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Prep IIA-CIA-Part2 Guide, IIA-CIA-Part2 Valid Exam Registration

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IIA Practice of Internal Auditing Sample Questions (Q226-Q231):NEW QUESTION # 226
Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding. Which of the following is a reason to use narrative memoranda?
  • A. To document which outputs support other activities.
  • B. To identify individuals who perform key roles.
  • C. To explain a simple process.
  • D. To create a detailed risk assessment.
Answer: C
Explanation:
Narrative memoranda are used in internal auditing to describe processes in a clear and detailed manner, especially when the process is simple. This method is effective for documenting straightforward processes where a flowchart or other visual representation might be unnecessary or overly complex.
Detailed Explanation:
IIA Standard 2330 - Documenting Information:
This standard requires that internal auditors document relevant information to support engagement conclusions and recommendations. Narrative memoranda are one way to document processes, particularly when the process is simple and can be easily described in text.
Use of Narrative Memoranda:
Narrative memoranda provide a written account of a process, outlining each step in a sequential manner. This method is particularly useful for simple processes where the key points can be easily captured in a narrative form, without the need for complex diagrams.
Efficiency in Documentation:
For simple processes, a narrative memorandum is more efficient than a detailed flowchart. It allows the auditor to explain the process clearly and concisely, ensuring that all necessary information is captured without unnecessary detail.
Why Not Other Options?
Option A (Detailed risk assessment): A narrative memorandum is not typically used for risk assessments, which require more detailed analysis and often visual aids.
Option B (Identify key roles): While a narrative can mention roles, this is not its primary purpose.
Option D (Document outputs): Documenting outputs that support other activities typically requires more detailed mapping, such as flowcharts or tables.
Conclusion: Option C is correct because narrative memoranda are best suited for explaining simple processes in a clear and concise manner, in line with IIA documentation standards.

NEW QUESTION # 227
Which of the following might alert an auditor to the possibility of fraud in a division?
I.The division is not scheduled for an external audit this year.
II.
Sales have increased by 10 percent.
III.
A significant portion of management's compensation is directly tied to reported net income of the division.
  • A. I only.
  • B. III only.
  • C. I, II, and III.
  • D. I and II only.
Answer: B

NEW QUESTION # 228
A customer has supplied personal information to a bank to facilitate opening an account. The bank is part of a larger group of companies with core businesses including general insurance, life insurance, and investment products. Considering that the customer has closed his only account with the bank and the statutory data retention period has elapsed, which of the following actions by the bank is most likely to align with appropriate data privacy principles?
  • A. The customer's personal information is used for market research by an external company and the customer is informed prior to publishing the results of the market research.
  • B. The bank retains customer information to facilitate easier verification of personal information in the event that the customer returns to reopen his account. The customer is not informed.
  • C. Based on an assessment of likely products of interest to the customer, the bank shares the customer's personal information with other companies within the group and informs the customer.
  • D. The bank destroys all records containing a customer's personal information without informing the customer.
Answer: D
Explanation:
Comprehensive and Detailed Explanation:
Data privacy principles - particularly under GDPR and similar frameworks - emphasize data minimization, purpose limitation, and lawful processing. Once a customer closes an account and the statutory retention period ends, the organization should destroy personal information (A) to prevent misuse. Sharing data with affiliates (B) without explicit consent violates purpose limitation. Retaining data for convenience (C) is not legally justified. Using personal information for external research (D) is only valid if explicit consent was granted, but this is not described. Thus, the correct approach is Option A - delete data when it is no longer needed or legally required, ensuring compliance with privacy laws.

NEW QUESTION # 229
The final internal audit report should be distributed to which of the following individuals?
  • A. Audit client management only
  • B. Audit client management, executive management, and others approved by the chief audit executive.
  • C. Executive management only
  • D. Audit client management, executive management, and any those who request a copy.
Answer: B
Explanation:
According to the International Standards for the Professional Practice of Internal Auditing, the final audit report should be distributed to those responsible for the functions being audited (audit client management) and to those who oversee or are accountable for the audit function (executive management). Additionally, the chief audit executive (CAE) can approve distribution to other relevant stakeholders as necessary. This ensures that all relevant parties are informed and can take appropriate action based on the audit findings. References:
* IIA Standards - 2410: Criteria for Communicating
* IIA Practice Guide - Communication with the Board

NEW QUESTION # 230
During an engagement in one of the subsidiaries of an organization, an internal auditor noted the following in the workpapers:
"As a subsidiary of a multinational organization in this particular country, the entity is required to register annually with the respective ministry. However, the subsidiary did not submit the required documentation for registration during the prior year. Failure to comply with internal and external regulations could lead to penalties or fines from the respective authorities. It is recommended that the management of the subsidiary ensures compliance with the relevant legislation. As a recoverable action, management should register the subsidiary in the current year as soon as possible." What part of this narrative represents a condition of the observation made by auditors in the final report?
  • A. " ... failure to comply with internal and external regulations might lead to penalties or fines from the respective authorities."
  • B. " ... the entity is required to register annually with the respective ministry."
  • C. " ... management should register the subsidiary in the current year as soon as possible."
  • D. " ... the subsidiary did not submit required documentation for registration in the prior year."
Answer: D
Explanation:
In internal auditing, the "condition" of an observation refers to the specific state or situation that has been identified during the audit. It describes what is actually occurring and provides the factual basis for the observation. In this case, the statement "... the subsidiary did not submit required documentation for registration in the prior year." explicitly describes the observed deficiency, which is the failure to submit the necessary documentation. This condition highlights the exact issue that needs to be addressed by management.
IIA Practice Guide: "Audit Documentation"
IIA Standard 2410: "Criteria for Communicating"

NEW QUESTION # 231
......
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