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IIA-CIA-Part2 Key Concepts, Reliable IIA-CIA-Part2 Guide Files

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IIA-CIA-Part2 exam is a comprehensive test that covers a wide range of topics related to internal auditing. Some of the key areas covered in the exam include risk assessment, internal control, fraud, governance, and ethics. IIA-CIA-Part2 Exam is structured in a way that tests the candidate's ability to apply their knowledge and skills in real-world situations, which is essential for a successful career in internal auditing.

IIA Practice of Internal Auditing Sample Questions (Q437-Q442):

NEW QUESTION # 437
Ordinarily, which of the following would not be an objective of an internal audit quality assurance review?

A. Ensuring that the internal audit activity has an audit charter approved by the board of directors.
B. Ensuring that the internal audit activity meets the external auditor's expectations.
C. Complying with specific standards for the professional practice of internal auditing.
D. Ensuring the adequacy of the goals, mission and vision of the internal audit activity.

Answer: B

NEW QUESTION # 438
An organization has an opening for an entry-level internal audit position. When interviewing for the position, which of the following is the least important skill for an entry-level internal auditor?

A. Interpersonal skills.
B. Time management skills.
C. Communication skills.
D. Conflict resolution skills.

Answer: D

NEW QUESTION # 439
While preparing the annual audit plan, the newly assigned chief audit executive (CAE) learns that the organization has not yet implemented a risk framework. Which of the following would be the most appropriate action for the CAE to take regarding potential engagements?

A. Use the previous three-year audit plan to extrapolate potential engagements for the upcoming year's schedule of engagement.
B. Consult with senior management and the board and make adjustments regarding risk.
C. Review all outstanding recommendations from prior audit engagements and focus on them in the upcoming year.
D. Prioritize the engagements that were not done in previous years and schedule them for the upcoming year.

Answer: B

NEW QUESTION # 440
Which of the following is the least relevant when preparing the internal audit activity's annual engagement plan?

A. The organization's current risk priority and exposure.
B. A rotation of internal audit engagements selected on a time basis.
C. Senior management's requests for internal audit engagements.
D. Coordination with the audit plans of the external auditor.

Answer: B

NEW QUESTION # 441
Which of the followings statements describes a best practice regarding assurance engagement communication activities?

A. During the "communicate" phase of an assurance engagement, it is best to define the methods and timing of engagement communications.
B. All assurance engagement observations should be included in the main section of the engagement communication.
C. All assurance engagement observations should be communicated to the audit committee.
D. A detailed escalation process should be developed during the planning stage of an assurance engagement.

Answer: D

Explanation:
Explanation/Reference:

NEW QUESTION # 442
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