Title: Pass Guaranteed 2026 IIA IIA-CIA-Part2: Practice of Internal Auditing First-grad [Print This Page] Author: sarahro645 Time: 3 hour before Title: Pass Guaranteed 2026 IIA IIA-CIA-Part2: Practice of Internal Auditing First-grad 2026 Latest Actual4Cert IIA-CIA-Part2 PDF Dumps and IIA-CIA-Part2 Exam Engine Free Share: https://drive.google.com/open?id=1mn50Zhpf15_Psl9qg2OSJZValRGIFJGI
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IIA-CIA-Part2 exam is a rigorous test that requires a thorough understanding of internal auditing concepts and practices. IIA-CIA-Part2 exam covers a range of topics such as risk management, governance, communication, and internal control. Candidates are expected to have practical experience in the field of internal auditing and be able to apply their knowledge to real-world situations. IIA-CIA-Part2 Exam is computer-based and consists of 100 multiple-choice questions that must be completed within two and a half hours. IIA Practice of Internal Auditing Sample Questions (Q231-Q236):NEW QUESTION # 231
Which of the following conditions should a chief audit executive take into account when deciding if a follow-up audit engagement is necessary?
* The reported observations were significant and high risk.
* Internal audit resources and the time it will require for follow-up.
* Management may not have the resources to take action.
* Management has previously decided not to take any action.
A. 1, 2, and 4 only
B. 2, 3, and 4 only
C. 1, 2, and 3 only
D. 1, 3, and 4 only
Answer: A
Explanation:
Section: Volume D
NEW QUESTION # 232
Which two of the following considerations must an internal auditor take into account while planning an audit of an accounting system/application that has been in use for the last five years?
* The level and manner of linkages between the business' mission, objectives, and structure and the accounting system/application.
* Presence or absence of computerized and manual controls that address risks.
* Identification of risks at the application level, e.g. availability and security of the system.
* Testing of the system/application for bugs and errors.
A. 2 and 4 only
B. 3 and 4 only
C. 2 and 3 only
D. 1 and 3 only
Answer: C
NEW QUESTION # 233
At the conclusion of an audit of an organization's treasury department, a report was issued to the treasurer, chief financial officer, president, and board. Because of the sensitivity of some findings, a follow-up review was performed. The auditor should provide the report of follow-up findings to the.
1. Treasurer.
2. Chief financial officer.
3. President.
4. Board.
A. III and IV only
B. I and II only
C. I, II, III, and IV.
D. I, II, and III only
Answer: C
NEW QUESTION # 234
An internal auditor is conducting a preliminary survey of the investments area, and sends an internal control questionnaire to the management of the function. (An extract of the survey is provided below).
1. Are there any restrictions for any company's investments?
2. Are there any written policies and procedures that document the flow of investment processing?
3. Are investment purchases recorded in the general ledger on the date traded?
4. Is the documentation easily accessible to an persons who need in to perform their job?
Which of the following is a drawback of testing methods like this?
A. They do not highlight control gaps
B. They ore kitted as they do not allow the auditor to test many controls.
C. They are limited as there is a risk that management may not answer fairly.
D. They are not useful for identifying areas on which the auditor should locus.
Answer: C
Explanation:
One of the primary drawbacks of using internal control questionnaires is the risk that management may not provide honest or accurate answers. This can occur due to a variety of reasons, including a lack of knowledge, intentional deception, or a misunderstanding of the questions. As a result, the responses may not accurately reflect the true state of the controls, leading to incomplete or misleading audit conclusions.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: Assessing the Adequacy of Risk Management Using ISO 31000
* IIA Standard 2310 - Identifying Information
NEW QUESTION # 235
According to the International Professional Practices Framework, which of the following statements is true regarding the use of the statement, "Conducted in Conformance with the International Standards for the Professional Practice of Internal Auditing," when communicating results of a seven-year-old internal audit activity?
A. The statement may be used only if the results of the quality assurance and improvement program support the statement.
B. The statement may be used whether or not the internal audit department has an external quality assessment review or an independent validation of a self-assessment.
C. The statement may be used only when conducting international engagements.
D. The statement should not be used for a consulting engagement.
Answer: A
Explanation:
Section: Volume C
NEW QUESTION # 236
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