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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Practice of Internal Auditing
Exam Number:	IIA-CIA-Part2
Exam Format:	Computer-based exam, Multiple-choice questions
Certificate Validity Period:	Must complete all CIA exam parts within the program eligibility window (typically 3 years)
Available Languages:	English
Passing Score:	600 (scaled score out of 750)
Exam Duration:	120 minutes
Related Certifications:	Certified Internal Auditor (CIA)
Real Exam Qty:	100 multiple-choice questions
Recommended Training:	IIA Official CIA Learning System Gleim CIA Review Course 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/

>> IIA-CIA-Part2 Exam Blueprint <<

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IIA-CIA-Part2 exam is recognized by the Institute of Internal Auditors (IIA), which is the leading international professional association for internal auditors. The IIA-CIA-Part2 exam is a key component of the Certified Internal Auditor (CIA) certification program. Passing IIA-CIA-Part2 Exam is necessary for individuals who want to demonstrate their proficiency in internal auditing and advance their careers in this field.

IIA Internal Audit Engagement Sample Questions (Q787-Q792):

NEW QUESTION # 787
Which of the following would constitute a violation of the IIA Code of Ethics?

A. An internal auditor, who has recently joined the organization, has accepted an assignment to audit the electronics manufacturing division. The auditor previously served as senior auditor for the external audit of that division and has audited many electronics companies during the past two years.
B. An internal auditor has no ambitions for promotion and has not engaged in training or other professional development activities during the last three years. The auditor's performance assessments indicate consistent quality of work.
C. An internal auditor has accepted an assignment to audit the warehousing function six months from now.
The auditor has no expertise in that area but has signed up for courses in warehousing that will be completed before the assignment begins.
D. An internal auditor discovered an internal financial fraud during the year, and the financial statements were adjusted to properly reflect the loss associated with the fraud. The auditor discussed the fraud with the external auditor during the external auditor's review of the working papers detailing the incident.

Answer: B

Explanation:
Section: Volume A

NEW QUESTION # 788
Which of the following audit planning activities adds the least value in understanding the current risk exposures facing the corporation?

A. Review of the external auditor's risk assessment.
B. Review of corporate performance reporting and benchmarking.
C. Consultation with senior management and the audit committee.
D. Review of organizational strategic plans and operational plans.

Answer: B

NEW QUESTION # 789
According to IIA guidance which of the following statements is true regarding the annual audit plan?

A. The annual audit plan should only be adjusted in response to problems with resourcing, scope, and data availability.
B. In an immature risk management environment it is preferable for the CAE to rely solely on her judgment regarding risk identification and assessment to develop the audit plan.
C. The chief audit executive (CAE) may incorporate risk information, including risk appetite levels from management for the audit plan at her discretion.
D. The CAE may make adjustments to the annual audit plan as needed without senior management or board approval.

Answer: C

NEW QUESTION # 790
The external auditor has identified a number of production process control deficiencies involving several departments. As a result, senior management has asked the internal audit activity to complete internal control training for all related staff. According to IIA guidance, which of the following would be the most appropriate course of action for the chief audit executive to follow?

A. Accept the engagement but hire an external training specialist to provide the necessary expertise.
B. Collaborate with the external auditor to ensure the most efficient use of resources.
C. Refuse to accept the consulting engagement because it would be a violation of independence.
D. Accept the engagement even if the audit engagement staff was previously responsible for operational areas being trained.

Answer: A

Explanation:
According to the IIA's guidance, internal audit can accept consulting engagements, including providing training, as long as it does not impair their independence and objectivity. In this scenario, the most appropriate action for the chief audit executive (CAE) is to accept the engagement and hire an external specialist to deliver the training. This ensures that the internal audit activity does not compromise its independence by training on areas where they might later need to provide objective assurance. By using an external expert, the CAE ensures the training is conducted by someone with the requisite expertise and without any conflict of interest.
References:
* The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 1130: Impairment to Independence or Objectivity.
* IIA Practice Guide, "Independence and Objectivity."

NEW QUESTION # 791
Which of the following is not true regarding the management of internal audit resources?

A. The adequacy of internal audit resources is ultimately a board responsibility.
B. Resources include external service providers and computer-assisted audit techniques.
C. Skills availability must be aligned with financial constraints.
D. A minimum level of information technology knowledge is necessary.

Answer: C

NEW QUESTION # 792
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