Expert Answers to IIA Exam IIA-CIA-Part2 Questions

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CIA Internal Audit Engagement

Internal Audit Engagement

Last Update Aug 26, 2026
Total Questions : 800

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Questions 2

Which of the following should be included in a company ' s year-end inventory valuation?

Options:

Company goods that were sold during the year, free on board shipping point, that have been shipped but not yet received by the customer

Goods purchased by the company, free on board destination, that have not yet been received.

Goods on consignment, which the company is trying to sell for its customers.

Company goods for sale on consignment at a consignment shop

Discussion 0

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Questions 3

The objective of an upcoming engagement is to review the wind park projects and assess compliance with established project management principles. Which of the following is most likely to be the aim of the engagement work program?

Options:

Evaluate the application of project management guidance in the development of wind parks.

Identify key risks and mitigation plans pertaining to the management of wind parks.

Assess whether development of wind parks is compliant with relevant legal acts and international best practices.

Review the wind park development strategy and compare its goals with operational targets and metrics.

Discussion 0

Questions 4

Senior management decides to adopt a conservative working capital policy. What would be the expected result for the organization?

Options:

Low levels of inventory

Higher level of profitability

High level of liquidity

Higher level of risk

Discussion 0

Questions 5

Which of the following actions is the most appropriate response for an internal auditor to take when a significant risk is identified during a consulting engagement?

Options:

Report the risk identified from the consulting engagement to senior management.

Do not include the risk in the assessment of risk management processes, as that is management ' s responsibility.

Do not report the risk, as it is out of scope for the consulting engagement.

Include the risk identified from the consulting engagement in the next annual risk assessment only if it is part of the consulting engagement objectives.

Discussion 0

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