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IIA IIA-CIA-Part2 Exam Syllabus Topics:

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

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IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q632-Q637):

632. Frage
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An internal auditor is conducting an assessment of the organization's fraud controls. Which of the following would not be considered a preventive control?
Daily report that identifies unsuccessful system log-in attempts.
Weekly management communication with tips on identifying possible fraud.
E-mail alert sent to management for checks issued over $100,000.00.
New hire training to explain fraud and employee misconduct.

A. 3 and 4 only.
B. 1 and 2 only.
C. 1 and 3 only.
D. 2 and 4 only.

Antwort: C

633. Frage
To compete in the global market, an organization is restructuring and consolidating many of its divisions.
Prior to the consolidation, senior management requested assistance from tie internal audit activity. Which of the following consulting services would be most appropriate in this situation?

A. Brief vendors on the potential risks that will occur without continued business
B. Determine whether the organization's controls are effective in meeting business objectives
C. Assess controls for potential compliance issues that may affect me consolidation
D. Advise division managers on how to streamline operations for better efficiency

Antwort: D

Begründung:
In the context of restructuring and consolidating divisions, providing consulting services that focus on operational efficiency is highly valuable. Internal auditors can leverage their understanding of the organization's processes and controls to advise division managers on streamlining operations. This includes identifying redundant processes, recommending best practices, and suggesting ways to optimize resource use.
Such guidance helps the organization achieve a smoother transition and enhances overall efficiency, supporting the strategic objectives of the restructuring effort.
:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2120 - Risk Management and Standard 2130 - Control

634. Frage
A newly promoted chief audit executive (CAE) is faced with a backlog of assurance engagement reports to review for approval. In an attempt to attach a priority for this review, the CAE scans the opinion statement on each report. According to IIA guidance, which of the following opinions would receive the lowest review priority?
1. Graded positive opinion.
2. Negative assurance opinion.
3. Limited assurance opinion.
4. Third-party opinion.

A. 1 and 4
B. 1 and 3
C. 2 and 4
D. 2 and 3

Antwort: A

Begründung:
According to IIA guidance, a newly promoted chief audit executive (CAE) should prioritize the review of audit reports based on the significance of the findings indicated by the opinion statements. A graded positive opinion (1) suggests that the audit found strong controls with no significant issues, while a third-party opinion (4) typically involves external assessments that may not require immediate internal action. Therefore, these opinions would receive the lowest review priority. In contrast, negative assurance opinions (2) and limited assurance opinions (3) indicate potential issues or limitations in the effectiveness of controls, necessitating higher priority review to address any significant concerns promptly. References: IIA Standard 2410 - Criteria for Communicating, IIA Practice Advisory 2410-1

635. Frage
An internal auditor wants to determine whether employees are complying with the information security policy, which prohibits leaving sensitive information on employee desks overnight. The auditor checked a sample of 90 desks and found eight that contained sensitive information. How should this observation be reported, if the organization tolerates 4 percent noncompliance?

A. The incidents of noncompliance exceed the tolerance level and should be included in the final engagement report.
B. The incidents of noncompliance fall outside the acceptable tolerance limit and require immediate corrective action, as opposed to reporting.
C. The deviations are within the acceptable tolerance limit, so the matter only needs to be reported to the information security manager.
D. The matter does not need to be reported, because the noncompliant findings fall within the acceptable tolerance limit.

Antwort: A

636. Frage
A toy manufacturer receives certain components from an overseas supplier and uses them to assemble final products Recently quality reviews have identified numerous issues regarding the components' compliance with mandatory quality standards. Which type of engagement would be most appropriate to assess the root causes of the quality issues?

A. An operational audit
B. A fraud investigation
C. A third-party audit
D. A risk assessment

Antwort: A

Begründung:
An operational audit would be the most appropriate type of engagement to assess the root causes of the quality issues with components received from an overseas supplier. Operational audits focus on the efficiency and effectiveness of operations, and in this context, would involve examining the processes related to the procurement, inspection, and quality control of components to identify the underlying causes of the quality problems.
Reference:
IIA Standards: 2210 - Engagement Objectives
IIA Practice Guide: Auditing the Quality Process

637. Frage
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