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Earning the IIA-CIA-Part2 certification demonstrates an individual's commitment to the internal audit profession and their ability to apply internal audit principles and practices effectively. Practice of Internal Auditing certification provides a competitive advantage in the job market and opens up new career opportunities in internal auditing.

IIA-CIA-Part2 exam is designed by the Institute of Internal Auditors (IIA) and is an important certification for individuals who wish to pursue a career in the field of internal auditing. IIA-CIA-Part2 Exam is known as the Practice of Internal Auditing and is one of the three exams required to become a Certified Internal Auditor (CIA).

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IIA Practice of Internal Auditing Sample Questions (Q152-Q157):

NEW QUESTION # 152
Which of the following best describes the primary concern of the audit manager upon review of engagement working papers of an auditor?

A. To ensure that the work papers create background for subsequent reviews.
B. To ensure adequate control over the custody of working papers is exercised by the auditor.
C. To ensure that the audit programs are followed by the auditor.
D. To ensure that as part of the documentation the auditor collected original documents that can corroborate the audit findings.

Answer: C

NEW QUESTION # 153
Which of the following factors would the auditor in charge be least likely to consider when assigning tasks to audit team members for an engagement?

A. Whether outside resources will be needed, and their availability.
B. The amount of experience the auditors have conducting audits in the specific area of the organization.
C. Whether the budgeted hours are sufficient to complete the audit within the current scope.
D. The availability of the auditors in relation to the availability of key client staff.

Answer: C

NEW QUESTION # 154
Audit supervision includes approval of the engagement report in order to ensure that:

A. Report style and grammar are appropriate.
B. The client's objectives are met.
C. Senior management supports the report's conclusions.
D. Report findings are substantiated.

Answer: D

NEW QUESTION # 155
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
1. Intervening during an audit involving ethical wrongdoing.
2. Discussing periodic reports of ethical breaches.
3. Authorizing an investigation of an unsafe product.
4. Negotiating a settlement of an employee claim for personal damages.

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

Answer: D

Explanation:
Section: Volume E

NEW QUESTION # 156
An auditor plans to analyze customer satisfaction, including: (1) customer complaints recorded by the customer service department during the last three months; (2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach is correct?

A. The survey would not consider customers who did not make purchases in the last three months.
B. Analysis of three months' activity would not evaluate customer satisfaction.
C. Although useful, such an analysis does not address any risk factors.
D. Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.

Answer: A

NEW QUESTION # 157
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