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[General] Valid Test IIA IIA-CIA-Part2 Tutorial & Study IIA-CIA-Part2 Materials

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【General】 Valid Test IIA IIA-CIA-Part2 Tutorial & Study IIA-CIA-Part2 Materials

Posted at 1/18/2026 05:31:35      View：49 | Replies：0        Print      Only Author   [Copy Link] 1#
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IIA Practice of Internal Auditing Sample Questions (Q14-Q19):NEW QUESTION # 14
One method for dealing with the uncertainty of demand forecasts used in linear programming is to extend the model solution to include.
  • A. Sensitivity analysis.
  • B. Branch-and-bound solutions.
  • C. Nonlinear programming.
  • D. Goal seeking.
Answer: A
Explanation:
Section: Volume B

NEW QUESTION # 15
Which of the following best describes how an internal auditor would use a flowchart during engagement planning?
  • A. To evaluate the design of controls
  • B. To prepare for testing the effectiveness of controls
  • C. To plan for evaluating potential losses
  • D. To prepare a sampling plan for the engagement
Answer: A
Explanation:
During engagement planning, an internal auditor uses a flowchart to evaluate the design of controls. A flowchart visually represents the processes and controls within the organization, helping the auditor identify control points, weaknesses, and potential risks. This understanding is critical for planning the audit, as it allows the auditor to design tests that effectively assess whether the controls are properly designed and implemented to mitigate risks.
:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2210 - Engagement Objectives.

NEW QUESTION # 16
Which of the following is an advantage of an interim report?
I.An interim report provides timely feedback to the audit engagement client.
II.
An interim report provides a mechanism for communicating information on red flags promptly while they are being investigated.
III.
An interim report provides an opportunity for auditor follow-up of findings before the engagement is completed.
IV.
An interim report increases the probability that corrective action will be initiated more quickly.
  • A. I, III, and IV only.
  • B. II and III only.
  • C. I and IV only.
  • D. I, II, III, and IV.
Answer: A

NEW QUESTION # 17
What type of analysis is performed when an auditor tests for unusual variations in information by comparing the number of employees working at a factory site with the direct cost of production each month over a period of one year?
  • A. Trend analysis.
  • B. Ratio analysis.
  • C. Horizontal analysis.
  • D. Regression analysis.
Answer: D

NEW QUESTION # 18
Senior management of an organization has requested that the internal audit activity provide ongoing internal control training for all managerial personnel. This is best addressed by:
  • A. An operational assurance engagement.
  • B. A performance assurance engagement.
  • C. An informal consulting engagement.
  • D. A formal consulting engagement.
Answer: D
Explanation:
Section: Volume B

NEW QUESTION # 19
......
The second format of Practice of Internal Auditing (IIA-CIA-Part2) is the web-based practice exam that can be taken online through browsers like Firefox, Chrome, Safari, MS Edge, Internet Explorer, and Microsoft Edge. You don't need to install any excessive plugins or Software to attempt the web-based Practice IIA-CIA-Part2 Exam. All operating systems also support the web-based practice exam.
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