NEW IIA-CIA-PART2 TEST PASS4SURE WILL BE YOUR POWERFUL WEAPON TO PASS PRACTICE OF INTERNAL AUDITING

New IIA-CIA-Part2 Test Pass4sure Will Be Your Powerful Weapon to Pass Practice of Internal Auditing

New IIA-CIA-Part2 Test Pass4sure Will Be Your Powerful Weapon to Pass Practice of Internal Auditing

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IIA Practice of Internal Auditing Sample Questions (Q369-Q374):

NEW QUESTION # 369
Which of the following would not include recommendations for process improvements?

  • A. Forensic investigation.
  • B. Internal audit engagement.
  • C. Due diligence engagement.
  • D. Consulting engagement.

Answer: C

Explanation:
Section: Volume D


NEW QUESTION # 370
During a consulting engagement, an internal auditor identifies new risks which will impact the scope and sufficiency of the engagement audit plan. According to the Standards, the internal auditor should:

  • A. Discuss the potential impact on the scope with the client.
  • B. Modify the scope to incorporate the new risks and continue the engagement.
  • C. End the engagement, as the audit scope is no longer sufficient to meet the audit objective.
  • D. Continue the engagement but highlight the impacts on the audit scope in the final report.

Answer: A


NEW QUESTION # 371
A draft internal audit report that cites deficient conditions generally should be reviewed with which of the following groups?
1. The client manager and her superior.
2. Anyone who may object to the report's validity.
3. Anyone required to take action.
4. The same individuals who receive the final report.

  • A. 1 only
  • B. 1 and 2 only
  • C. 1, 2, and 3
  • D. 1, 2, and 4

Answer: C

Explanation:
Section: Volume E


NEW QUESTION # 372
Which of the following should management action plans include at a minimum?

  • A. An implementer for the action plan
  • B. The internal auditor's next review date of the action plan
  • C. An owner of the action plan
  • D. Detailed procedures for the action plan

Answer: C

Explanation:
Management action plans should include, at a minimum, an owner of the action plan. The owner is responsible for ensuring that the action plan is implemented and for overseeing the corrective measures. This accountability is crucial for effective follow-up and resolution of audit findings.
Reference:
IIA Standards: 2500 - Monitoring Progress
IIA Practice Guide: Follow-up Process in the Internal Audit Activity


NEW QUESTION # 373
Which of the following would be the most important reason for the chief audit executive (CAE) to use inputs from management strategy to update the audit universe?

  • A. The CAE wants to cover management planned activities for the upcoming year in the audit plan.
  • B. The audit charter requires the CAE to update the audit universe before embarking on the selection of potential audit engagements.
  • C. The CAE wants to consider the organization's strategic plan including attitude toward risk and the degree of difficulty to achieving planned objectives.
  • D. The CAE wants to determine internal audit resourcing requirements to cover the organization's major processes and activities over time.

Answer: C


NEW QUESTION # 374
......

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