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ExamPrepAway IIA IIA-CIA-Part2 Exam Dumps and Practice Test Software

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The Practice of Internal Auditing exam, IIA-CIA-Part2, is the second part of the three-part CIA certification program. IIA-CIA-Part2 exam covers topics such as internal audit governance, risk management, fraud risks, and controls, and the internal audit process. IIA-CIA-Part2 exam is designed to assess the candidate's ability to apply the principles of internal auditing to real-world scenarios.

To prepare for the IIA-CIA-Part2 exam, candidates should review the IIA's official study materials, which cover topics such as risk assessment, audit planning, and audit reporting. Additionally, candidates may find it helpful to participate in study groups or to take advantage of other resources offered by the IIA, such as online courses and practice exams. With the right preparation, candidates can feel confident in their ability to pass the IIA-CIA-Part2 Exam and to demonstrate their expertise in the practice of internal auditing.

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IIA Practice of Internal Auditing Sample Questions (Q23-Q28):

NEW QUESTION # 23
Which of the following statements is true pertaining to interviewing a fraud suspect?
1. Information gathered can be subjective as well as objective to be useful.
2. The primary objective is to obtain a voluntary written confession.
3. The interviewer is likely to begin the interview with open-ended questions.
4. Video recordings always should be used to provide the highest quality evidence.

A. 1 and 3
B. 4 only
C. 1 only
D. 2 and 4

Answer: A

Explanation:
When interviewing a fraud suspect, it is important to gather both subjective and objective information (Option
1). Subjective information can include opinions or perspectives, which may provide insights into motivations or behaviors, while objective information consists of factual data. The interviewer typically begins with open-ended questions (Option 3) to allow the suspect to provide information freely and without leading them to specific answers. The primary objective is to gather information rather than to obtain a written confession (Option 2), and video recordings, while beneficial in certain cases, are not always used and thus not a standard requirement (Option 4). References:
* The IIA's Practice Guide on Conducting Internal Audits in Conformance with the International Standards for the Professional Practice of Internal Auditing (Standards).
* The IIA's Practice Guide on Fraud Auditing and Investigation.

NEW QUESTION # 24
Which of the following statements is false regarding audit criteria?

A. Audit criteria should provide flexibility but allow identification of nonadherence.
B. Audit criteria should be consistent across audit assignments.
C. Audit criteria should equate to good or acceptable management practices.
D. Audit criteria should represent reasonable standards against which to assess existing conditions.

Answer: B

NEW QUESTION # 25
While investigating a compromised Web server, an auditor found that the Web server logs had been deleted.
The auditor should recommend that the Web server logs be:

A. Encrypted to ensure that the logs cannot be deleted.
B. Restored automatically to the Web server from backup files.
C. Accessible by administrative users only
D. Generated and maintained on a separate secure server.

Answer: D

Explanation:
Section: Volume B

NEW QUESTION # 26
The audit plan of an internal audit function includes an assurance engagement of the organization's cybersecurity protocols. However, the engagement supervisor assigned to execute the engagement identifies that the internal auditors with competencies in cybersecurity are scheduled for upcoming leave and are involved in other engagements. Those auditors would not be available to participate in the cybersecurity engagement. Which of the following would be the appropriate action for the engagement supervisor?

A. Seek advice from the chief audit executive on appropriate actions related to the cybersecurity engagement.
B. Suspend the cybersecurity engagement due to the lack of internal auditors with relevant competencies.
C. Reassign the competent auditors immediately.
D. Notify the board that the cybersecurity engagement cannot be performed due to a lack of competent resources.

Answer: A

Explanation:
Comprehensive and Detailed Explanation:
Per IIA Standard 1210 - Proficiency, engagements must be performed by auditors with the necessary skills.
If resources are not available, the engagement supervisor cannot unilaterally suspend or reassign staff without CAE input. The appropriate action is to escalate the issue to the CAE (D), who has authority to adjust the audit plan, bring in external expertise, or reallocate resources. Option A may not be feasible due to scheduling conflicts. Options B and C prematurely halt the engagement, which undermines assurance delivery. The CAE is responsible for ensuring resource adequacy (per Standard 2030 - Resource Management). Therefore, the engagement supervisor must seek guidance from the CAE.

NEW QUESTION # 27
Which of the following is the advantage of using internal control questionnaires (ICQs) as part of a preliminary survey for an engagement?

A. ICQs are efficient.
B. ICQs put observations into perspective.
C. ICQs provide testimonial evidence.
D. ICQs provide tangible evidence to be quantified.

Answer: A

Explanation:
The primary advantage of using internal control questionnaires (ICQs) as part of a preliminary survey for an engagement is their efficiency. ICQs allow auditors to quickly gather a large amount of information about the control environment by asking structured questions that cover key areas of interest. This helps in identifying areas that require further investigation or where controls may need improvement.
IIA Reference:
The IIA's Practice Guide on Evaluating Internal Controls mentions that ICQs are useful for obtaining an initial understanding of controls and are particularly efficient when time or resources are limited. They allow auditors to systematically cover a wide range of control-related topics in a relatively short period.

NEW QUESTION # 28
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