IIA-CIA-Part2 Bestehen Sie Internal Audit Engagement! - mit höhere Effizienz und weniger Mühen

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IIA IIA-CIA-Part2 Prüfungsplan:

Thema	Einzelheiten
Thema 1	Determine engagement procedures and prepare the engagement work program Establishing a Risk-based Internal Audit Plan
Thema 2	Identify sources of potential engagements Describe policies and procedures for the planning, organizing, directing
Thema 3	Prepare workpapers and documentation of relevant information to support conclusions and engagement results Determine the level of staff and resources needed for the engagement
Thema 4	Identify a risk management framework to assess risks and prioritize audit engagements based on the results of a risk assessment Communicating and Reporting to Senior Management and the Board
Thema 5	Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors Plan the engagement to assure identification of key risks and controls Proficient
Thema 6	Identify significant risk exposures and control and governance issues Interpret the types of consulting engagements
Thema 7	Evaluate the relevance, sufficiency, and reliability of potential sources of evidence Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area
Thema 8	Describe coordination of internal audit efforts with the external auditor, regulatory oversight bodies Determine engagement objectives, evaluation criteria, and the scope of the engagement

Das Bestehen der IIA-CIA-Part2-Prüfung ist eine großartige Leistung und kann für Personen im Bereich der internen Revision neue Karrieremöglichkeiten eröffnen. Zertifikatsinhaber werden von Arbeitgebern und Kollegen als Personen anerkannt, die ein starkes Verständnis für interne Prüfungsgrundsätze und -praktiken haben. Zusätzlich sind Zertifikatsinhaber verpflichtet, an fortlaufenden Bildungsaktivitäten teilzunehmen, um ihre Zertifizierung aufrechtzuerhalten und sicherzustellen, dass sie auf dem neuesten Stand der Entwicklungen in diesem Bereich bleiben.

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Die IIA-CIA-Part2 Zertifizierungsprüfung, auch bekannt als Praxis der Internen Revision, wird vom Institut der Internen Revision (IIA) für Fachleute angeboten, die ihr Wissen und ihre Fähigkeiten im Bereich der internen Revision verbessern möchten. Diese Prüfung ist darauf ausgelegt, das Verständnis des Kandidaten für wesentliche interne Prüfungspraktiken und -prinzipien zu testen, einschließlich Risikomanagement, Kontrollrahmen und Governance.

IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q529-Q534):

529. Frage
An internal auditor completed a test of 30 randomly selected accounts. For five of the accounts selected, the auditor was unable to find supporting documentation in the normal place of storage. Which of the following next steps would be most appropriate for the internal auditor to take?

A. Contact management to determine whether the supporting documentation can be located elsewhere.
B. Conclude that the test failed because at least 17 percent of the sample items were not supported.
C. Select five new accounts to replace the ones that were missing supporting documentation.
D. Expand the sample size to 60 to determine whether the error rate remains the same.

Antwort: A

Begründung:
When an internal auditor is unable to find supporting documentation for selected accounts during a test, the appropriate next step is to contact management to determine if the documentation is stored elsewhere. This ensures that all potential sources of evidence are explored before drawing any conclusions.
* IIA Standard 2310 - Identifying Information:
* This standard requires auditors to obtain sufficient, reliable, relevant, and useful information to support their findings. If documentation is missing, the auditor must investigate further to determine if the evidence exists in another location or form.
* Contacting Management:
* Before concluding that the test failed or expanding the sample, the auditor should first check with management to see if the documentation might be stored in an alternative location. This step ensures that the audit results are based on a thorough and complete examination of available evidence.
* IIA Practice Advisory 2330.A1-1:
* The advisory suggests that auditors should consider all sources of evidence and confirm with management if there are any alternative ways to obtain the necessary information.
* Option A (Conclude that the test failed): This conclusion would be premature without first attempting to locate the missing documentation.
* Option B (Select new accounts): This could lead to the same issue if the documentation is not missing but simply stored elsewhere.
* Option C (Expand the sample size): Expanding the sample is unnecessary if the issue is simply that the documentation is stored in a different place.
Detailed Explanation:Why Not Other Options?Conclusion: Option D is correct because it involves taking the logical next step of contacting management to locate the missing documentation, ensuring that the audit is thorough and the conclusions drawn are based on all available evidence, in line with IIA standards.

530. Frage
According to the Standards, which of the following would least likely be considered a red flag when evaluating the risk for fraud?

A. Cash receipts appear to be lower than expected from an employee's cash drawer.
B. An employee did not approve an internal report detailing expenses for the month.
C. Health benefits are detected to be claimed for a deceased employee.
D. It is alleged that an employee is receiving vendor kickbacks.

Antwort: B

531. Frage
Which of the following is the best audit procedure to obtain evidence of an organization's legal ownership of a new property?

A. Confirm with senior management and legal counsel concerning property acquisition.
B. Examine the board of directors' minutes and look for approvals to acquire property.
C. Review documents registered with the appropriate governmental authority.
D. Confirm ownership with the title company that handles the escrow account.

Antwort: C

Begründung:
Comprehensive and Detailed Explanation From Exact Extract:
Ownership of property is established through government-registered legal documents (title or deed records). While board minutes, management confirmation, or title company evidence may be useful, they are secondary. The most reliable and direct evidence is registered ownership documents (A).

532. Frage
Which of the following is the advantage of using internal control questionnaires (ICQs) as part of a preliminary survey for an engagement?

A. ICQs are efficient.
B. ICQs provide tangible evidence to be quantified.
C. ICQs put observations into perspective.
D. ICQs provide testimonial evidence.

Antwort: A

Begründung:
The primary advantage of using internal control questionnaires (ICQs) as part of a preliminary survey for an engagement is their efficiency. ICQs allow auditors to quickly gather a large amount of information about the control environment by asking structured questions that cover key areas of interest. This helps in identifying areas that require further investigation or where controls may need improvement.
IIA References:
* The IIA's Practice Guide on Evaluating Internal Controls mentions that ICQs are useful for obtaining an initial understanding of controls and are particularly efficient when time or resources are limited. They allow auditors to systematically cover a wide range of control-related topics in a relatively short period.

533. Frage
Which method provides the most direct evidence of the effectiveness of the quality control process?

A. Observing employees while they raped products for defects
B. Physically inspecting a sample of completed processing cycles for detective products prior to shipment.
C. Reviewing a quality report provided by management mat snows 13 products were identified and removed during me most recent processing cycle
D. Reviewing quality department survey results, which show 96% of employees believe all defective products are removed prior To shipping.

Antwort: B

Begründung:
Physically inspecting a sample of completed processing cycles for defective products provides direct evidence of the effectiveness of the quality control process. This method allows the internal auditor to observe firsthand whether defective products are being identified and removed prior to shipment, ensuring that the process operates as intended. This approach is more reliable than survey results or management reports, which may be subject to bias or inaccuracies.
Reference:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2320 - Analysis and Evaluation

534. Frage
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