IIA IIA-CIA-Part2 CIA Exam Part Two: Practice of Internal Auditing Online Training
IIA IIA-CIA-Part2 Online Training
The questions for IIA-CIA-Part2 were last updated at Jan 29,2025.
- Exam Code: IIA-CIA-Part2
- Exam Name: CIA Exam Part Two: Practice of Internal Auditing
- Certification Provider: IIA
- Latest update: Jan 29,2025
Which of the following information is most appropriate for the chief audit executive to share when coordinating audit plans with other internal and external assurance providers?
- A . Objectives scope and timing at a high level to support coordination while adhering to confidentiality requirements
- B . The area and timing of the audit engagement to ensure confidentially and avoid conflict of interest.
- C . All plan information, including risk assessments, planned tests and past results to maximize the opportunity for coordination with internal and external providers.
- D . No information should be shared with internal and external provider as it could introduce bias into the engagement results.
Which of the following is an appropriate responsibility for the internal audit activity with regard to the organization’s risk management program?
- A . Identifying and managing risks in line with the entity’s risk appetite.
- B . Ensuring that a proper and effective risk management process exists.
- C . Attaining an adequate understanding of the entity’s key mitigation strategies.
- D . Identifying and ensuring that appropriate controls exist to mitigate risks.
Which of the following has the greatest effect on the efficiency of an audit?
- A . The complexity of deficiency findings.
- B . The adequacy of preliminary survey information.
- C . The organization and content of workpapers.
- D . The method and amount of supporting detail used for the audit report.
Which of The following best describes a risk that is deemed "unacceptable" to the organization?
- A . A risk where likelihood and impact are high
- B . A risk where inherent risk exceeds its residual risk
- C . A risk where inherent risk exceeds the tolerance level
- D . A risk where residual risk exceeds the tolerance level
Which of the following statements describes an engagement planning best practice?
- A . It is best to determine planning activities on a case-by-case basis because they can vary widely from engagement to engagement.
- B . If the engagement subject matter is not unique, it is not necessary to outline specific testing procedures during the planning phase.
- C . The engagement plan includes the expected distribution of the audit results, which should be kept confidential until the audit report is final.
- D . Engagement planning activities include setting engagement objectives that align with audit client’s business objectives.
According to HA guidance, the chief audit executive is directly responsible for which of the following?
- A . Maintaining a quality assurance program even in the absence of management support
- B . Periodically reviewing and approving the internal audit charier
- C . Providing opportunities for all staff auditors to satisfy their professional development requirements
- D . Establishing the objectives scope and plan for each engagement
According to HA guidance, the chief audit executive is directly responsible for which of the following?
- A . Maintaining a quality assurance program even in the absence of management support
- B . Periodically reviewing and approving the internal audit charier
- C . Providing opportunities for all staff auditors to satisfy their professional development requirements
- D . Establishing the objectives scope and plan for each engagement
According to HA guidance, the chief audit executive is directly responsible for which of the following?
- A . Maintaining a quality assurance program even in the absence of management support
- B . Periodically reviewing and approving the internal audit charier
- C . Providing opportunities for all staff auditors to satisfy their professional development requirements
- D . Establishing the objectives scope and plan for each engagement
According to HA guidance, the chief audit executive is directly responsible for which of the following?
- A . Maintaining a quality assurance program even in the absence of management support
- B . Periodically reviewing and approving the internal audit charier
- C . Providing opportunities for all staff auditors to satisfy their professional development requirements
- D . Establishing the objectives scope and plan for each engagement
According to HA guidance, the chief audit executive is directly responsible for which of the following?
- A . Maintaining a quality assurance program even in the absence of management support
- B . Periodically reviewing and approving the internal audit charier
- C . Providing opportunities for all staff auditors to satisfy their professional development requirements
- D . Establishing the objectives scope and plan for each engagement
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