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IIA-CIA-Part2 (Practice of Internal Auditing) Exam is a certification exam offered by the Institute of Internal Auditors (IIA) that tests the knowledge and skills of professionals in the field of internal auditing. IIA-CIA-Part2 exam is an important step for those who wish to become certified internal auditors and advance their careers in this field. IIA-CIA-Part2 Exam covers a wide range of topics related to the practice of internal auditing, including risk management, governance, ethics, and communication.
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The IIA CIA Part 2 Exam fee of member is the USD 230, the nonmember fee is the USD 345 and Student/Professor fee is USD 180.
IIA-CIA-Part2 certification exam is the second part of the Certified Internal Auditor (CIA) program. The CIA program is a three-part certification program that is designed to provide individuals with the necessary knowledge and skills to succeed in the field of internal auditing. The IIA-CIA-Part2 Exam focuses on the practical application of internal auditing concepts and principles.
NEW QUESTION # 110
A manager of one of a retailer's several retail outlets is stealing cash from cash sales, recording the sales as accounts receivable, and subsequently writing off the fictitious accounts receivable as bad debts. Which of the following comparisons would be most effective in signaling the possibility of such a fraud?
Answer: C
Explanation:
Section: Volume B
NEW QUESTION # 111
In the following risk control map risks have been categorized based on the level of significance and the associated level of control. Which of the following statements is true regarding Risk C?
Answer: A
Explanation:
In the risk control map, Risk C is positioned in the upper left quadrant, indicating it is critical (high risk significance) but with a low level of control. This suggests that the current controls are insufficient to mitigate the high level of risk associated with Risk C. For critical risks, a higher level of control is necessary to ensure that the risk is properly managed and mitigated. References:
* "Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)
* "Risk Management Framework" (COSO)
NEW QUESTION # 112
During an audit of a retail organization, an internal auditor found a scheme in which the warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse director updated the perpetual inventory records and then forwarded receiving reports to the accounts payable department for processing. Which of the following procedures would have most likely led to the discovery of the missing materials and the fraud?
Answer: D
NEW QUESTION # 113
A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan''
Answer: C
Explanation:
When proposing interim changes to the annual audit plan due to emerging risks, the most appropriate action for the CAE is to communicate with the CEO and present the revised audit plan to the board for approval.
This ensures that senior management is informed and supportive of the changes, and that the board, which holds the ultimate oversight responsibility, formally approves the revised plan. References:
* The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2020 - Communication and Approval.
* The IIA's Practice Guide on Engagement Planning.
NEW QUESTION # 114
Which of the following approaches to understanding business processes is conducted from a broad organizational perspective and has the greatest risk of overlooking processes that are ultimately critical?
Answer: A
Explanation:
An The top-down approach to understanding business processes is conducted from a broad organizational perspective, beginning with the overall objectives and strategic goals of the organization and then drilling down into the specific processes that support these goals. While this approach ensures alignment with the organization's objectives, it has the greatest risk of overlooking critical processes at the lower levels, especially those that might be operationally significant but not directly linked to top-level objectives.
IIA Reference:
IIA Standard 2010: Planning suggests that internal auditors should understand the organization's business processes in relation to its objectives. The top-down approach aligns with this but can risk missing important operational details that might be captured through a more granular (e.g., bottom-up) approach.
NEW QUESTION # 115
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