IIA-CIA-Part2考試心得 - IIA-CIA-Part2最新題庫

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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Practice of Internal Auditing / Internal Audit Engagement
Exam Number:	IIA-CIA-Part2
Exam Duration:	120 minutes
Available Languages:	Portuguese, Thai, Russian, Simplified Chinese, Arabic, Traditional Chinese, Spanish, English, Korean, Japanese, Turkish, German, French, Polish
Exam Price:	$280 USD (Member), $415 USD (Non-Member), $215 USD (Student)
Passing Score:	600 out of 800
Related Certifications:	CIA Part 3 - Internal Audit Function CIA Part 1 - Internal Audit Fundamentals
Certificate Validity Period:	3 years from program approval
Exam Format:	Multiple-choice questions, Computer-based exam
Real Exam Qty:	100
Recommended Training:	IIA Official Exam Prep
Exam Registration:	IIA CCMS Registration System
Sample Questions:	IIA IIA-CIA-Part2 Sample Questions
Exam Way:	Online remote proctored or onsite at Pearson VUE test centers
Pre Condition:	Bachelor's degree or higher; or 5 years internal audit experience; must complete CIA Part 1 first (recommended)
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-2

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IIA-CIA-Part2最新題庫 - 最新IIA-CIA-Part2題庫資源

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最新的 Certified Internal IIA-CIA-Part2 免費考試真題 (Q787-Q792):

問題 #787
Which of the following is not an outcome of control self-assessment?

A. Informal, soft controls are omitted, and greater focus is placed on hard controls.
B. Nonaudit employees become experienced in assessing controls and associating control processes with managing risks.
C. Internal auditors become involved in and knowledgeable about the self-assessment process.
D. The entire objectives-risks-controls infrastructure of an organization is subject to greater monitoring and continuous improvement.

答案：A

解題說明：
Control self-assessment (CSA) processes typically emphasize the inclusion and evaluation of both formal (hard) and informal (soft) controls. The exclusion of informal, soft controls is not an outcome of an effective CSA process. Instead, CSA encourages a comprehensive review of all control types to enhance risk management and control effectiveness. Reference: = IIA's Practice Guide on Control Self-assessment.

問題 #788
Which of the following could increase risks to the organization's control environment?

A. Lower than average employee turnover.
B. Incentive-based compensation structures
C. Implementation of a fraud hotline
D. Strong board of directors oversight.

答案：B

解題說明：
Incentive-based compensation can increase the risk of unethical behavior or fraudulent activities as employees might be tempted to manipulate results to achieve their performance targets.
This could undermine the control environment and lead to significant risks if not managed properly

問題 #789
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 audit risk and associated legal implications increase
C. The results of the individual engagements do not support a positive assurance opinion on the effectiveness of internal control
D. The reliance on other assurance providers increases

答案：B

解題說明：
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

問題 #790
According to IIA guidance, which of the following is true regarding the exit conference for an internal audit engagement?

A. Both the chief audit executive and the chief executive over the activity or function reviewed must attend the exit conference to validate the findings.
B. A primary purpose of the exit conference is to provide for the timely communication of observations that call for immediate management action.
C. The exit conference provides only anticipated results for inclusion in the final audit communication.
D. During the exit conference, the performance of the internal auditors who executed the engagement is reviewed.

答案：B

解題說明：
According to IIA guidance, the primary purpose of the exit conference is to ensure timely communication of observations and findings, especially those that require immediate management action. This meeting allows auditors to discuss their findings with management, address any disagreements, and clarify the facts before the final report is issued. It does not require the attendance of both the chief audit executive and the chief executive over the activity (B), nor is it solely for reviewing anticipated results (C) or the performance of the internal auditors (D). References: IIA Standard 2440 - Disseminating Results, IIA Practice Advisory 2440-1

問題 #791
Given the scarcity of internal audit resources, a chief audit executive (CAE) decided not to schedule a follow-up of audit recommendations when developing engagement work schedules. Does the CAE's decision violate the Standards?

A. Yes, because the Standards require the auditors to determine whether the client has appropriately implemented all of the auditor's recommendations.
B. Yes, because scarcity of resources is not a sufficient reason to omit follow-up action.
C. No, because when there is evidence of sufficient motivation by the client, there is no need for follow-up action.
D. No, because the Standards do not specify whether follow-up is needed.

答案：B

問題 #792
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IIA-CIA-Part2最新題庫: https://www.testpdf.net/IIA-CIA-Part2.html

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