IIA IIA-CIA-Part2 Übungsprüfungen
Zuletzt aktualisiert am 24.04.2025- Prüfungscode: IIA-CIA-Part2
- Prüfungsname: CIA Exam Part Two: Practice of Internal Auditing
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 24.04.2025
Which of the following should management action plans include at a minimum?
- A . An implementer for the action plan
- B . An owner of the action plan
- C . The internal auditor’s next review date of the action plan
- D . Detailed procedures for the action plan
Which of the following should management action plans include at a minimum?
- A . An implementer for the action plan
- B . An owner of the action plan
- C . The internal auditor’s next review date of the action plan
- D . Detailed procedures for the action plan
According to IIA guidance which of the following statements is true regarding heat maps?
- A . A heat map sets likelihood to have higher priority than impact.
- B . A heat map sets impact to have higher priority than likelihood.
- C . A heat map recognizes that the priority of impact and likelihood can vary.
- D . A heat map recognizes impact and likelihood as equally important
According to IIA guidance which of the following statements is true regarding heat maps?
- A . A heat map sets likelihood to have higher priority than impact.
- B . A heat map sets impact to have higher priority than likelihood.
- C . A heat map recognizes that the priority of impact and likelihood can vary.
- D . A heat map recognizes impact and likelihood as equally important
An internal auditor suspects that employee turnover is unusually high at the organization’s primary manufacturing plant.
To investigate this potential issue which of the following analytical approaches is the auditor likely to use?
- A . Ratio analysis
- B . Vertical analysis
- C . Benchmarking
- D . Cost-benefit analysis.
The cost of modifying the sales system to include a preventive control is less than
S100.000
- A . 1 only
- B . 3 only
- C . 1 and 3 only
- D . 1, 2, and3
An internal auditor is conducting a financial audit.
Which of the following audit procedures is most appropriate when existing internal controls are weak?
- A . Analytical procedures.
- B . Detail testing.
- C . Test of design.
- D . Test of control.
In which of the following populations would the internal auditor most likely choose to use a stratified sampling approach?
- A . Inventory comprised of the same items stored in different warehouses
- B . Batches of materials that must be confirmed as meeting quality standards
- C . Revenue that is earned by an organization through cash receipts or as receivable.
- D . Tax reports submitted to meet the requirements of the local taxation authority
During a review of the treasury function an internal auditor identified a risk that all bank accounts may net to include in the daily reconciliation process.
Which of the following responses would be most effective to mitigate this risk?
- A . The treasury supervisor establishes a threshold for amounts on bank statements to be reconciled against data in the system
- B . The treasury analyst performs a daily reconciliation of al bank statements obtained via email against data in the system
- C . The treasury analyst reviews a daily report automatically generated by the treasury system, which shows bank statements that have not been uploaded into the accounting system.
- D . The treasury supervisor seeks an annual confirmation from the bank regarding the bank statements processed within a year
According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?
- A . Having no active role or involvement in the risk management process.
- B . Auditing the risk management process for reasonableness.
- C . Coordinating and managing the risk management process.
- D . Participating with management in identifying and evaluating risks.