IIA-CIA-Part2 Practice Questions
Internal Audit Engagement
Last Update 5 days ago
Total Questions : 747
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During the planning process for a human resources audit, an internal auditor obtains an organizational chart. The auditor observes a flat organizational structure. Which of the below risks should the auditor consider for this engagement?
Which of the following is an example of a properly supervised engagement?
A financial services organization's CEO requests that the internal audit function carry out fraud scenario testing over the supplier payment process. The engagement supervisor intends to identify these scenarios using a technique that motivates the sharing of ideas. Which of the following provides the internal audit function with this information?
A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary If the CAE disagrees with managements decision, which of the following is the most appropriate next step for the CAE to take?
Which of the following statements is true pertaining to interviewing a fraud suspect?
1. Information gathered can be subjective as well as objective to be useful.
2. The primary objective is to obtain a voluntary written confession.
3. The interviewer is likely to begin the interview with open-ended questions.
4. Video recordings always should be used to provide the highest quality evidence.
An internal audit report includes a recommendation to remove inappropriate user access to an IT application. Which of the following does the recommendation represent?
When auditing an organization's cash-handling activates which of the following is the most reliable form of testimonial evidence an internal auditor can obtain?
Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?
Which of the following statements is true regarding the management-by-objectives method?
A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan''
In preparing the engagement work program, which of the following is generally true with respect to secondary controls?
An internal auditor at an electricity provider analyzes data sets related to customers’ household electricity usage, including payments, consumption, profiles, etc. The objective is to assess the completeness of the invoicing process. Which of the following would be the best approach to fulfill this purpose?
An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?
