Title: Quiz Perfect IIA - Visual IIA-CIA-Part2 Cert Test [Print This Page] Author: benbell693 Time: yesterday 12:11 Title: Quiz Perfect IIA - Visual IIA-CIA-Part2 Cert Test BONUS!!! Download part of Prep4cram IIA-CIA-Part2 dumps for free: https://drive.google.com/open?id=1CR5mw7U5LkNO-s_Oz7yVy16fnsSlTyI_
They can try a free demo for satisfaction before buying our IIA IIA-CIA-Part2 dumps. And a 24/7 support system assists them whenever they are stuck in any problem or issue. This Practice of Internal Auditing (IIA-CIA-Part2) questions is a complete package and a blessing for candidates who want to prepare quickly for the IIA-CIA-Part2 exam. Buy It Now!
To be eligible for the IIA-CIA-Part2 exam, candidates must have successfully completed the IIA-CIA-Part1 exam and meet the educational and professional requirements set by the IIA. IIA-CIA-Part2 exam consists of 100 multiple-choice questions and is administered through a computer-based testing system. Candidates have four hours to complete the exam, and a passing score of 600 or higher is required to earn the certification. The IIA-CIA-Part2 Exam is a challenging and rigorous exam that requires candidates to have a deep understanding of the principles and practices of internal auditing. However, achieving this certification can open up many opportunities for career advancement and professional development in the field of internal auditing.
IIA-CIA-Part2 Latest Exam Notes & IIA-CIA-Part2 Pass GuideWe have prepared our IIA IIA-CIA-Part2 Training Materials for you. They are professional practice material under warranty. Accompanied with acceptable prices for your reference, all our materials with three versions are compiled by professional experts in this area more than ten years long.
To prepare for the IIA-CIA-Part2 Exam, candidates can take advantage of various study resources and training programs offered by the IIA and other organizations. These resources include study guides, practice exams, webinars, and classroom training sessions. Candidates can also join study groups and online forums to discuss and share knowledge and experiences with other candidates. IIA Practice of Internal Auditing Sample Questions (Q579-Q584):NEW QUESTION # 579
Company A has a formal comprehensive corporate code of ethics while company B does not.
Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?
I. Company A exhibits a higher standard of ethical behavior than does company B.
II. Company A has established objective criteria by which an employee's actions can be evaluated.
III.
The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.
A. II and III only
B. III only
C. I and II only
D. II only
Answer: D
NEW QUESTION # 580
When presenting an observation m writing which or the Mowing is usually true regarding the level of detail provided?
1. The description of the observation in the final audit report contains more detail then the description m the engagement workpapers
2. The description of the observation m the engagement workpapers contains more detail than the descriptor n a preliminary observation document
3. A preliminary observation document contains more detail than tie observation description in the final audit report
4. A preliminary observation document contains more detail than tie observation description in the engagement workpapers
A. 2 and3
B. 3 and 4
C. 1 and 4
D. 1 and 2
Answer: A
Explanation:
In internal auditing, the engagement workpapers typically contain more detailed descriptions of observations than the preliminary observation document because workpapers serve as the primary evidence and record of the audit procedures and findings. Similarly, a preliminary observation document generally contains more detail than the final audit report, as it serves as an initial, comprehensive documentation of the findings before they are summarized for final reporting.
Reference:
The Institute of Internal Auditors (IIA) Standards
Internal Audit Documentation and Reporting Standards
NEW QUESTION # 581
An internal auditor compared the number of human resources professionals per employee with industry standards. This comparison would assist the auditor in evaluating which of the following areas?
A. Current level of performance of the human resources department.
B. Degree of compliance with human resources policies.
C. Sufficiency of controls over payroll rate increases.
D. Adequacy of controls over hiring new employees.
Answer: A
NEW QUESTION # 582
According to IIA guidance, when of the Mowing statements is true regarding an engagement supervisor's use of review notes?
A. The engagement supervisor's review notes cannot be used as evidence of engagement supervision
B. The engagement supervisor's review notes could be cleared from all final documentation after they are addressed
C. The engagement supervisor's review notes must be maintained in a checklist separate from tie final documentation
D. The engagement supervisor's review notes should be retained m the final documental or even after they are addressed.
Answer: B
Explanation:
According to the IIA guidance, engagement supervisors' review notes are used during the audit process to ensure thoroughness and accuracy. Once these review notes have been addressed, they can be removed from the final documentation. This practice ensures that the final audit report is clear and concise, containing only the necessary documentation to support audit findings and conclusions. The review notes are considered part of the working papers during the review process but do not need to be retained in the final audit documentation once all issues have been resolved.
References:
* The Institute of Internal Auditors (IIA) Standard 2330 - Documenting Information: "Internal auditors must document relevant information to support the conclusions and engagement results."
* IIA Practice Guide on "Audit Documentation"
NEW QUESTION # 583
Senior management requested that the internal audit activity perform a consulting project to assist in making a decision on a new software system. Which of the following would be used to determine the engagement objectives?
A. An understanding of the engagement client's expectations
B. Criteria previously established by the board
C. The probability of significant errors fraud or noncompliance
D. An assessment of risks to the business objectives
Answer: A
Explanation:
When performing a consulting project to assist in making a decision on a new software system, the engagement objectives would be determined by understanding the engagement client's expectations. This ensures that the consulting engagement is aligned with what the client needs and expects, leading to more relevant and useful recommendations.
:
IIA Standards: 2010 - Planning
IIA Practice Guide: Consulting Services