IIA-CIA-Part2 Practice Questions
Internal Audit Engagement
Last Update 5 days ago
Total Questions : 747
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Following an IT systems audit, management agreed to implement a specific control in one of the IT systems. After a period, the internal auditor followed up and learned that management had not implemented the agreed management action due to the decision to move to another IT system that has built-in controls, which may address this risks highlighted by the Internal audit Which of the following Is the most appropriate action to address the outstanding audit recommendation?
Which of the following statements is true regarding the final assurance engagement report issued to management?
Which of the following is an advantage of utilizing an external fraud specialist in a suspected fraud investigation?
Which of the following would most likely cause an internal auditor to consider adding fraud work steps to the audit program?
A bakery chain has a statistical model that can be used to predict daily sales at individual stores based on a direct relationship to the cost of ingredients used and an inverse relationship to rainy days. What conditions would an auditor look for as an indicator of employee theft of food from a specific store?
A chief audit executive (CAE) a developing a work program for an upcoming engagement that will review an organization’s small contracting services. When of the following would the CAT need to consider most when developing the work program?
Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?
An audit client responded to recommendations from a recent consulting engagement. The client indicated that several recommended process improvements would not be implemented. Which of the following actions should the internal audit activity take in response?
Which of the following is most appropriate for internal auditors to do during the internal audit recommendations monitoring process?
Which of the following risk assessment approaches involves gathering data from work team representing different levels of an organisation?
An internal auditor is conducting an initial risk assessment of an audit area and wants to assess management's compliance with privacy laws for safeguarding customer information stored on the organization's servers. Which course of action is appropriate for this phase of the engagement?
According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?
For an action plan to be effective, it should be designed primarily to address which of the following elements of an observation?
The chief audit executive (CAE) for a manufacturing company included in this year s audit plan a review of the company's laboratory, using an experienced external service provider. The audit plan was approved by the audit committee without any changes At the time of engaging the external service provider, the CAE also secured the approval from the CEO. Who is responsible for ensuring that the conclusions reached for this exercise are adequately supported7
During an audit of suspense accounts the internal auditor found that there were no written policies on how suspense accounts should be treated. The auditor also found that suspense account balances were cleared once per week, not daily. Which of the following is the most appropriate first response by the auditor?
