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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Engagement Planning	50%	- Consider fraud risks and applicable laws/regulations - Develop engagement work program - Establish engagement criteria and resource requirements - Identify and assess risks relevant to the engagement - Determine engagement objectives and scope
Engagement Supervision and Communication	10%	- Monitor and follow up on engagement outcomes - Coordinate with stakeholders and resolve issues - Formulate recommendations and action plans - Develop and communicate engagement observations and conclusions - Supervise engagement activities and review workpapers
Information Gathering, Analysis and Evaluation	40%	- Apply analytical procedures and data analysis techniques - Assess compliance with policies, standards, and requirements - Use technology and audit tools effectively - Gather and verify relevant information and evidence - Evaluate controls, risks, and process effectiveness

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IIA-CIA-Part2 Online Tests & IIA-CIA-Part2 Fragen Antworten

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IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q729-Q734):

729. Frage
After concluding a preliminary assessment, the engagement supervisor prepared a draft work program According to HA guidance which of the following would be tested by this program?

A. The process controls
B. The process risks
C. The process objectives.
D. The process scope

Antwort: A

Begründung:
According to IIA guidance, a draft work program prepared by the engagement supervisor after concluding a preliminary assessment would test the process controls. The work program outlines the specific procedures and steps the internal audit team will take to evaluate the effectiveness of the controls in place to mitigate identified risks.
Reference:
IIA Standards: 2240 - Engagement Work Program
IIA Practice Guide: Engagement Planning

730. Frage
An audit reveals that a manager's spouse is receiving paychecks, but is not employed by the organization. According to IIA guidance, which of the following actions should the internal auditor take?

A. Contact the external auditor and provide all relevant documentation.
B. Report the finding to senior management in a timely manner, following the normal chain of command.
C. Bypass the normal chain of command and contact the board directly to report the finding.
D. Meet with the local manager to obtain more information on the finding before taking further action.

Antwort: B

Begründung:
When an internal auditor discovers a significant issue, such as a manager's spouse receiving paychecks without being employed, it's essential to follow the appropriate protocols for reporting the finding.
Detailed Explanation:
IIA Standard 2060 - Reporting to Senior Management and the Board:
This standard mandates that the chief audit executive (CAE) must communicate significant risk exposures and control issues to senior management and the board. Following the normal chain of command ensures that the issue is escalated appropriately without bypassing necessary channels.
Ethical Considerations and Confidentiality:
According to the IIA's Code of Ethics, internal auditors must respect the confidentiality of the information they handle. Reporting through the established chain of command ensures that sensitive issues are handled discreetly and appropriately.
IIA Standard 2440 - Disseminating Results:
This standard requires that the results of the audit, including significant findings, should be communicated to the appropriate parties. Reporting to senior management first allows for an initial review and appropriate action before escalating to higher levels, if necessary.
Why Not Other Options?
Option A (Contacting the external auditor): While external auditors may need to be informed, this step should follow internal reporting protocols, not precede them.
Option C (Meeting with the local manager): This could compromise the investigation, as the local manager may be involved in the issue.
Option D (Bypassing the chain of command): This should only be done in extreme circumstances, such as when senior management is directly involved in the wrongdoing, which is not indicated in this scenario.

731. Frage
Which of the following is an inherent risk of issuing an opinion on the overall effectiveness of internal control?

A. The results of individual engagements do not support a satisfactory opinion on the effectiveness of internal control.
B. The results of the individual engagements do not support a positive assurance opinion on the effectiveness of internal control
C. The reliance on other assurance providers increases
D. The audit risk and associated legal implications increase

Antwort: D

Begründung:
Issuing an opinion on the overall effectiveness of internal control inherently carries the risk of increased audit risk and associated legal implications. This is because the opinion represents a high level of assurance, and any errors or omissions in the underlying audit work can lead to significant consequences, including potential legal liability. Therefore, auditors must be thorough and ensure that their conclusions are well-supported by the evidence obtained during the audit process.
:
The Institute of Internal Auditors (IIA) Practice Guide: Forming an Opinion on the Overall Adequacy and Effectiveness of Internal Controls IIA Standard 2400 - Communicating Results

732. Frage
An internal auditor uses a data query tool in the purchasing process to review the vendor master file for authorizations Which of the following describes the control objective likely being tested?

A. Response
B. Mitigation.
C. Efficiency
D. Effectiveness

Antwort: D

Begründung:
In internal auditing, reviewing the vendor master file for authorizations is a test to ensure that only authorized vendors are in the system, which directly relates to the effectiveness of control measures in place. This means verifying that the controls are effective in preventing unauthorized or fraudulent vendors from being added, thereby safeguarding the organization against potential risks such as fraud, unauthorized transactions, or compliance violations.References:
* Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2120 - Risk Management.

733. Frage
According to IIA guidance, which of the following is true when the internal audit activity is asked to investigate potential ethics violations in a foreign subsidiary?

A. Communication of any internal ethics violations to external parties may occur with appropriate safeguards.
B. Cross-cultural differences should always be handled by the staff of the same cultural background.
C. Cultural impacts are less critical where the organization practices uniform polices around the globe.
D. Local law enforcement should be involved as they are more familiar with the applicable local laws.

Antwort: A

Begründung:
According to IIA guidance, when the internal audit activity investigates potential ethics violations in a foreign subsidiary, communication of any internal ethics violations to external parties may occur, but only with appropriate safeguards. This ensures that sensitive information is protected and that the organization complies with both local and international legal requirements. Cross-cultural differences and local laws must be considered, but the primary focus is on maintaining appropriate safeguards during communication.
References: IIA Practice Guide - Auditing Ethics Programs, IIA Standard 2440 - Disseminating Results

734. Frage
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