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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Available Languages: | English, Spanish, Japanese, German, Russian, French, Turkish, Korean, Portuguese, Chinese (Simplified) |
| Exam Format: | Multiple-choice |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window |
| Real Exam Qty: | 100 |
| Exam Price: | USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student) |
| Passing Score: | 600 (scaled score, range 250-750) |
| 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-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.
NEW QUESTION # 613
The external auditor has identified a number of production process control deficiencies involving several departments. As a result, senior management has asked the internal audit activity to complete internal control training for all related staff. According to IIA guidance, which of the following would be the most appropriate course of action for the chief audit executive to follow?
Answer: C
Explanation:
According to the IIA's guidance, internal audit can accept consulting engagements, including providing training, as long as it does not impair their independence and objectivity. In this scenario, the most appropriate action for the chief audit executive (CAE) is to accept the engagement and hire an external specialist to deliver the training. This ensures that the internal audit activity does not compromise its independence by training on areas where they might later need to provide objective assurance. By using an external expert, the CAE ensures the training is conducted by someone with the requisite expertise and without any conflict of interest.
References:
* The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 1130: Impairment to Independence or Objectivity.
* IIA Practice Guide, "Independence and Objectivity."
NEW QUESTION # 614
Which of the following actions by management would reduce an employee's opportunity to commit fraud?
Answer: D
NEW QUESTION # 615
When forming an opinion on the adequacy of management's systems of internal control, which of the following findings would provide the most reliable assurance to the chief audit executive?
* During an audit of the hiring process in a law firm, it was discovered that potential employees' credentials were not always confirmed sufficiently. This process remained unchanged at the following audit.
* During an audit of the accounts payable department, auditors calculated that two percent of accounts were paid past due. This condition persisted at a follow up audit.
* During an audit of the vehicle fleet of a rental agency, it was determined that at any given time, eight percent of the vehicles were not operational. During the next audit, this figure had increased.
* During an audit of the cash handling process in a casino, internal audit discovered control deficiencies in the transfer process between the slot machines and the cash counting area. It was corrected immediately.
Answer: C
Explanation:
The most reliable assurance comes from findings that demonstrate both the identification of issues and the effectiveness of corrective actions. In the provided scenarios, the accounts payable audit (2) and the cash handling process audit (4) illustrate instances where issues were identified, and actions were either needed (2) or taken promptly (4), thus providing a clear basis for forming an opinion on internal control adequacy.
References: = IIA Standard 2410 - Criteria for Communicating and Standard 2500 - Monitoring Progress.
NEW QUESTION # 616
During the review of an organization's retail fraud deterrence program, an employee mentions that an expensive fraud surveillance information system is rarely used. The internal auditor concludes that additional staff are required to properly utilize the system to its full potential. According to IIA guidance, which criteria for evidence is most lacking to reach this conclusion?
Answer: A
Explanation:
In internal auditing, evidence must meet certain criteria to support conclusions and recommendations.
According to IIA guidance, evidence should be sufficient, reliable, relevant, and useful. In this scenario, the internal auditor concludes that additional staff are needed to fully utilize a fraud surveillance system based on an employee's statement. However, the conclusion may lack sufficient evidence to support it.
* IIA Standard 2310 - Identifying Information:
* This standard requires that internal auditors identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. "Sufficiency" refers to the quantity of evidence necessary to convince an informed person of the validity of the auditor's findings and recommendations.
* Sufficiency of Evidence:
* The auditor's conclusion about the need for additional staff is based on a single employee's remark, which is not sufficient evidence. The auditor would need to gather more evidence, such as analyzing workload data, reviewing system logs, or assessing staff capacity, to support the conclusion fully.
* IIA Practice Advisory 2310-1:
* This advisory emphasizes the need for auditors to obtain enough factual evidence to support their findings. Relying solely on anecdotal evidence from one employee does not meet the standard for sufficiency.
* Option B (Reliability): Reliability refers to the accuracy and credibility of the evidence. The employee's statement might be credible but still insufficient in quantity.
* Option C (Relevancy): The employee's comment is relevant to the issue, but relevancy alone does not make the evidence sufficient.
* Option D (Usefulness): The information could be useful, but it lacks the sufficiency needed to justify the auditor's conclusion.
Detailed Explanation:Why Not Other Options?
NEW QUESTION # 617
Which of the following is a preventive control for fraud?
Answer: D
Explanation:
Section: Volume D
NEW QUESTION # 618
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