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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Practice of Internal Auditing / Internal Audit Engagement
Exam Number:	IIA-CIA-Part2
Related Certifications:	CIA Part 1 - Internal Audit Fundamentals CIA Part 3 - Internal Audit Function
Real Exam Qty:	100
Certificate Validity Period:	3 years from program approval
Exam Duration:	120 minutes
Passing Score:	600 out of 800
Exam Format:	Computer-based exam, Multiple-choice questions
Exam Price:	$280 USD (Member), $415 USD (Non-Member), $215 USD (Student)
Available Languages:	German, Simplified Chinese, Spanish, Thai, French, Traditional Chinese, Korean, English, Turkish, Portuguese, Russian, Japanese, Polish, Arabic
Recommended Training:	IIA Official Exam Prep
Exam Registration:	IIA CCMS Registration System
Sample Questions:	IIA IIA-CIA-Part2 Sample Questions
Exam Way:	Online remote proctored or onsite at Pearson VUE test centers
Pre Condition:	Bachelor's degree or higher; or 5 years internal audit experience; must complete CIA Part 1 first (recommended)
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-2

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IIA-CIA-Part2 exam is a rigorous and comprehensive assessment of a candidate's knowledge and skills in the practice of internal auditing. Successful completion of the exam demonstrates that a candidate has the expertise and qualifications to excel in a career in internal auditing. Internal Audit Engagement certification is highly valued by employers and can lead to increased career opportunities and salary potential.

IIA Internal Audit Engagement Sample Questions (Q254-Q259):

NEW QUESTION # 254
The internal audit manager has been delegated the task of preparing the annual internal audit plan for the forthcoming fiscal year All engagements should be appropriately categorized and presented to the chief audit executive for review Which of the following would most likely be classified as a consulting engagement?

A. Evaluating procurement department process effectiveness
B. Helping in the design of the risk management program
C. Assessing financial reporting control adequacy
D. Reviewing environmental, social, and governance reporting compliance

Answer: B

Explanation:
A consulting engagement in internal auditing involves providing advisory and related client service activities, the nature and scope of which are agreed upon with the client. These are intended to add value and improve an organization's governance, risk management, and control processes. Helping in the design of the risk management program is a consulting activity because it involves advising management on how to establish or improve the processes for identifying, assessing, and managing risks. This is different from assurance engagements, which primarily focus on assessing existing processes.
Reference:
The Institute of Internal Auditors (IIA) Standard 2010: Planning
IIA Practice Advisory 2010-1: Linking the Audit Plan to Risk and Exposures

NEW QUESTION # 255
An internal auditor and engagement client are deadlocked over the auditor's differing opinion with management on the adequacy of access controls for a major system. Which of the following strategies would be the most helpful in resolving this dispute?

A. Disclose the client's differing opinion in the final report.
B. Escalate the issue to senior management for a decision.
C. Ask the chief audit executive to mediate.
D. Conduct a joint brainstorming session with management.

Answer: D

Explanation:
Section: Volume E

NEW QUESTION # 256
Which of the following data sources would provide the least valid data for an audit of a retail store's customer service?

A. Interviews of randomly selected service personnel regarding the quality of service that they provide.
B. A graph that compares staffing levels for selected times with store traffic (number of customers) over the same time period.
C. A graph of customer service training across stores, comparing training with overall levels of service satisfaction.
D. A random survey of customer satisfaction given to customers as they leave the store.

Answer: A

NEW QUESTION # 257
An auditor is performing a review of a complex process to identify opportunities to increase efficiency. What is the most practical way to document the process to identify areas of inefficiency?

A. Create a decision tree.
B. Flowchart the process.
C. Develop a PERT (program evaluation and review technique) diagram.
D. Write a description of the process activities in sequential order.

Answer: B

NEW QUESTION # 258
According to IIA guidance, which of the following is true regarding audit supervision?
1. Supervision should be performed throughout the planning, examination, evaluation, communication, and follow-up stages of the audit engagement.
2. Supervision should extend to training, time reporting, and expense control, as well as administrative matters.
3. Supervision should include review of engagement workpapers, with documented evidence of the review.

A. 2 and 3 only
B. 1, 2, and 3
C. 1 and 3 only
D. 1 and 2 only

Answer: B

Explanation:
Section: Volume E
Explanation

NEW QUESTION # 259
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