IIA Updated IIA-CIA-Part2 Exam Questions and Answers by sheikh

Definition of Risk Appetite: Risk appetite is the amount and type of risk an organization is willing to pursue or retain to achieve its objectives. It reflects the organization’s overall approach to risk-taking and is typically articulated at the highest level of the organization.

An engagement work program is of greatest value to audit management when it helps ensure the achievement of the engagement objectives. The work program outlines the audit procedures and tests that need to be performed to gather sufficient and appropriate evidence to support the audit findings and conclusions. By aligning the work program with the engagement objectives, auditors can focus their efforts on the most critical areas, ensure that all necessary steps are taken, and ultimately achieve the intended outcomes of the audit.

Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2240 – Engagement Work Program.

Comprehensive and Detailed Explanation:

Software development security requires internal auditors to understand change management processes (B) — how updates, patches, and new code are introduced and controlled to prevent vulnerabilities. While IT general controls (A) are important, they are broader (e.g., access, backup, operations). Fluency in programming languages (D) and proficiency in design software (C) are too technical and unnecessary for audit. Instead, auditors need to understand how changes are authorized, tested, and implemented, ensuring that the development process follows security and governance standards. According to Standard 1210 – Proficiency, internal auditors must have or obtain sufficient knowledge to evaluate relevant risks, making change management competency most critical.

Phishing exploits human weaknesses by tricking users into revealing sensitive information. While technical defenses (IDS, firewalls, hardening) help, the most effective prevention is regular security awareness training that educates employees on recognizing and avoiding phishing attempts. Therefore, the best preventive measure is Option C.