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
An internal auditor was reviewing the procurement department’s tender documentation for completeness He documented all discrepancies but the procurement manager disagreed with his findings Upon further review, the internal auditor noted that all discrepancies had been corrected in the tender database.
Which of the following courses of action would have prevented this situation?
- A . The auditor should have ensured the preservation of audit evidence by taking screenshots or extracting tender documents
- B . The auditor should have extracted a list of logs and identified any actions that were executed in the database during the audit
- C . The auditor should have instructed procurement workers that changes to the database during the course of the audit were strictly forbidden
- D . The internal auditor should have created a more thorough work program, which would address audit criteria and potential causes in more detail
An internal auditor was reviewing the procurement department’s tender documentation for completeness He documented all discrepancies but the procurement manager disagreed with his findings Upon further review, the internal auditor noted that all discrepancies had been corrected in the tender database.
Which of the following courses of action would have prevented this situation?
- A . The auditor should have ensured the preservation of audit evidence by taking screenshots or extracting tender documents
- B . The auditor should have extracted a list of logs and identified any actions that were executed in the database during the audit
- C . The auditor should have instructed procurement workers that changes to the database during the course of the audit were strictly forbidden
- D . The internal auditor should have created a more thorough work program, which would address audit criteria and potential causes in more detail
An internal auditor was reviewing the procurement department’s tender documentation for completeness He documented all discrepancies but the procurement manager disagreed with his findings Upon further review, the internal auditor noted that all discrepancies had been corrected in the tender database.
Which of the following courses of action would have prevented this situation?
- A . The auditor should have ensured the preservation of audit evidence by taking screenshots or extracting tender documents
- B . The auditor should have extracted a list of logs and identified any actions that were executed in the database during the audit
- C . The auditor should have instructed procurement workers that changes to the database during the course of the audit were strictly forbidden
- D . The internal auditor should have created a more thorough work program, which would address audit criteria and potential causes in more detail
An internal auditor was reviewing the procurement department’s tender documentation for completeness He documented all discrepancies but the procurement manager disagreed with his findings Upon further review, the internal auditor noted that all discrepancies had been corrected in the tender database.
Which of the following courses of action would have prevented this situation?
- A . The auditor should have ensured the preservation of audit evidence by taking screenshots or extracting tender documents
- B . The auditor should have extracted a list of logs and identified any actions that were executed in the database during the audit
- C . The auditor should have instructed procurement workers that changes to the database during the course of the audit were strictly forbidden
- D . The internal auditor should have created a more thorough work program, which would address audit criteria and potential causes in more detail
The geographical dispersion of audit staff across the organization.
- A . 1 and 3
- B . 1 and 4
- C . 2 and 3
- D . 2 and 4
After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis.
Which of the following is most likely to be a disadvantage of this outsourcing decision?
- A . Cost.
- B . Independence.
- C . Familiarity.
- D . Flexibility.
After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis.
Which of the following is most likely to be a disadvantage of this outsourcing decision?
- A . Cost.
- B . Independence.
- C . Familiarity.
- D . Flexibility.
After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis.
Which of the following is most likely to be a disadvantage of this outsourcing decision?
- A . Cost.
- B . Independence.
- C . Familiarity.
- D . Flexibility.
After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis.
Which of the following is most likely to be a disadvantage of this outsourcing decision?
- A . Cost.
- B . Independence.
- C . Familiarity.
- D . Flexibility.
After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis.
Which of the following is most likely to be a disadvantage of this outsourcing decision?
- A . Cost.
- B . Independence.
- C . Familiarity.
- D . Flexibility.
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