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IIA-CIA-Part2 Questions and Answers

Question # 1

An organization recently acquired a subsidiary in a new industry, and management asked the chief audit executive (CAE) to perform a comprehensive audit of the subsidiary prior to recommencing operations The CAE is unsure her team has the necessary skills and knowledge to accept the engagement According to IIAguidance, which of the following responses by the CAE would be most appropriate?

A.

The CAE should accept the engagement and ensure that an explanation of the expertise limitations is included in the final audit report.

B.

The CAE should ask management to hire an external expert who is familiar with the industry to perform an independent audit for management

C.

The CAE should accept the engagement and hire an external expert to assist the audit team with the audit of the subsidiary

D.

The CAE should recommend postponing the engagement until the internal audit team is able to develop sufficient knowledge of the new industry

Question # 2

According to ISO 31000, which of the following statements is correct?

A.

The board is responsible for setting the organizational attitude through tone at the top.

B.

The internal audit activity will provide assurance over operating effectiveness but not over the design of risk management activities

C.

The internal audit activity can give objective assurance on any part of the risk management framework for which it is responsible.

D.

The framework is designed to be effective for organizations no matter how small.

Question # 3

According to IIA guidance, which of the following is least likely to be a key financial control in an organization's accounts payable process?

A.

Require the approval of additions and changes to the vendor master listing, where the inherent risk of false vendors is high.

B.

Monitor amounts paid each period and compare them to the budget to identify potential issues.

C.

Compare employee addresses to vendor addresses to identify potential employee fraud.

D.

Monitor customer quality complaints compared to the prior period to identify vendor issues.

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IIA IIA-CIA-Part2 Exam Dumps FAQs

The IIA IIA-CIA-Part2 exam consists of multiple-choice questions that assess your knowledge and skills related to conducting internal audits.
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The IIA IIA-CIA-Part2 exam questions are regularly updated to ensure that they reflect the most recent IIA-CIA-Part2 dumps questions and topics.
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By using the IIA-CIA-Part2 practice test questions on Myexamcollection, you can enhance your knowledge and skills, which can contribute to your professional development and career advancement.

The IIA-CIA-Part2 and IIA-CIA-Part3 certification exams are both part of the Certified Internal Auditor (CIA) program offered by The Institute of Internal Auditors (IIA), but they focus on different areas of internal auditing

  • IIA-CIA-Part2: The IIA-CIA-Part2 Exam tests candidates on their knowledge of managing the internal audit function, including planning engagements, performing the audit, and communicating results.
  • IIA-CIA-Part3: The IIA-CIA-Part3 Exam tests candidates on their understanding of core business concepts that are essential for internal auditors.
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Yes, candidates must have completed the IIA-CIA-Part1 exam before taking the IIA-CIA-Part2 exam. Additional prerequisites may apply, so please refer to the IIA's official guidelines.
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