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

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IIA IIA-CIA-Part2 Exam Overview :

Exam Name: Internal Audit Engagement
Exam Code: IIA-CIA-Part2 Dumps
Vendor: IIA Certification: CIA
Questions: 747 Q&A's Shared By: elora
Question 144

An internal auditor is performing an assessment in a vehicle brake manufacturing company. The auditor learned that the product quality test conditions are aligned with the company’s written test procedures. However, the test conditions are not similar to conditions experienced by vehicles in the real world. Documentation shows that a significant percentage of products fail the quality tests. Products that fail the tests are discarded. Which perspective is appropriate?

Options:

A.

The tests are acceptable since they are good enough to detect quality problems and failure products are not sent to the market.

B.

Despite a significant rejection percentage, the test conditions are not useful because they are not similar to real world conditions. The significance of the finding is reduced because tests are performed in accordance with written procedures.

C.

The quality tests must be run in similar conditions as vehicles experience in the real world. This is a major finding since there is a risk to life considering the type of product being evaluated.

D.

Despite the risk of an accident, the severity of the finding can be reduced because the company discards the failed products. Due to this, the likelihood of occurrence is low.

Discussion
Question 145

An internal auditor wants to determine whether the key risks identified by management in the risk register are reflective of the key risks in the industry. Which of the following techniques would the auditor apply to achieve this goal?

Options:

A.

Perform benchmarking

B.

Perform a trend analysis

C.

Perform a ratio analysis

D.

Perform observation to gather evidence

Discussion
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Question 146

An internal auditor is planning an audit engagement of a subsidiary organization. The auditor learns that a corporate investigator from the holding organization is investigating the subsidiary regarding a fraud case. Which of the following is true regarding the scope of the internal auditor’s engagement?

Options:

A.

As the fraud is already being investigated by the corporate investigator, it should be excluded from the scope of the audit engagement

B.

The engagement should be framed as an advisory engagement to support the corporate investigator's work

C.

The area under investigation should be excluded from the engagement scope if the auditor does not have the technical skills required to support a fraud investigation

D.

The scope should consider the nature of the fraud risk and control weaknesses identified from the fraud case

Discussion
Question 147

Which of the following is the primary reason a chief audit executive should network with an organization’s executives?

Options:

A.

To better understand and influence executives' planning.

B.

To make executives aware of the benefits that the internal audit activity can provide.

C.

To assist executives in setting the organization’s risk appetite.

D.

To have a better understanding of the training needed to strengthen the audit team.

Discussion
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