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IIA IIA-CIA-Part2 Exam Syllabus Topics:

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

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IIA Internal Audit Engagement Sample Questions (Q325-Q330):

NEW QUESTION # 325
Which of the following is a drawback of the current ratio?

A. It does not allow users to determine short-term debt-paying ability.
B. It does not reflect cash-generation capacities in case of unforeseen circumstances.
C. It is not applicable to companies that operate in the heavily regulated banking industry.
D. It does not take into account liabilities and provides an assets-based view.

Answer: B

Explanation:
Option B is the best answer. The current ratio is a static liquidity measure calculated by dividing current assets by current liabilities. Although it indicates the organization ' s apparent ability to satisfy short-term obligations, it does not directly measure the organization ' s ability to generate cash , particularly when unexpected circumstances create additional liquidity requirements. Option A is incorrect because current liabilities are explicitly included in the denominator of the calculation. Option C is the opposite of the ratio ' s principal purpose: the current ratio is commonly used to assess short-term debt-paying ability. Option D is too absolute; while financial institutions may rely on specialized regulatory liquidity measures, this does not make the current ratio categorically inapplicable. Therefore, the most meaningful limitation among the available choices is that the ratio provides a point-in-time liquidity measure without directly demonstrating future cash- generation capacity.

NEW QUESTION # 326
The use of standard operating procedure questionnaires in audit fieldwork can be beneficial because:

A. These questionnaires are more comprehensive than are other types of techniques for gathering data during fieldwork.
B. These questionnaires can both identify discrepancies and educate clients.
C. These questionnaires do not normally require prior clearance with management of the audited area.
D. Standard operating procedures are essential to the effectiveness and efficiency of operations.

Answer: B

NEW QUESTION # 327
Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?

A. Compensation or other incentives that may be applicable to the service provider.
B. The financial interest the service provider may have in the organization.
C. The relationship the service provider may have had with the organization or the activities being reviewed.
D. The service provider's experience in the type of work being considered.

Answer: D

NEW QUESTION # 328
An internal auditor developed a list of internal and external risk considerations across the organization's processes, developed a scale to assess each risk and allocated the relative importance of each risk. When of the following approaches did the auditor take?

A. Risk-factor approach
B. Bottom up approach
C. Process-Metrix approach
D. Top-down approach

Answer: C

NEW QUESTION # 329
During an audit of the human resources department, an internal auditor adopts benchmarking to test the employee turnover rate. How should the internal auditor apply this technique?

A. Compare turnover with the auditor's general knowledge of the organization
B. Compare turnover m the organization to published turnover rates of peer organizations.
C. Compare turnover in one period with turnover in the previous period in the organization
D. Compare turnover in the period to total employees in the organization

Answer: C

NEW QUESTION # 330
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