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The Internal Audit Engagement (IIA-CIA-Part2) exam questions can help you gain the high-in-demand skills and credentials you need to pursue a rewarding career. To do this you just need to pass the Internal Audit Engagement (IIA-CIA-Part2) certification exam which is not easy to crack. You have to put in some extra effort, and time and prepare thoroughly to pass the Internal Audit Engagement (IIA-CIA-Part2) exam. For the quick, complete, and comprehensive Internal Audit Engagement (IIA-CIA-Part2) exam dumps preparation you can get help from top-notch and easy-to-use IIA-CIA-Part2 Questions.

IIA-CIA-Part2 Certification Exam is an essential credential for individuals who are serious about their careers in internal auditing. It provides them with the knowledge and skills needed to be successful in this field, and demonstrates to employers and clients that they are competent and capable professionals.

IIA-CIA-Part2 certification exam consists of 100 multiple-choice questions that must be completed within a time limit of two hours and forty-five minutes. IIA-CIA-Part2 Exam covers a wide range of topics related to internal auditing, including internal control and risk management, governance and business ethics, communication, and audit tools and techniques. IIA-CIA-Part2 exam is conducted in English and is available in both online and paper-based formats.

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IIA-CIA-Part2 certification exam consists of 100 multiple-choice questions and is administered over a period of 2.5 hours. IIA-CIA-Part2 exam covers a wide range of topics, including risk management, governance, internal control, and audit planning and execution. Candidates must possess a minimum of two years of experience in internal auditing or a related field before they can take the exam. Upon passing the exam, candidates are awarded the IIA-CIA-Part2 Certification, which is valid for three years. To maintain the certification, candidates must complete ongoing professional education and adhere to the IIA's code of ethics.

IIA Internal Audit Engagement Sample Questions (Q337-Q342):

NEW QUESTION # 337
Which of the following sources of audit evidence is most reliable?

A. Timely audit evidence obtained directly from a customer.
B. Uncorroborated audit evidence obtained indirectly from an employee.
C. Evidence obtained directly from an untested third party.
D. Undocumented audit evidence obtained directly from a manager.

Answer: A

Explanation:
In internal auditing, the reliability of evidence is critical. According to IIA standards, evidence that is obtained directly from an external source, such as a customer, is generally considered more reliable, especially when it is timely.
Detailed Explanation:
IIA Standard 2310 - Identifying Information:
This standard requires that internal auditors obtain sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. Evidence obtained directly from external sources is often deemed more reliable because it is less likely to be biased or manipulated.
Direct Evidence:
Evidence obtained directly from a customer is considered highly reliable because it comes from an independent and external party. It is less likely to be influenced by internal pressures or conflicts of interest.
Timeliness:
The timeliness of evidence also affects its reliability. Recent and relevant information is more likely to accurately reflect the current state of affairs, making it more reliable for decision-making.
Why Not Other Options?
Option A (Untested third party): Although external, the reliability of evidence from an untested third party is uncertain until their credibility is established.
Option B (Uncorroborated evidence from an employee): This is less reliable as it may be subject to bias or self-interest.
Option C (Undocumented evidence from a manager): Undocumented evidence is generally less reliable as it lacks supporting documentation that can be verified.

NEW QUESTION # 338
Which of the following audit planning activities adds the least value in understanding the current risk exposures facing the corporation?

A. Review of corporate performance reporting and benchmarking.
B. Review of the external auditor's risk assessment.
C. Consultation with senior management and the audit committee.
D. Review of organizational strategic plans and operational plans.

Answer: A

NEW QUESTION # 339
An audit identified a number of weaknesses in the configuration of a critical client/server system. Although some of the weaknesses were corrected prior to the issuance of the audit report, correction of the rest will require between 6 and 18 months for completion. Consequently, management has developed a detailed action plan, with anticipated completion dates, for addressing the weaknesses. What is the most appropriate course of action for the chief audit executive to take?

A. Reassign information systems auditors to assist in implementing management's action plan.
B. Assess the effectiveness of corrections by reviewing statistics related to unplanned system outages, and denials of service.
C. Assess the status of corrective action during a follow-up audit engagement after the action plan has been completed.
D. Evaluate the ability of the action plan to correct the weaknesses and monitor key dates and deliverables.

Answer: D

NEW QUESTION # 340
When a significant finding is noted early during a review of the accounts payable function, which next course of action is best for communicating the issue?

A. Note the item in the workpapers for inclusion in the final audit report
B. Call a meeting and discuss me issue with the audit committee
C. Intern accounting management via an interim memorandum update
D. Alert the CEO as soon as the issue is discovered

Answer: C

Explanation:
When a significant finding is noted early during a review of the accounts payable function, the best course of action for communicating the issue is to inform internal accounting management via an interim memorandum update. This allows for timely communication and potential early remediation actions, ensuring that management is aware of the issue and can address it promptly before the final audit report is issued.
References:
* The Institute of Internal Auditors (IIA) Standards
* Internal Audit Communication and Reporting Protocols

NEW QUESTION # 341
While investigating a compromised Web server, an auditor found that the Web server logs had been deleted.
The auditor should recommend that the Web server logs be:

A. Restored automatically to the Web server from backup files.
B. Accessible by administrative users only
C. Encrypted to ensure that the logs cannot be deleted.
D. Generated and maintained on a separate secure server.

Answer: D

Explanation:
Section: Volume B
Explanation/Reference:

NEW QUESTION # 342
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