IIA IIA-CIA-Part2 Übungsprüfungen
Zuletzt aktualisiert am 06.05.2025- Prüfungscode: IIA-CIA-Part2
- Prüfungsname: CIA Exam Part Two: Practice of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 06.05.2025
Determine how the information is stored.
- A . 1 and 3 only
- B . 2 and 4 only
- C . 1, 3, and 4 only
- D . 1, 2, 3, and 4
‚Internal policy prohibits employees from entering into contacts with financial obligations without proper approval.
A project manager signed a change to an important service agreement without obtaining the proper approval As a result the organization is receiving $5,000 per month less for its services.’’
Which of the following should be added to the observation?
- A . The reason for not following the internal policy
- B . A description of what constitutes proper approval
- C . The annual impact of the changed agreement on cash flows
- D . Details regarding when the change to the agreement was signed
‚Internal policy prohibits employees from entering into contacts with financial obligations without proper approval.
A project manager signed a change to an important service agreement without obtaining the proper approval As a result the organization is receiving $5,000 per month less for its services.’’
Which of the following should be added to the observation?
- A . The reason for not following the internal policy
- B . A description of what constitutes proper approval
- C . The annual impact of the changed agreement on cash flows
- D . Details regarding when the change to the agreement was signed
Which of the following internal control attributes should internal auditors consider testing during a review of the board of directors?
- A . The presence of an independent critical mass
- B . The established philosophy and operating style of senior management
- C . The articulated internal control objectives of the organization
- D . The organization’s employee recruiting and retention policies
Which of the following statements describes an engagement planning best practice?
- A . It is best to determine planning activities on a case-by-case basis because they can vary widely from engagement to engagement.
- B . If the engagement subject matter is not unique, it is not necessary to outline specific testing procedures during the planning phase.
- C . The engagement plan includes the expected distribution of the audit results, which should be kept confidential until the audit report is final.
- D . Engagement planning activities include setting engagement objectives that align with audit client’s business objectives.
A corporate merger decision prompts the cruel audit executive (CAE) to propose interim changes lo the existing annual audit plan to account for emerging risks.
When of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan?
- A . Present the revised audit plan directly to the board for approval
- B . Communicate with the chief financial officer and present the revised audit plan to the CEO for approval
- C . Present the revised audit plan directly to the CEO for approval
- D . Communicate with the CCO and present the revised audit plan to the board for approval
A corporate merger decision prompts the cruel audit executive (CAE) to propose interim changes lo the existing annual audit plan to account for emerging risks.
When of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan?
- A . Present the revised audit plan directly to the board for approval
- B . Communicate with the chief financial officer and present the revised audit plan to the CEO for approval
- C . Present the revised audit plan directly to the CEO for approval
- D . Communicate with the CCO and present the revised audit plan to the board for approval
A corporate merger decision prompts the cruel audit executive (CAE) to propose interim changes lo the existing annual audit plan to account for emerging risks.
When of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan?
- A . Present the revised audit plan directly to the board for approval
- B . Communicate with the chief financial officer and present the revised audit plan to the CEO for approval
- C . Present the revised audit plan directly to the CEO for approval
- D . Communicate with the CCO and present the revised audit plan to the board for approval
During a consulting engagement an internal auditor wants to determine whether all principal stakeholders are involved in a project.
Which tool should the auditor use?
- A . RACI (responsible, accountable, consult and inform) chart
- B . Flowchart
- C . SWOT {strengths. weaknesses opportunities, and threats) analysis
- D . Workflow analysis
During a consulting engagement an internal auditor wants to determine whether all principal stakeholders are involved in a project.
Which tool should the auditor use?
- A . RACI (responsible, accountable, consult and inform) chart
- B . Flowchart
- C . SWOT {strengths. weaknesses opportunities, and threats) analysis
- D . Workflow analysis