IIA IIA-CIA-Part2 Practice Tests, IIA-CIA-Part2 Latest Braindumps Ebook

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IIA IIA-CIA-Part2 Exam Overview:

Certification Vendor:	IIA
Exam Name:	Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing
Exam Number:	IIA-CIA-Part2
Certificate Validity Period:	CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window
Exam Format:	Multiple-choice
Exam Duration:	120 minutes
Available Languages:	Spanish, Turkish, Portuguese, Korean, German, Chinese (Simplified), English, Russian, Japanese, French
Exam Price:	USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student)
Passing Score:	600 (scaled score, range 250-750)
Related Certifications:	Certified Internal Auditor (CIA)
Real Exam Qty:	100
Sample Questions:	IIA IIA-CIA-Part2 Sample Questions
Exam Way:	Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery
Pre Condition:	Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2.
Official Syllabus URL:	https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf

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IIA IIA-CIA-Part2 Latest Braindumps Ebook & IIA-CIA-Part2 Detailed Answers

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IIA-CIA-Part2 Certification Exam is an essential credential for individuals who are serious about their careers in internal auditing. It provides them with the knowledge and skills needed to be successful in this field, and demonstrates to employers and clients that they are competent and capable professionals.

IIA-CIA-Part2 exam contains 100 multiple-choice questions and has a time limit of two and a half hours. IIA-CIA-Part2 Exam covers four domains: Managing the Internal Audit Function, Planning the Engagement, Performing the Engagement, and Communicating Engagement Results and Monitoring Progress. Candidates must score a minimum of 600 points out of a possible 750 to pass the exam.

IIA Internal Audit Engagement Sample Questions (Q463-Q468):

NEW QUESTION # 463
According to the Standards, which of the following control strategies would be the most effective in helping to prevent fraud?

A. Implement a whistleblower hotline where individuals can make anonymous phone calls to report fraudulent activities.
B. Conduct routine employee surveys to solicit their knowledge of fraud and unethical behavior within the organization.
C. Have employees annually sign a code of conduct requiring that they report any known violations.
D. Provide periodic fraud awareness training to employees and test their understanding of the training through online surveys.

Answer: D

NEW QUESTION # 464
An organization has a health and safety division that conducts audits to meet regulatory requirements. The chief health and safety officer reports directly to the CEO. Which of the following describes an appropriate role for the chief audit executive (CAE) with regard to the organization's health and safety program?

A. The CAE should give periodic reports directly to the regulator regarding health and safety issues, as it is the appropriate regulatory oversight body.
B. The CAE should hire an independent external specialist to conduct an annual assessment and provide assurance over the effectiveness of the health and safety program and the reliability of its reports.
C. The CAE has no role to play, because the chief health and safety officer reports to a senior executive.
D. The CAE should coordinate with, and review the work of, the chief health and safety officer to gain an understanding of whether risks related to health and safety are managed properly.

Answer: D

Explanation:
The role of the CAE includes ensuring that all significant risks, including those related to health and safety, are properly managed. Even though the chief health and safety officer reports directly to the CEO, the CAE should still coordinate with and review the work of this officer to understand and evaluate the management of health and safety risks. This helps ensure a comprehensive risk management approach within the organization and supports the overall assurance framework. It is not appropriate for the CAE to have no role (Option A), report directly to the regulator (Option C), or hire an external specialist annually without internal coordination (Option D).
:
IIA Standard 2010: Planning.
IIA Practice Guide on Coordinating Risk Management and Assurance.

NEW QUESTION # 465
An auditor is performing a review of a complex process to identify opportunities to increase efficiency.
What is the most practical way to document the process to identify areas of inefficiency?

A. Flowchart the process.
B. Create a decision tree.
C. Develop a PERT (program evaluation and review technique) diagram.
D. Write a description of the process activities in sequential order.

Answer: A

NEW QUESTION # 466
Which of the following is most likely to be judged as a significant residual risk that would exceed the organization's acceptable risk level?

A. Any risk that can cause material or financial loss
B. Any risk involving organizational expansion into a new geographical area with an unstable political environment.
C. Any risk that could cause injuries or pollute the environment
D. Any risk involving investments into bitcoin and suspicious derivatives

Answer: C

Explanation:
A significant residual risk that would exceed the organization's acceptable risk level is likely to be one that has severe consequences, such as causing injuries or environmental pollution. These types of risks can have substantial legal, financial, and reputational impacts on an organization and are typically beyond acceptable levels of risk tolerance. Reference:
COSO's Enterprise Risk Management - Integrating with Strategy and Performance.
The IIA's Practice Guide on Risk Management.

NEW QUESTION # 467
An internal auditor for a large telecommunications organization identified potential risk factors related to a planned billing system conversion. Which of the following risk factors would present the least potential exposure to the organization?

A. Invoice generation disruptions due to required maintenance.
B. Inaccurate billing of telephone calls due to database error.
C. Critical customer support functions are not available for a short period.
D. End user criticism and lack of support for the new system.

Answer: A

NEW QUESTION # 468
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