Free IIA IIA-CIA-Part2 Exam Questions

Become IIA Certified with updated IIA-CIA-Part2 exam questions and correct answers

Page: 1 / 97

Total 485 Questions | Updated On: Mar 28, 2025

Add To Cart

Question 1

An internal auditor is using the five-attribute approach to document deficiencies in a warehouse shipping

process. Which of the following five attributes will be included in the workpapers?

Section: Volume E

A : k, impact, likelihood, existing control, recommendation.

B : ndition, criteria, cause, effect, recommendation.

C : ndition, cause, effect, test, result.

D : Risk, impact, test, result, recommendation.

Answer: B

Question 2

Which of the following statements about assurance maps is correct?

Section: Volume E

A : An assurance map is used by the chief audit executive to coordinate assurance activities with other internaland external assurance providers.

B : An assurance map is a picture of all assurance engagements performed by the internal audit activity acrossthe organization.

C : An assurance map is used by the engagement supervisor to coordinate the roles of various internal auditteam members assigned to assurance engagements.

D : An assurance map lists the procedures and testing activities performed by an internal audit team during anassurance engagement.

Answer: A

Question 3

In which of the following situations would it be most appropriate for an internal audit activity to issue an interim report or memo?

A : A scheduled audit observed that several agreed improvements from the previous audit were still being implemented.

B : A planned inventory count at the production plant revealed a material variance.

C : An employee shared concerns of suspected fraud but did not provide evidence.

D : An auditor responsible for the fieldwork has carried out only half of the planned audit procedures and has no observations so far.

Answer: B

Question 4

An audit of management's quality program includes testing the accuracy of the cost-of-quality reports provided to management. Which of the following internal control objectives is the focus of this testing?

Section: Volume A

A : ensure compliance with policies, plans, procedures, laws, and regulations.

B : ensure the accomplishment of established objectives and goals for operations or programs.

C : ensure the reliability and integrity of information.

D : ensure the economical and efficient use of resources.

Answer: C

Question 5

Which of the following actions are appropriate for the chief audit executive to perform when identifying auditresource requirements?1. Consider employees from other operational areas as audit resources, to provide additional audit coverage inthe organization.2. Approach an external service provider to conduct internal audits on certain areas of the organization, due toa lack of skills in the organization.3. Suggest to the audit committee that an audit of technology be deferred until staff can be trained, due tolimited IT audit skills among the audit staff.4. Communicate to senior management a summary report on the status and adequacy of audit resources.

A : 1 and 3 only

B : 2 and 4 only

C : 1, 2, and 4

D : 2, 3, and 4

Answer: B

Page: 1 / 97

Total 485 Questions | Updated On: Mar 28, 2025

Add To Cart