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| 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: | English, Traditional Chinese, Spanish, French, Thai, Portuguese, German, Japanese, Arabic, Polish, Turkish, Korean, Simplified Chinese, Russian |
| Related Certifications: | CIA Part 1 - Internal Audit Fundamentals CIA Part 3 - Internal Audit Function |
| Exam Price: | $280 USD (Member), $415 USD (Non-Member), $215 USD (Student) |
| Passing Score: | 600 out of 800 |
| Real Exam Qty: | 100 |
| Certificate Validity Period: | 3 years from program approval |
| Exam Format: | Computer-based exam, Multiple-choice questions |
| 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 Exam, also known as the Practice of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). It is designed to test the knowledge and skills of internal auditors who are responsible for planning, performing, and reporting the results of internal audits. IIA-CIA-Part2 exam covers a wide range of topics related to internal auditing, including risk management, governance, and internal control.
Obtaining the CIA designation is highly valued by employers and can lead to better job opportunities and higher salaries. Internal Audit Engagement certification demonstrates a candidate's commitment to their profession and their ability to meet the standards set by the Institute of Internal Auditors (IIA). Passing the IIA-CIA-Part2 Exam is a crucial step towards achieving this certification and advancing in the field of internal auditing.
NEW QUESTION # 124
Besides a chief audit executive's professional experience what determines the frequency and approach to assessing residual risk?
Answer: A
Explanation:
The frequency and approach to assessing residual risk are primarily influenced by the expectations set by the board and senior management. These expectations shape the internal audit function's priorities, including how often residual risk should be assessed and the methods used to evaluate it. This ensures that the internal audit activities are aligned with the strategic objectives and risk appetite of the organization, as defined by its senior leadership.
Reference:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2120 - Risk Management
NEW QUESTION # 125
A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive but performs no further follow-up. The auditor's actions would:
I. Be in violation of the IIA Code of Ethics for withholding meaningful information.
II. Be in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.
III. Not be in violation of either the IIA Code of Ethics or Standards.
Answer: B
Explanation:
Section: Volume C
NEW QUESTION # 126
Which of the following is one of the differences between probability-proportional-to-size (PPS) and attribute sampling?
Answer: C
Explanation:
Probability-proportional-to-size (PPS) sampling is a technique used to reach conclusions regarding monetary amounts in a population. It is designed to handle variable sampling by focusing on monetary units, making it appropriate for testing account balances. On the other hand, attribute sampling is used to assess the rate of occurrence of a specific characteristic or attribute in a population, such as compliance with a control procedure, and does not focus on monetary amounts.
References:
* The Institute of Internal Auditors (IIA) Practice Guide on "Audit Sampling"
* Generally Accepted Auditing Standards (GAAS)
NEW QUESTION # 127
Reviewing internal audit report drafts with clients is:
----
Required according to the Standards.
A form of courtesy.
Ethically mandated.
A form of validation.
Answer: D
NEW QUESTION # 128
The chief audit executive was asked to define me internal audit activity s key performance indicators (KPIs) tor the upcoming year. The KPIs must measure efficiency and effectiveness. Which of the following is an example of a KPI that measures effectiveness?
Answer: C
Explanation:
A key performance indicator (KPI) that measures effectiveness reflects how well the internal audit activity achieves its objectives and meets stakeholder expectations. Post-engagement surveys completed by management, indicating a "meets or exceeds expectations" rating, directly measure the perceived value and impact of the audit work. This KPI shows whether the internal audit function is providing useful insights, recommendations, and assurance that align with management's needs and expectations, thus demonstrating the effectiveness of the audit activity.
Institute of Internal Auditors (IIA), Practice Guide - Measuring Internal Audit Effectiveness and Efficiency.
NEW QUESTION # 129
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