) is the most logical next step. This helps in understanding the context and validating whether the discrepancy is justified or indicative of potential issues such as fraud or misreporting.
Reference: Internal auditing standards emphasize the need for auditors to understand the environment and context of the organization's operations when anomalies are detected.
Other Options Considered:
Option A: Making a note for future follow-up is not proactive and delays addressing a potential issue.
Option B: Analyzing supplier trends, while useful, does not directly address the travel expense anomaly.
Option D: Estimating costs based on destinations can provide insights but does not explain potential legitimate arrangements made by the organization.
Conclusion: Investigating special arrangements regarding senior management travel (Option C) is the most appropriate step to understand the discrepancy and ensure there are no irregularities.
NEW QUESTION # 212
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