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

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IIA IIA-CIA-Part2 Exam Overview :

Exam Name: Practice of Internal Auditing
Exam Code: IIA-CIA-Part2 Dumps
Vendor: IIA Certification: CIA
Questions: 482 Q&A's Shared By: kristian
Question 60

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

Options:

A.

ICQs provide testimonial evidence.

B.

ICQs are efficient.

C.

ICQs provide tangible evidence to be quantified.

D.

ICQs put observations into perspective.

Discussion
Question 61

According to IIA guidance, organizations have the most influence on which element of fraud?

Options:

A.

Opportunity.

B.

Rationalization.

C.

Pressure.

D.

Incentives.

Discussion
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Question 62

A team of internal auditors is assigned to audit the employee relations process in an organization, which includes employee conduct and disciplinary hearings. Which of the following audit approaches would provide the auditors with the best evidence to determine the degree to which disciplinary decisions are complying with documented policy?

Options:

A.

Review a random sample of concluded disciplinary reports to assess how the policy was applied in each case.

B.

Interview a sample of impacted employees for their opinions on the clarity and fairness of the policy.

C.

Observe several disciplinary hearings to determine whether they are in compliance with the policy.

D.

Conduct an interview to assess the disciplinary hearing chairman’s understanding of the policy and its appropriate use.

Discussion
Question 63

During an engagement in one of the subsidiaries of an organization, an internal auditor noted the following in the workpapers:

"As a subsidiary of a multinational organization in this particular country, the entity is required to register annually with the

respective ministry. However, the subsidiary did not submit the required documentation for registration during the prior year. Failure

to comply with internal and external regulations could lead to penalties or fines from the respective authorities. It is recommended

that the management of the subsidiary ensures compliance with the relevant legislation. As a recoverable action, management

should register the subsidiary in the current year as soon as possible."

What part of this narrative represents a condition of the observation made by auditors in the final report?

Options:

A.

" ... the subsidiary did not submit required documentation for registration in the prior year."

B.

" ... the entity is required to register annually with the respective ministry."

C.

" ... failure to comply with internal and external regulations might lead to penalties or fines from the respective authorities."

D.

" ... management should register the subsidiary in the current year as soon as possible."

Discussion
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