IIA-CIA-Part2 Simulationsfragen - IIA-CIA-Part2 Lerntipps

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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:	IIA
Exam Name:	Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing
Exam Number:	IIA-CIA-Part2
Exam Format:	Multiple-choice
Exam Price:	USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student)
Certificate Validity Period:	CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window
Real Exam Qty:	100
Exam Duration:	120 minutes
Passing Score:	600 (scaled score, range 250-750)
Available Languages:	Chinese (Simplified), Japanese, English, Korean, Russian, Spanish, German, Portuguese, Turkish, French
Related Certifications:	Certified Internal Auditor (CIA)
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

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IIA-CIA-Part2 Schulungsangebot, IIA-CIA-Part2 Testing Engine, Internal Audit Engagement Trainingsunterlagen

Viele IT-Leute sind sich einig, dass IIA IIA-CIA-Part2 Zertifikat ein Sprungbrett zu dem Höhepunkt der IT-Branche ist. Deshalb kümmern sich viele IT-Experten um die IIA IIA-CIA-Part2 Zertifizierungsprüfung.

Die IIA-CIA-Part2-Prüfung ist ein computergestützter Test, der aus 100 Multiple-Choice-Fragen besteht. Kandidaten haben zweieinhalb Stunden Zeit, um die Prüfung abzuschließen. Die Bestehenszahl für diese Prüfung beträgt 600 von 800. Die Prüfung ist in mehreren Sprachen erhältlich, einschließlich Englisch, Spanisch, Französisch, Deutsch und Chinesisch.

IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q619-Q624):

619. Frage
A new internal auditor is overwhelmed by the number of tasks they need to complete at the engagement planning stage. Which of the following could support the auditor's organization and delivery of planned work?

A. Create a checklist
B. Prepare a fishbone diagram
C. Develop a control questionnaire
D. Review the auditor's job description

Antwort: A

Begründung:
Comprehensive and Detailed Explanation From Exact Extract:
At the planning stage, auditors must organize and structure their work to ensure all necessary steps are covered. A checklist is the appropriate tool, as it provides a systematic list of tasks, reduces oversight, and helps manage workload. A control questionnaire (C) is used for assessing controls, and a fishbone diagram (D) is used for root cause analysis, not task management. Option A is irrelevant to planning execution.

620. Frage
An organization buys crude oil on the open market and refines it into a high-quality gasoline. The price of crude oil is extremely volatile. Which of the following is the most appropriate risk management technique to protect the organization against these price fluctuations?

A. Enter into long-term gasoline purchase agreements with end customers.
B. Trade crude oil derivatives at financial markets in order to benefit from price fluctuations
C. Stock as much raw materials as possible and consider Investing into additional facilities
D. Purchase crude oil-related derivatives such as futures or options

Antwort: A

621. Frage
The following is a list of major findings in the executive summary report for an audit of the contract management process
- Noncompliance with contract provisions requiring vendors to obtain insurance policies with indemnity value of not less than $1 million
- Compliance with contract obligations and deliverables is not monitored
- No contract agreement with five vendors providing core services
Which of the following is an appropriate conclusion that can be drawn from these findings?

A. These are weaknesses resulting from a lack of a documented contracting policy
B. Management should expedite actions to rectify the observations identified
C. Substandard service delivery by vendors may not be detected
D. The internal controls guiding contract management are not operating effectively

Antwort: D

Begründung:
The appropriate conclusion that can be drawn from the findings is that the internal controls guiding contract management are not operating effectively. The listed findings, such as noncompliance with contract provisions, lack of monitoring compliance with contract obligations and deliverables, and absence of contract agreements with key vendors, indicate significant control deficiencies in the contract management process. These deficiencies suggest that the controls intended to ensure compliance and effective management of contracts are either inadequate or not functioning as intended.
Reference: IIA's Guide on Internal Controls and Audit Findings.

622. Frage
A chief audit executive has noticed that staff auditors are presenting more oral reports to supplement written reports. The best reason for the increased use of oral reports is that they:

A. Can be prepared using a flexible format and reduce the information included in the written report.
B. Can be delivered in an informal manner without preparation.
C. Permit auditors to counter arguments and provide additional information that the audience may require.
D. Reduce the amount of testing required to support audit findings.

Antwort: C

623. Frage
An internal auditor s examination of accounts receivable generates the following results:

What is the projected misstatement for the population if ratio estimation is used?

A. $84,000
B. $2100.000
C. $238,095
D. $700,000

Antwort: B

Begründung:
To determine the projected misstatement for the population using ratio estimation, the following calculation can be used:
Projected Misstatement=(Sample MisstatementSample Book Value)
×Population Book ValueProjected Misstatement=(Sample Book ValueSample Misstatement)
×Population Book Value
Given:
* Sample Misstatement = $420,000
* Sample Book Value = $12,000,000
* Population Book Value = $20,000,000
Projected Misstatement=(420,00012,000,000)×20,000,000Projected Misstatement=(12,000,000420,000)×20,
000,000
Projected Misstatement=0.035×20,000,000=700,000Projected Misstatement=0.035×20,000,000=700,000 Therefore, the projected misstatement is $700,000.
IIA Standards: 2320 - Analysis and Evaluation
IIA Practice Guide: Statistical Sampling

624. Frage
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