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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Objectives
Topic 1: Engagement Execution	- Sampling methods and data analysis - Control testing and documentation - Audit evidence collection and evaluation
Topic 2: Managing the Internal Audit Function	- Audit plan development and resource management - Internal audit role in governance, risk, and control - Quality assurance and improvement program (QAIP)
Topic 3: Engagement Planning	- Risk assessment for audit engagements - Audit program design - Engagement objectives and scope definition
Topic 4: Communicating Results and Monitoring	- Audit report preparation and communication - Issue tracking and follow-up procedures

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IIA Internal Audit Engagement Sample Questions (Q610-Q615):

NEW QUESTION # 610
An auditor analyzed a payroll system's data files for unusual activity, such as excessive overtime hours, unusual fluctuations in pay rates, and excessive vacation time. The application controls being verified by this analysis are:

A. Edit and validation controls.
B. Controls over update access to the database.
C. Programmed balancing controls.
D. Rejected and suspense item controls.

Answer: A

Explanation:
Section: Volume A

NEW QUESTION # 611
An internal audit activity is planning its first audit of IT shared services. Which of the following controls would typically be evaluated first?

A. Transaction controls
B. General controls.
C. Application controls
D. Entity-level controls

Answer: D

Explanation:
When planning the first audit of IT shared services, it is typical to evaluate entity-level controls first.
Entity-level controls are overarching controls that affect the entire organization and are foundational for ensuring that specific application and transaction controls operate effectively. These controls include the organization's governance, risk management processes, and the overall control environment. Assessing entity-level controls provides a broad understanding of the control environment and highlights any pervasive issues that might impact more detailed areas of the audit.References: The IIA's Global Technology Audit Guide (GTAG) and COSO's Internal Control - Integrated Framework.

NEW QUESTION # 612
Which of the following is an advantage of utilizing an external fraud specialist in a suspected fraud investigation?

A. Increased access to the organization's employees.
B. Increased ability to scrutinize the organization's key business processes.
C. Increased ability to preserve evidence and the chain of command.
D. Increased access to the organization's software and proprietary data.

Answer: C

Explanation:
Utilizing an external fraud specialist in a suspected fraud investigation offers several advantages, particularly in preserving evidence and maintaining the chain of command. This is crucial for ensuring that the investigation is conducted legally and that any findings can be used in potential legal proceedings.
* Expertise in Evidence Handling:
* External fraud specialists typically have specific expertise in collecting, preserving, and documenting evidence in a manner that maintains its integrity. This includes maintaining a proper chain of custody, which is essential for legal admissibility.
* IIA Practice Guide on Fraud Investigations:
* The IIA suggests that involving specialists can enhance the credibility and effectiveness of an investigation. Specialists are trained to handle sensitive evidence and ensure that it is preserved correctly, reducing the risk of contamination or loss.
* Chain of Command:
* Maintaining a clear and secure chain of command during an investigation is critical. An external specialist is often better equipped to manage this process, ensuring that evidence is not tampered with and that all actions are documented appropriately.
* Option A (Increased access to employees): While an external specialist may interview employees, this is not their primary advantage over internal auditors.
* Option C (Increased ability to scrutinize processes): Specialists are skilled at this, but the key advantage lies in evidence preservation.
* Option D (Increased access to software and data): Access to proprietary data is important, but internal auditors usually have this access as well.
Detailed Explanation:Why Not Other Options?

NEW QUESTION # 613
Which of the following audit procedures provides the most persuasive evidence regarding the effectiveness of a quality control process designed to remove defective products before shipment?

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

Answer: A

Explanation:
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.
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2320 - Analysis and Evaluation

NEW QUESTION # 614
Which of the following statements about internal audit's follow-up process is true?

A. The actions of external auditors and other external assurance providers is not encompassed by internal audit's follow-up process.
B. Internal auditors have responsibility for determining if management and the board have implemented the recommended action or otherwise accepted the risk.
C. The nature, timing, and extent of follow-up for assurance engagements is standardized to ensure quality performance.
D. The follow-up process must be complete and documented in the working papers in order to conclude the engagement.

Answer: B

Explanation:
Section: Volume E

NEW QUESTION # 615
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