Peter Harris Peter Harris

الدورات الملتحق بها: 0 الدورات المكتملة: 0

نبذة:

Pass Guaranteed Useful IIA - IIA-CIA-Part2 Exam Material

P.S. Free & New IIA-CIA-Part2 dumps are available on Google Drive shared by Itexamguide: https://drive.google.com/open?id=1qoI6EX4xQwgKl8_k8RP01WDjz5UkrH-z

If you want to know PDF version of IIA IIA-CIA-Part2 new test questions, you can download our free demo before purchasing. Yes, we provide free PDF version for your reference. If you want to know the quality of our PDF version of IIA-CIA-Part2 new test questions, free PDF demo will show you. PDF version is easy for read and print out. If you are used to studying on paper, this version will be suitable for you. Besides, you place order for your companies, PDF version of IIA-CIA-Part2 new test questions can be printed out many times and suitable for demonstration.

IIA-CIA-Part2 or the Practice of Internal Auditing exam is one of the most important exams for individuals seeking to become certified internal auditors. IIA-CIA-Part2 Exam is designed to test the candidate's knowledge of internal auditing concepts, practices, and principles. The IIA-CIA-Part2 exam is divided into three sections, each covering different aspects of internal auditing such as risk management, governance, and communication.

IIA-CIA-Part2 (Practice of Internal Auditing) Exam is a certification offered by the Institute of Internal Auditors (IIA) to professionals who are looking to advance their careers in internal auditing. Practice of Internal Auditing certification is designed to assess the knowledge, skills, and abilities of candidates in the areas of internal audit practice, risk management, governance, and control.

>> IIA-CIA-Part2 Exam Material <<

Reliable IIA-CIA-Part2 Exam Pattern, IIA-CIA-Part2 Related Content

To cope with the fast growing market, we will always keep advancing and offer our clients the most refined technical expertise and excellent services about our IIA-CIA-Part2 exam questions. In the meantime, all your legal rights will be guaranteed after buying our IIA-CIA-Part2 Study Materials. For many years, we have always put our customers in top priority. Not only we offer the best IIA-CIA-Part2 training prep, but also our sincere and considerate attitude is praised by numerous of our customers.

IIA-CIA-Part2 (Practice of Internal Auditing) Exam is a globally recognized certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part2 exam is designed for individuals who are interested in pursuing a career in internal auditing or looking to enhance their skills in this field. The IIA-CIA-Part2 Exam covers a wide range of topics related to the practice of internal auditing, including risk management, corporate governance, fraud prevention, audit planning, and execution.

IIA Practice of Internal Auditing Sample Questions (Q128-Q133):

NEW QUESTION # 128
Risk assessments can vary in format, but generally include:
1. A description of identified risks.
2. Tests of audit controls.
3. A system of rating risks.
4. Sample size identification.

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

Answer: D

Explanation:
Section: Volume C

NEW QUESTION # 129
An internal auditor for a financial institution has just completed an audit of loan processing. Of the 81 loans approved by the loan committee, the auditor found seven loans which exceeded the approved amount. Which of the following actions would be inappropriate on the part of the auditor?

A. Follow up with the appropriate vice president and include the vice president's acknowledgment of the situation in the engagement final communication.
B. Determine the amount of the differences and make an assessment as to whether the dollar differences are material. If the amounts are not material, not in violation of government regulations, and can be rationally explained, omit the observation from the engagement final communication.
C. Report the amounts to the loan committee and leave it up to them to correct. Take no further follow-up action at this time and do not include the items in the engagement final communication.
D. Examine the seven loans to determine if there is a pattern. Summarize amounts and include in the engagement final communication.

Answer: C

NEW QUESTION # 130
Which of the following is critical to the success of an effective interview?

A. Develop flowcharts and review them with the interviewee.
B. Present audit evidence and information to support the internal auditor's line of questioning.
C. Observe the process and discuss it with the interviewee.
D. Establish credibility, trust, and rapport.

Answer: D

Explanation:
Establishing credibility, trust, and rapport is critical to the success of an effective interview. When interviewees trust the auditor and feel comfortable, they are more likely to provide honest and useful information. Building rapport also helps in reducing resistance and ensuring a smooth flow of communication during the interview.
IIA References:
* IIA Standard 2420: Quality of Communications emphasizes the importance of clear, accurate, and constructive communication. Establishing trust and rapport during interviews contributes to the quality of information gathered, which in turn enhances the overall quality of audit communications.
* The Practice Guide on Effective Interviewing Techniques discusses the importance of building rapport and trust to encourage openness and candidness from interviewees.

NEW QUESTION # 131
The internal audit activity has adopted the balanced scorecard approach to assess its performance According to MA guidance which of the following is a key performance indicator relevant to the audit client?

A. Percentage of planned audits completed
B. Percentage of recommendations implemented by corrective action date
C. Conformance with the International Professional Practices Framework
D. Staff experience

Answer: A

NEW QUESTION # 132
Because of an abundance of high priority requests from management, an internal audit activity no longer has the resources to meet all of its commitments contained in the annual audit plan. Which of the following would be the best course of action for the chief audit executive to follow?

A. Advise the board immediately and seek their support for additional resources to meet the needs of the plan.
B. Continue with the plan and seek opportunities to adjust priorities and reallocate resources.
C. Present a reassessment of the plan to the board and senior management for consideration.
D. Reassess the plan and either cancel or divert resources away from the lowest priority activities.

Answer: C

NEW QUESTION # 133
......

Reliable IIA-CIA-Part2 Exam Pattern: https://www.itexamguide.com/IIA-CIA-Part2_braindumps.html

DOWNLOAD the newest Itexamguide IIA-CIA-Part2 PDF dumps from Cloud Storage for free: https://drive.google.com/open?id=1qoI6EX4xQwgKl8_k8RP01WDjz5UkrH-z

Peter Harris Peter Harris

نبذة:

سلة التسوق