IIA IIA-CIA-Part2 Practice Exams
Last updated on Apr 01,2025- Exam Code: IIA-CIA-Part2
- Exam Name: CIA Exam Part Two: Practice of Internal Auditing
- Certification Provider: IIA
- Latest update: Apr 01,2025
Which of the following statements is false regarding audit criteria?
- A . Audit criteria should be consistent across audit assignments.
- B . Audit criteria should represent reasonable standards against which to assess existing conditions.
- C . Audit criteria should provide flexibility but allow identification of nonadherence.
- D . Audit criteria should equate to good or acceptable management practices.
Which of the following is an appropriate documentation of proper engagement supervision?
- A . A completed engagement workpaper review checklist.
- B . The supervisor’s review notes on engagement workpapers.
- C . The email exchanges between the audit team and the supervisor.
- D . A supervisor’s approval of resources allocated to the engagement
Which of the following statements generally true regarding audit engagement planning?
- A . The best source tor detailed process information is senior management
- B . Audit objectives should be general and do not change.
- C . Computer-assisted audit techniques are typically not useful during engagement planning
- D . Internal auditors should prepare a dented audit program for testing controls
Which of the following items, included in the preliminary audit communication would be most useful for management to formulate action plans in response to audit recommendations?
- A . A condition
- B . An audit objectives
- C . An audit scope
- D . An observation rating
Management has taken immediate action to address an observation received during an audit of the organization’s manufacturing process.
Which of the following is true regarding the validity of the observation closure?
- A . Valid closure requires evidence that ensures the corrected process will function as expected in the future
- B . Valid closure requires the client lo address not only the condition, but also the cause of the condition
- C . Valid closure of an observation ensures it will be included in the final engagement report
- D . Valid closure requires assurance from management that the original problem will not recur in the future
Management has taken immediate action to address an observation received during an audit of the organization’s manufacturing process.
Which of the following is true regarding the validity of the observation closure?
- A . Valid closure requires evidence that ensures the corrected process will function as expected in the future
- B . Valid closure requires the client lo address not only the condition, but also the cause of the condition
- C . Valid closure of an observation ensures it will be included in the final engagement report
- D . Valid closure requires assurance from management that the original problem will not recur in the future
Which of the following statements about assurance maps is correct?
- A . An assurance map is used by the chief audit executive to coordinate assurance activities with other internal and external assurance providers
- B . An assurance map is a picture of all assurance engagements performed by the internal audit activity across the organization
- C . An assurance map is used by the engagement supervisor to coordinate the roles of various internal audit team members assigned to assurance engagements
- D . An assurance map lists the procedures and testing activities performed by an internal audit team during an assurance engagement
An internal audit team leader is having difficulties completing the planning phase of an assurance engagement because the business unit lacks a system of internal controls.
Which of the following is the most appropriate course of action for the internal audit team leader?
- A . Defer the engagement until a system of internal control has been established
- B . Change the scheduled engagement from assurance to consulting to help correct the shortcomings
- C . Add a consulting component to the already scheduled assurance engagement
- D . Seek the involvement of the external auditor to assist with improving the internal controls