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
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
According to IIA guidance, which of the following statements best justifies a chief audit executive’s request for external consultants to complement internal audit activity (IAA) resources?
- A . The organization’s audit universe is extensive and diverse.
- B . There has been an increase in unanticipated requests for advisory work.
- C . Previous work provided by the external service provider has been of great quality and value.
- D . A recent benchmarking study found that using external service providers is a common practice of similarly-sized IAAs in other organizations.
Which of the following statements generally true regarding audit engagement planning?
- A . The best source tor detailed process information is senior management
- B . Audit objectives should be general and do not change.
- C . Computer-assisted audit techniques are typically not useful during engagement planning
- D . Internal auditors should prepare a dented audit program for testing controls
A chief audit executive (CAE) reviews the supervision of an internal audit engagement.
Which of the following would most likely assure the CAE that the engagement had adequate supervision?
- A . The engagement supervisor has an open door pokey for audit team members to discuss concerns
- B . The supervisor reviews weekly progress reports from the audit team members
- C . The supervisor reviews and initials internal audit workpapers for the engagement
- D . The supervisor meets periodically with management in the reviewed area to get feedback during the engagement.
Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management.
There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?
- A . Criteria
- B . Condition
- C . Cause
- D . Effect
A toy manufacturer receives certain components from an overseas supplier and uses them to assemble final products Recently quality reviews have identified numerous issues regarding the components‘ compliance with mandatory quality standards.
Which type of engagement would be most appropriate to assess the root causes of the quality issues?
- A . A risk assessment
- B . An operational audit
- C . A third-party audit
- D . A fraud investigation
The audit manager asked the internal auditor to perform additional testing because several irregularities were found in the financial information.
Which of the following would be the most appropriate analytical review for the auditor to perform?
- A . Compare the firm’s financial performance with organizations in the same industry
- B . Interview all managers involved in preparing the financial statements
- C . Perform a bank reconciliation to confirm the cash balance in the financial statements.
- D . Trace each financial transaction to the original supporting document
The audit manager asked the internal auditor to perform additional testing because several irregularities were found in the financial information.
Which of the following would be the most appropriate analytical review for the auditor to perform?
- A . Compare the firm’s financial performance with organizations in the same industry
- B . Interview all managers involved in preparing the financial statements
- C . Perform a bank reconciliation to confirm the cash balance in the financial statements.
- D . Trace each financial transaction to the original supporting document