IIA-CIA-Part2인기자격증시험대비자료 & IIA-CIA-Part2덤프데모문제

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IIA-CIA-PART2 시험은 내부 감사 분야에서 탁월한 개인에게 중요한 인증입니다. 이 시험은 내부 감사와 관련된 광범위한 주제를 다루고 내부 감사 실무에서 후보자의 지식, 기술 및 능력을 테스트합니다. 시험에 합격하는 것은 업계에서 널리 인식되고 존중되는 CIA 인증을 얻는 핵심 단계입니다. 응시자는 IIA 및 기타 조직이 제공하는 다양한 연구 자원 및 교육 프로그램을 활용하여 시험을 준비 할 수 있습니다.

IIA-CIA-Part2 시험은 내부 감사 전문가로서 자신의 지식과 전문성을 입증하고자 하는 사람들을 위한 자격증 시험입니다. 이 시험은 내부감사원 인증(Certified Internal Auditor, CIA) 프로그램의 일부로서 내부감사원 협회(Institute of Internal Auditors, IIA)에서 제공합니다. IIA-CIA-Part2 시험은 거버넌스와 리스크 관리, 의사소통, 참여계획, 내부감사 참여 등 내부감사 실무에 관련된 다양한 주제를 다룹니다.

>> IIA-CIA-Part2인기자격증 시험대비자료 <<

최신 Certified Internal IIA-CIA-Part2 무료샘플문제 (Q335-Q340):

질문 # 335
Which of the following statements accurately describes the Standards requirement for ret internal audit records?

A. Retention requirements should set a minimum period of the for records storage and the process of archiving documents
B. Retention requirements should take into account the medium in which internal audit records are stored
C. Retention requirements for internal audit records should be compliant with ones set for external audit records
D. Retention requirements should be set by the chief audit executive and aligned will the organization s process and procedures

정답：D

설명：
According to IIA guidance, the chief audit executive (CAE) is responsible for establishing policies and procedures for the internal audit activity, including the retention of audit records. These requirements should be aligned with the organization's overall processes and procedures to ensure consistency and compliance with legal and regulatory requirements. This approach ensures that the retention policy is tailored to the specific needs and context of the organization, while also maintaining alignment with broader organizational policies.
References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2330 - Documenting Information
* The Institute of Internal Auditors (IIA) - Practice Advisory 2330-1: Document Retention

질문 # 336
Which of the following reasonably represents best practices regarding what should be the level of internal audit resource investment in monitoring and following up on engagement outcomes?

A. Limited resources should be employed since the actual engagement is already completed and the onus of corrective actions rests with management
B. No resources should be exclusively deployed for that at all rather it should be planned as part of future engagements in the same area
C. Resources should only be provided towards this if doing so does not result in depletion of resources for new engagements planned in the current period
D. Resources should be allocated to this without conditions as long as doing so meets the expectations of management and the judgment of the chief audit executive.

정답：D

설명：
Best practices in internal auditing emphasize the importance of follow-up on engagement outcomes to ensure that agreed-upon actions are implemented and effective. According to Standard 2500 - Monitoring Progress, the chief audit executive must establish and maintain a system to monitor the disposition of results communicated to management. This ensures that corrective actions are taken and that the internal audit function fulfills its role in improving the organization's governance, risk management, and control processes.
Allocating resources for follow-up is crucial to maintain accountability and support continuous improvement.
References:
* Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2500 - Monitoring Progress.

질문 # 337
According to IIA guidance, which of the following describes the primary reason the chief audit executive (CAE) should actively network and build relationships with senior management and the board?

A. To fulfill the CAE's responsibility to keep the board appropriately informed.
B. To help maintain the objectivity of the internal audit activity.
C. To increase opportunities to demonstrate the internal audit activity performance.
D. To expand the CAE's understanding of management issues.

정답：A

설명：
The primary reason the CAE should actively network and build relationships with senior management and the board is to fulfill their responsibility to keep the board appropriately informed. This is crucial for ensuring that the board has a clear understanding of the risks, control issues, and internal audit findings that may impact the organization.
IIA Reference:
IIA Standard 2060: Reporting to Senior Management and the Board requires the CAE to report periodically to senior management and the board on the internal audit activity's purpose, authority, responsibility, and performance relative to its plan. The CAE must also communicate significant risk exposures and control issues.
The IIA Practice Guide on Effective Communication with Stakeholders highlights the importance of regular and effective communication between the CAE, senior management, and the board to ensure transparency and alignment on key issues.

질문 # 338
An internal auditor is planning a consuming engagement and the objective is to identify opportunities to improve the efficiency of the organization's procurement process. The auditor is preparing to conduct a preliminary survey of the are a. Which of the following approaches would be most useful to obtain relevant information to support the engagement objective?

A. Complete a transaction walkthrough fiat focuses on the design and operation of financial reporting controls
B. Conduct interviews with senior management to obtain their input and insights regarding operational controls.
C. Perform a comprehensive review of the organization s existing policies and standard operating procedures.
D. Review the procurement process map w*h employees who carry out key activities to obtain their input and insights.

정답：D

질문 # 339
Insurance companies often receive electronic hospitalization claims directly from hospitals. Which of the following control procedures would be most effective in detecting fraud in such an environment?

A. Use integrated test facilities to test the accuracy of processing in a manner that is transparent to data processing.
B. Develop monitoring programs to identify unusual types of claims or an unusual number of claims by demographic class for investigation by the claims department.
C. Develop batch controls over all items received from a particular hospital and process those claims in batches.
D. Use generalized audit software to match the claimant identification number with a master list of valid policyholders.

정답：B

질문 # 340
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IIA-CIA-Part2인기자격증시험대비자료 & IIA-CIA-Part2덤프데모문제

최신 업데이트버전 IIA-CIA-Part2인기자격증 시험대비자료 시험자료

최신 Certified Internal IIA-CIA-Part2 무료샘플문제 (Q335-Q340):