IIA-CIA-PART2 Exam Questions

According to IIA guidance, which of the following statements is true regarding audit workpapers?

According to IIA guidance, which of the following statements about analytical procedures is true?

According to IIA guidance, which of the following typically serves as the basis for an engagement work program?

According to the International Professional Practices Framework, which of the following is an appropriate reason for issuing an interim report? 1. To keep management informed of au...

An internal auditor is using computer-assisted audit techniques to examine employee expenses across several divisions of the organization. Which of the following is true in this si...

Which of the following is the next step in understanding a business process once an internal auditor has identified the process?

Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?

Which of the following sources of audit evidence is most reliable?

Which of the following would most likely form part of the engagement scope?

While reviewing the workpapers and draft report from an audit engagement, the chief audit executive (CAE) found that an important compensating control had not been considered adequ...

According to IIA guidance, which of the following should be a primary objective for an internal auditor who is conducting an exit conference?

Which of the following actions is the most appropriate response for an internal auditor to take when a significant risk is identified during a consulting engagement?

Which of the following is a true statement regarding the use of flowcharts as an audit tool?

The audit plan requires a review of the testing procedures used in pre-production of a large information system prior to its live launch. If the chief audit executive (CAE) is unce...

Which of the following internal audit activity staffing models has the disadvantage that auditors are always new and in training?

Which of the following is an example of a properly supervised engagement?

During a review of the organization's waste management processes, the internal auditor discovered that wastewater is being disposed of inappropriately. The auditor's recommendation...

Which of the following methodologies consists of the internal auditor holding individual meetings with different people, asking them the same questions, and aggregating the results...

Which phase of an audit engagement is typically the most effective time for an internal auditor to develop a risk and control matrix?

The internal audit activity has requested that new vendor information be summarized once per week in a single report, and that all invoices each week for these vendors be automatic...

Which of the following is critical to the success of an effective interview?

Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

According to IIA guidance, which of the following steps should precede the development of audit engagement objectives?

According to IIA guidance, which of the following activities are typically primary objectives of engagement supervision?

An internal auditor completed a test of 30 randomly selected accounts. For five of the accounts selected, the auditor was unable to find supporting documentation in the normal plac...

According to the theory of constraints, which of the following is most influenced by various bottlenecks the organization encounters?

Which of the following internal audit activities is performed in the design evaluation phase?

If there is a significant error or omission in the final audit report that was communicated to management, which of the following is the key action for the internal audit activity?

Which of the following would be the most reliable source of documentary evidence?

In addition to gathering information, which of the following is a primary objective of a client interview conducted during the planning stage of an audit engagement?

An internal audit activity has to confirm the validity of the activities reported by a grantee that received a charitable contribution from the organization. Which of the following...

An examination of the accounts payable function evidenced multiple findings with respect to segregation of duties. After management's response and action plan are received and docu...

Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding. Which of the following is a reason to use narrative memoranda...

An internal auditor plans to conduct a walk-through to evaluate the control design of a process. Which of the following techniques is the auditor most likely to use?

Which of the following should the chief audit executive do when evaluating the possibility of relying on external auditors' work?

An internal auditor discovered that equipment used to monitor air quality was not maintained according to the established maintenance schedule. If the issue is not addressed, the e...

Which of the following statistical sampling approaches is the most appropriate for testing a population for fraud?

The chief audit executive (CAE) is developing a workpaper preparation policy for a new internal audit activity. The CAE wants to ensure that all workpapers relate directly to the e...

Following an audit, management developed an action plan to improve controls over the handling of scrap metal. Which of the following would be the most appropriate course of action...

What is the primary reason that audit supervision includes approval of the engagement report?

What information would be most useful to an internal auditor who is attempting to identify specific processes to include in the scope of an assurance engagement?

Senior management is challenging regulatory fines that were assessed to the organization due to questionable business practices. Their actions and the fines could have an adverse e...

According to IIA guidance, which of the following is a limitation of a heat map?

During audit engagement planning, an internal auditor is determining the best approach for leveraging computer-assisted audit techniques (CAATs). Which of the following approaches...

Which of the following statements is true regarding risk assessments, including the evaluation and prioritization of risk and control factors?

Which of the following statements is true regarding engagement planning?

Which of the following actions should the chief audit executive take when senior management decides to accept risks by choosing to do business with a questionable vendor?

The internal audit activity needs to review the information security function but does not have the IT expertise needed for the engagement. Which of the following actions should th...

Which of the following steps should an internal auditor complete when conducting a review of an electronic data interchange application provided by a third-party service? 1. Ensure...

According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?