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| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Passing Score: | 600 (scaled score, range 250-750) |
| Available Languages: | Turkish, Russian, German, Portuguese, Korean, English, Chinese (Simplified), Spanish, Japanese, French |
| Real Exam Qty: | 100 |
| Certificate Validity Period: | CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window |
| Exam Price: | USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student) |
| Exam Duration: | 120 minutes |
| Exam Format: | Multiple-choice |
| Sample Questions: | IIA IIA-CIA-Part2 Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery |
| Pre Condition: | Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2. |
| Official Syllabus URL: | https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf |
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IIA-CIA-Part2 certification exam is a critical step for individuals seeking to advance their career in the field of internal auditing. IIA-CIA-Part2 Exam covers various topics that are essential for providing effective and efficient audit services to organizations. Passing the exam and earning the certification demonstrates an individual's competence in internal auditing practices and is highly regarded by employers.
NEW QUESTION # 697
An internal auditor needs to test logical controls to determine whether all users access the organization ' s enterprise resource planning system according to the principle of least privilege. Which engagement procedure would be most effective in carrying out this test?
Answer: B
Explanation:
C is the strongest procedure because the test concerns logical access and least privilege. The CIA Part 2 syllabus places the selection of procedures for testing control effectiveness, including IT systems and cybersecurity, within engagement planning. The Global Internal Audit Standards also state that evidence reliability is strengthened when auditors obtain information directly and that auditors may directly access organizational systems to extract data. Generating the access list from the ERP system therefore provides more reliable evidence than relying on a management-prepared list. Using access-rights management software then permits systematic validation of assigned permissions. Options A and B rely partly on observing a sample of user behavior, while D relies on a management-produced list and a manual comparison. Thus, C provides the most direct and technically robust test.
NEW QUESTION # 698
Access control software on an organization's mainframe computer records detailed information concerning both successful and unsuccessful log-on attempts to applications. Which of the following audit tools would be best suited to review the access information that has been recorded?
Answer: C
NEW QUESTION # 699
An internal auditor s examination of accounts receivable generates the following results:
What is the projected misstatement for the population if ratio estimation is used?
Answer: A
Explanation:
To determine the projected misstatement for the population using ratio estimation, the following calculation can be used:
Projected Misstatement=(Sample MisstatementSample Book Value)
×Population Book ValueProjected Misstatement=(Sample Book ValueSample Misstatement)
×Population Book Value
Given:
* Sample Misstatement = $420,000
* Sample Book Value = $12,000,000
* Population Book Value = $20,000,000
Projected Misstatement=(420,00012,000,000)×20,000,000Projected Misstatement=(12,000,000420,000)×20,
000,000
Projected Misstatement=0.035×20,000,000=700,000Projected Misstatement=0.035×20,000,000=700,000 Therefore, the projected misstatement is $700,000.
IIA Standards: 2320 - Analysis and Evaluation
IIA Practice Guide: Statistical Sampling
NEW QUESTION # 700
Which of the following statements about internal audit's follow-up process is true?
Answer: B
Explanation:
According to the IIA Standards, particularly Standard 2500 - Monitoring Progress, internal auditors are responsible for monitoring the disposition of results communicated to management. They need to assess whether management has taken appropriate action to address audit findings or has consciously accepted the risk of not taking action. The follow-up process is crucial to ensure that identified risks are managed effectively. Reference: = IIA's Standard 2500 - Monitoring Progress and Practice Guide on Follow-up Processes.
NEW QUESTION # 701
According to the International Professional Practices Framework, which of the following should be excluded from a final communication for a performance audit engagement?
Answer: A
NEW QUESTION # 702
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