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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Engagement Planning	50%	- Identify and assess risks relevant to the engagement - Determine engagement objectives and scope - Establish engagement criteria and resource requirements - Consider fraud risks and applicable laws/regulations - Develop engagement work program
Engagement Supervision and Communication	10%	- Develop and communicate engagement observations and conclusions - Supervise engagement activities and review workpapers - Monitor and follow up on engagement outcomes - Formulate recommendations and action plans - Coordinate with stakeholders and resolve issues
Information Gathering, Analysis and Evaluation	40%	- Use technology and audit tools effectively - Apply analytical procedures and data analysis techniques - Evaluate controls, risks, and process effectiveness - Assess compliance with policies, standards, and requirements - Gather and verify relevant information and evidence

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IIA Internal Audit Engagement Sample Questions (Q462-Q467):

NEW QUESTION # 462
Which of the following is a disadvantage of using flowcharts during a risk assessment?

A. Flowcharts are not applicable for evaluating the design of controls
B. Flowcharts do not enable auditors to identify missing controls
C. Some serious risks that are not part of the linear process can be missed
D. People cannot quickly understand the processes via flowcharts

Answer: C

NEW QUESTION # 463
An internal auditor is discussing an audit problem with an engagement client. While listening to the client, the internal auditor should:

A. Prepare a response to the client.
B. Make sure that all details, as well as the main ideas of the client, are remembered.
C. Integrate the incoming information from the client with information that is already known.
D. Take mental notes on the speaker's nonverbal communication, as it is more important than what is being said.

Answer: C

NEW QUESTION # 464
According to the Standards, which of the following best describes what must be agreed upon to establish an understanding with clients prior to starting a consulting engagement?

A. The engagement objectives, scope, respective responsibilities, and other client expectations.
B. The engagement objectives, access to clients records, and expectations.
C. The engagement scope, opportunities for making significant improvements, and client expectations.
D. The engagement objectives, scope, and time frame to complete the engagement.

Answer: A

NEW QUESTION # 465
Which of the following is true regarding the monitoring of internal audit activities?

A. The chief audit executive must develop all monitoring policies related to the activity
B. Both large and small audit departments must have written policies on monitoring.
C. The board of directors is responsible for the establishment of monitoring polities
D. The form and content of monitoring policies could vary by industry

Answer: D

Explanation:
The form and content of monitoring policies can indeed vary depending on the industry and the specific requirements of the organization. While all internal audit activities require some level of monitoring to ensure effectiveness and compliance with standards, the specific approach and documentation may differ based on industry norms, regulatory requirements, and organizational size and complexity.
The Institute of Internal Auditors (IIA) Practice Guide: Quality Assurance and Improvement Program IIA Standard 1300 - Quality Assurance and Improvement Program

NEW QUESTION # 466
White planning an audit engagement of a procurement card activity. which of the following actions should an internal auditor take to denary relevant risks and controls?

A. Meet with the procurement card program administrator
B. Determine how many cardholders exceeded their daily limit.
C. Develop the scope and objectives of the engagement
D. Compare card transaction types against procurement card policy guidelines.

Answer: A

NEW QUESTION # 467
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