FREE PDF QUIZ PERFECT IIA - IIA-CIA-PART2 - VALID PRACTICE OF INTERNAL AUDITING EXAM SIMS

Free PDF Quiz Perfect IIA - IIA-CIA-Part2 - Valid Practice of Internal Auditing Exam Sims

Free PDF Quiz Perfect IIA - IIA-CIA-Part2 - Valid Practice of Internal Auditing Exam Sims

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Preparing for the IIA-CIA-Part2 Exam can be a daunting task, as it covers a broad range of topics related to internal auditing. However, with proper study materials and guidance, passing the exam is achievable. IIA-CIA-Part2 Exam consists of 100 multiple-choice questions, and candidates are given 2.5 hours to complete the test. IIA-CIA-Part2 exam is computer-based and can be taken at various testing centers worldwide.

IIA Practice of Internal Auditing Sample Questions (Q14-Q19):

NEW QUESTION # 14
During an engagement, an internal auditor discovered that an organization's policy on delegation of authority listed six individuals who were no longer employed with the organization. In addition, four individuals acting with disbursement authority were not identified in the policy as having such authority. Which of the following is the most effective course of action to address the control weakness?

  • A. Review further to ensure that the four individuals do not have the appropriate authority through delegation.
  • B. Advise management to add the four additional names and remove the incorrect names from the policy to make it current.
  • C. Recommend that management review the process supporting the policy and make improvements.
  • D. Immediately initiate a complete audit of the disbursement function to determine if significant frauds have occurred.

Answer: C


NEW QUESTION # 15
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 should get permission to extend the current engagement, and with the process owner's approval, perform the improvement task.
  • B. The auditor must create a new, separate consulting engagement with the business process owner prior to performing the improvement task.
  • 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 must not perform the training, because any task to improve the business process could impact audit independence.

Answer: A

Explanation:
To maintain independence and objectivity, the internal auditor should seek permission to extend the current engagement and obtain approval from the process owner before performing any improvement tasks such as training staff on how to use macros. This ensures that the improvement task is formally acknowledged and approved, maintaining the integrity of the audit process. Reference: = IIA Standard 1130 - Impairment to Independence or Objectivity and IIA Standard 2410 - Criteria for Communicating.


NEW QUESTION # 16
During the filework phase of an assurance engagement the internal auditor decides that she wants to adjust the audit work program. Which of the following is the most appropriate next step for the auditor to take9

  • A. Obtain approval from the engagement supervisor
  • B. Obtain the required resources, including IT. to complete the work
  • C. Discuss the change in scope with management of the area under review.
  • D. Request additional information needed from management of the area under review.

Answer: A

Explanation:
If an internal auditor decides to adjust the audit work program during the fieldwork phase of an assurance engagement, the most appropriate next step is to obtain approval from the engagement supervisor. This ensures that any changes to the scope or procedures are reviewed and sanctioned by the audit management, maintaining the integrity and alignment of the audit objectives.
Reference:
IIA Standards: 2240 - Engagement Work Program
IIA Practice Guide: Engagement Planning


NEW QUESTION # 17
Which of the following is one of the five attributes that internal auditors include when documenting a deficiency?

  • A. The scope of work performed during the engagement
  • B. The methodology used to analyze data
  • C. The criteria used to make the evaluation
  • D. The proposed follow-up engagement work to be performed

Answer: C

Explanation:
One of the five attributes that internal auditors include when documenting a deficiency is the criteria used to make the evaluation. The criteria represent the standards, measures, or expectations used in the evaluation process. Documenting the criteria is essential as it provides a benchmark against which the actual conditions can be compared, thereby helping to identify and explain deficiencies in controls or processes.
References:
* The Institute of Internal Auditors (IIA) Standard 2410 - Criteria for Communicating: "Final communication of engagement results must, where appropriate, contain the internal auditors' overall opinion and/or conclusions, as well as the criteria used for evaluation."
* IIA Practice Guide on "Documenting Internal Audit Observations"


NEW QUESTION # 18
The board has asked the internal audit activity (IAA) to be involved in the organization's enterprise risk management process. Which of the following activities is appropriate for IAA to perform without safeguards?

  • A. Coach management in responding to risks.
  • B. Evaluate risk management processes.
  • C. Develop risk management strategies for board approval.
  • D. Facilitate identification and evaluation of risks.

Answer: B

Explanation:
Section: Volume E


NEW QUESTION # 19
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