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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Exam Price: | USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student) |
| Passing Score: | 600 (scaled score, range 250-750) |
| Real Exam Qty: | 100 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Certificate Validity Period: | CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window |
| Available Languages: | French, Portuguese, German, Turkish, Japanese, Spanish, Russian, Korean, Chinese (Simplified), English |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple-choice |
| 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 |
>> IIA-CIA-Part2 Sample Questions <<
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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.
NEW QUESTION # 349
Which of the following methodologies consists of the internal auditor holding individual meetings with different people, asking them the same questions, and aggregating the results?
Answer: C
Explanation:
Structured interviews involve the internal auditor holding individual meetings with different people, asking them the same set of questions, and then aggregating the results. This method ensures consistency in the information gathered across multiple respondents, allowing for an effective comparison and analysis of the data collected.
IIA References:
* IIA Standard 2310: Identifying Information suggests that information gathered during an audit must be reliable and relevant. Structured interviews help achieve this by ensuring that each interviewee is asked the same questions, thus providing comparable data across the board.
* The Practice Guide on Interviewing Techniques emphasizes the use of structured interviews for consistency and comprehensiveness in data collection.
NEW QUESTION # 350
If an auditor expects to find numerous discrepancies between recorded values and audited values of sample selections, which sampling technique would be most appropriate?
Answer: A
NEW QUESTION # 351
What is the primary purpose of creating a preliminary draft audit report?
Answer: B
NEW QUESTION # 352
A company's cellular phone costs vary significantly by sales representative and by month. Which of the following would be the most appropriate approach for a consulting project concerning this issue?
Answer: C
Explanation:
Section: Volume B
NEW QUESTION # 353
An organization's internal audit plan includes a recurring assurance review of the human resources (HR) department. Which of the following statements is true regarding preliminary communication between the auditor in charge (AIC) and the HR department?
1. The AIC should notify HR management when the draft audit plan is being developed, as a courtesy.
2. The AIC should notify HR management before the planning stage begins.
3. The AIC should schedule formal status meetings with HR management at the start of the engagement.
4. The AIC should finalize the scope of the engagement before communicating with HR management.
Answer: B
Explanation:
Preliminary communication with HR management is essential to ensure a smooth audit process. According to IIA guidance, the auditor in charge (AIC) should notify HR management before the planning stage begins to facilitate cooperation and alignment. Additionally, scheduling formal status meetings at the start of the engagement helps in setting expectations, clarifying the scope, and ensuring ongoing communication throughout the audit process. These steps foster transparency and collaboration. References:
* IIA Standards - 2200: Engagement Planning
* IIA Practice Advisory - 2200-1: Engagement Planning
NEW QUESTION # 354
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