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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Performing the Engagement	40%	- Assessing compliance with laws, regulations, and organizational policies - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Development of engagement findings: criteria, condition, cause, and effect - Assessing IT governance, security, and control frameworks - Evaluation of fraud risk and fraud-related indicators during engagements - Applying analytical approaches and process mapping techniques - Root cause analysis and evaluation of evidence - Information gathering: interviews, observation, document review, and data analysis - Drawing conclusions and formulating recommendations - Assessing the adequacy and effectiveness of risk management and controls
Topic 2: Planning the Engagement	20%	- Coordination with stakeholders during engagement planning - Engagement planning procedures including data analytics and sampling - Engagement objectives, scope, and resource allocation - Detailed engagement work program development - Risk and control identification and assessment for the engagement - Understanding business processes, IT systems, and relevant regulations
Topic 3: Communicating Engagement Results and Monitoring Progress	20%	- Management response and action plan tracking - Reporting on the adequacy of management's corrective actions - Disseminating final results to appropriate stakeholders - Monitoring and follow-up on the resolution of engagement findings - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Developing recommendations vs. requesting management action plans vs. collaborative approaches
Topic 4: Managing the Internal Audit Activity	20%	- Knowledge management and information sharing across the internal audit activity - Internal audit operations: planning, organizing, directing, and monitoring - Managing financial, human, and IT resources within the internal audit function - Risk-based audit planning and alignment with organizational strategy - Strategic role of internal audit within governance, risk management, and control - Coordination with external auditors and other internal assurance providers

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IIA Internal Audit Engagement Sample Questions (Q213-Q218):

NEW QUESTION # 213
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 involving investments into bitcoin and suspicious derivatives
B. Any risk that could cause injuries or pollute the environment
C. Any risk involving organizational expansion into a new geographical area with an unstable political environment.
D. Any risk that can cause material or financial loss

Answer: B

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 # 214
Which of the following statements concerning workpapers is the most accurate?

A. The organization and the format of workpapers is the same for all engagements
B. Workpapers should be complete so that every conceivable question that can be raised should be answered
C. The extent of what is included in workpapers is a matter of professional judgment
D. Copies of operational managements records should not be included, but referenced so that they can be located

Answer: D

NEW QUESTION # 215
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?

A. Select a random sample of receiving reports and trace to the recording in the perpetual inventory records.
Note differences and investigate by type of product.
B. Take an annual physical inventory, reconciling amounts with the perpetual inventory records. Note the pattern of differences and investigate.
C. Select a random sample of sales invoices and trace to the perpetual inventory records to see if inventory was on hand. Investigate any differences.
D. Select a random sample of purchase orders and trace to receiving reports and to the records in the accounts payable department.

Answer: B

Explanation:
Section: Volume A

NEW QUESTION # 216
As part of internal audit's assistance with an annual external audit, the internal auditors are required to do a preliminary analytical review of an bank account balances. This involves verifying the current year end balances as web as comparing the current year end balances with previous year end balances to highlight significant changes. Which of the following is the most reliable source for verification of the current year end bank balances?

A. Bank reconciliations as of the end of the year
B. Bank confirmations
C. Bank account general ledger balancer as of the end of the year
D. Internal bonk statements

Answer: B

NEW QUESTION # 217
Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?

A. Global Reporting Initiative.
B. Open Compliance and Ethics Group.
C. ISO 26000
D. COSO's enterprise risk management framework.

Answer: A

Explanation:
* Understanding the GRI: The Global Reporting Initiative (GRI) provides a comprehensive framework for reporting on sustainability performance, including social responsibility aspects.
* Framework and Standards: GRI standards are widely used and recognized globally, which helps organizations benchmark their performance against other entities using the same framework.
* Stakeholder Communication: The GRI framework emphasizes transparency and accountability in reporting, making it an effective tool for informing stakeholders about an organization's social responsibility performance.
* Comprehensive Coverage: GRI covers various aspects of social responsibility, including economic, environmental, and social impacts, providing a holistic view of an organization's performance.
References:
The Global Reporting Initiative (GRI) .

NEW QUESTION # 218
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