Test Online Free IIA IIA-CIA-Part2 Exam Questions and Answers

The questions for IIA-CIA-Part2 were last updated On Dec.09 2023

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Question No : 1
In an organization with a large internal audit activity that has several audit teams performing engagements simultaneously which of the following tasks is an engagement supervisor most likely to perform during the planning phase of a new engagement?

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Question No : 2
Provide all observations at the end of the audit to ensure the client is in agreement with the facts before publishing the report.

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Question No : 3
The internal audit activity has become aware of public complaints regarding the sales practices of telephone marketing personnel in a large organization. The internal auditors decide to review a sample of all complaints within the last three months to ensure they are reflective of current marketing practices.
Which of the following best describes this sampling technique?

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Question No : 4
An internal audit manager is planning a contract compliance audit.
Which of the following should be done prior to developing the audit work program?

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Question No : 5
The final engagement communication contains the following observation:
The internal auditor discovered that three of the 10 contracts reviewed failed to meet the organization's competitive bidding requirements Management explained that senior management deemed these purchases to be critical and awarded them as sole-source."
Which of the following components is missing in the documentation of the observation?

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Question No : 6
The internal auditors available to perform the engagement do not have sufficient skills related to the area under review.
Which of the following iss an appropriate action for the chief audit executive to take?

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Question No : 7
An internal auditor tested whether purchase orders were supported by appropriately approved purchase requisitions She sampled a population of purchase documents and identified instances where purchase requisitions were missing However, she did not notice that n some cases purchase requisitions were approved by an unauthorized person.
Which of the following risks most appropriately describes this situation?

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Question No : 8
A manufacturer is under contract to produce and deliver a number of aircraft to a major airline. As part of the contract, the manufacturer is also providing training to the airline's pilots. At the time of the audit, the delivery of the aircraft had fallen substantially behind schedule while the training had already been completed.
If half of the aircraft under contract have been delivered, which of the following should the internal auditor expect to be accounted for in the general ledger?

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Question No : 9
According to IIA guidance, which of the following reflects a valid principle for the internal audit activity to rely on the work of internal or external assurance providers?

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Question No : 10
Communicate to senior management a summary report on the status and adequacy of audit resources.

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