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To be eligible to take the IIA-CIA-Part2 exam, candidates must have a minimum of two years of experience in internal auditing or a related field. They must also have completed the IIA-CIA-Part1 (Essentials of Internal Auditing) exam. Candidates who pass the IIA-CIA-Part2 Exam and meet the other requirements for certification will earn the CIA designation, which is recognized globally as a mark of excellence in the field of internal auditing.

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IIA-CIA-Part2 Study Guide: Internal Audit Engagement & IIA-CIA-Part2 Learning Materials

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IIA Internal Audit Engagement Sample Questions (Q620-Q625):

NEW QUESTION # 620
Which of the following statements concerning workpapers is the most accurate?

A. The organization and the format of workpapers is the same for all engagements
B. Copies of operational managements records should not be included, but referenced so that they can be located
C. The extent of what is included in workpapers is a matter of professional judgment
D. Workpapers should be complete so that every conceivable question that can be raised should be answered

Answer: B

NEW QUESTION # 621
Which of the following is one of the five basic tnanoal statement assertions when an internal auditor evaluates controls over financial reporting?

A. Reasonableness
B. Relevance
C. Existence or occurrence
D. Reliability or appropriateness

Answer: C

Explanation:
One of the five basic financial statement assertions that an internal auditor evaluates when assessing controls over financial reporting is "existence or occurrence." This assertion verifies that assets, liabilities, and equity interests actually exist at a given date, and that recorded transactions have actually occurred during a given period. It ensures that the financial statements are not overstated through the inclusion of fictitious or erroneous items.
:
COSO Framework
PCAOB Auditing Standard No. 15: Audit Evidence

NEW QUESTION # 622
An organization has acquired a new line of business. None of the organization's internal auditors have the required expertise to perform an internal audit of the new business line; therefore, the chief audit executive (CAE) has contracted the services of an external audit firm to perform the engagement. The CAE has assigned a member of the internal audit team to assist the external team with the engagement. According to the Standards, which of the following statements is true regarding supervision of the engagement?

A. The CAE may rely upon the external firm's auditor in charge to supervise the engagement.
B. The CAE is not responsible for the quality of an audit performed by an external firm.
C. The external firm's auditor in charge must defer to the judgment of the CAE for any disputes.
D. The CAE should not assign an inexperienced staff member to assist with the engagement.

Answer: C

NEW QUESTION # 623
Given the scarcity of internal audit resources, a chief audit executive (CAE) decided not to schedule a follow-up of audit recommendations when developing engagement work schedules. Does the CAE's decision violate the Standards?

A. No, because the Standards do not specify whether follow-up is needed.
B. Yes, because scarcity of resources is not a sufficient reason to omit follow-up action.
C. Yes, because the Standards require the auditors to determine whether the client has appropriately implemented all of the auditor's recommendations.
D. No, because when there is evidence of sufficient motivation by the client, there is no need for follow-up action.

Answer: B

Explanation:
Section: Volume A

NEW QUESTION # 624
An internal auditor notes that employees continue to violate segregation-of-duty controls in several areas of the finance department, despite previous audit recommendations. Which of the following recommendations is the most appropriate to address this concern?

A. Recommend rotating finance staff in this area.
B. Recommend appropriate awareness training for all finance department staff.
C. Recommend additional segregation-of-duty reviews.
D. Recommend that management address these concerns immediately.

Answer: B

NEW QUESTION # 625
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