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The passing score: 70%
Format : multiple-choice
Languages: English
Time Duration: 120 mins
Number of Questions: 100 questions
IIA-CIA-Part2 certification exam, commonly referred to as the Practice of Internal Auditing, is an internationally recognized certification exam that is designed to test the knowledge and skills of internal auditors. IIA-CIA-Part2 Exam is developed and administered by the Institute of Internal Auditors (IIA), which is a global professional association for internal auditors. The IIA-CIA-Part2 exam is one of the three exams that candidates must pass to earn the Certified Internal Auditor (CIA) designation.
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During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of macros. The auditor would like to train staff on how to use the macros. Which of the following is the most appropriate course of action for the internal auditor to take?
A. The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
B. The auditor must not perform the training, because any task to improve the business process could impact audit independence.
C. The auditor may proceed with the improvement task without obtaining formal approval, because the task is voluntary and not time-intensive.
D. The auditor should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task.
Answer: D
NEW QUESTION # 690
According to IIA guidance, which of the following strategies would add the least value to the achievement of the internal audit activity's (IAA's) objectives?
A. Use the results of IAA engagement and advisory reporting to guide current and future internal audit activities.
B. Establish a format and frequency for IAA reporting that is appropriate and aligns with the organization's governance structure.
C. Establish a periodic review of monitoring and reporting processes to help ensure relevant IAA reporting.
D. Align organizational activities to internal audit activities and measure according to the approved IAA performance measures.
Answer: D
Explanation:
Section: Volume E
NEW QUESTION # 691
Which of the following sampling techniques is typically used when an internal auditor wants to test a large sample for fraud?
A. Stratified sampling
B. Discovery sampling
C. Haphazard sampling
D. Probability-proportional-to-size sampling
Answer: B
Explanation:
Discovery sampling is typically used when an internal auditor wants to test a large sample for fraud. This technique is particularly effective for identifying instances of fraud or other irregularities in a population.
Discovery sampling is designed to detect at least one occurrence of an attribute, such as fraud, within the sampled population if it exists. It is particularly useful when the occurrence rate of the fraud is expected to be low.
:
IIA Practice Guide: Sampling in Internal Auditing
IIA Standards: 2320 - Analysis and Evaluation
NEW QUESTION # 692
When establishing a quality assurance and improvement program, the chief audit executive should ensure the program is designed to accomplish which of the following objectives?
1. Add value.
2. Improve operations.
3. Provide assurance that the internal audit activity conforms with the Standards.
4. Provide assurance that the internal audit activity conforms with the IIA Code of Ethics.
A. 1 and 2 only
B. 1 only
C. 1 and 3 only
D. 1, 2, 3, and 4
Answer: D
Explanation:
A quality assurance and improvement program (QAIP) established by the chief audit executive (CAE) should ensure that the internal audit activity (IAA) adheres to the International Standards for the Professional Practice of Internal Auditing (Standards) and the IIA Code of Ethics. It should also aim to add value and improve the organization's operations. This comprehensive approach ensures that the internal audit function is not only compliant but also effective in enhancing the overall governance, risk management, and control processes within the organization.References:
* IIA Standard 1300: Quality Assurance and Improvement Program.
* IIA Standard 1320: Reporting on the Quality Assurance and Improvement Program.
NEW QUESTION # 693
Upon completing a follow-up audit engagement, the chief audit executive (CAE) noted that management has not implemented any mitigation measures to address the high risks that were reported in the initial audit report. What initial step must the CAE take to address this situation?
A. Report the situation to the external auditors.
B. Communicate the issue to senior management.
C. Discuss the issue with members of management responsible for the risk area.
D. Escalate the issue to the board.
Answer: C
Explanation:
The initial step the CAE should take is to discuss the issue with the members of management responsible for the risk area. This discussion allows the CAE to understand the reasons for the lack of action, provide an opportunity for management to explain their position, and encourage them to implement the necessary mitigation measures. If this discussion does not lead to satisfactory action, the CAE would then escalate the issue to senior management or the board as appropriate.
The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
"Internal Auditing: Assurance and Advisory Services" by Urton L. Anderson et al.
NEW QUESTION # 694
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