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IIA-CIA-Part2 Exam consists of 100 multiple-choice questions that must be completed within two hours and 15 minutes. IIA-CIA-Part2 exam is computer-based and can be taken at a testing center or through remote proctoring. The passing score for IIA-CIA-Part2 exam is 600 out of a possible 800 points. Candidates who pass the IIA-CIA-Part2 Exam will have demonstrated their understanding of the essential principles and practices of internal auditing and will be well-positioned to take on roles of increasing responsibility within their organizations.

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IIA Practice of Internal Auditing Sample Questions (Q104-Q109):

NEW QUESTION # 104
Which of the following sources of testimonial evidence would be considered the most reliable regarding whether a process is effectively performed according to its design?

A. The supervisor in charge of the process
B. The person responsible for performing the task
C. Two or more people that work in the area
D. The manager that wrote the steps to be followed

Answer: A

Explanation:
The most reliable source of testimonial evidence regarding whether a process is effectively performed according to its design would be the supervisor in charge of the process. This is because supervisors are typically responsible for overseeing the day-to-day operations and ensuring that processes are followed correctly. They have a comprehensive understanding of the process and can provide valuable insights into its effectiveness and adherence to design. The reliability of evidence increases with the proximity of the individual to the process in question and their role in ensuring compliance and performance.
Reference: IIA's Global Technology Audit Guide (GTAG) - Testimonial Evidence.

NEW QUESTION # 105
According to the Standards, which of the following control strategies would be the most effective in helping to prevent fraud?

A. Provide periodic fraud awareness training to employees and test their understanding of the training through online surveys.
B. Implement a whistleblower hotline where individuals can make anonymous phone calls to report fraudulent activities.
C. Have employees annually sign a code of conduct requiring that they report any known violations.
D. Conduct routine employee surveys to solicit their knowledge of fraud and unethical behavior within the organization.

Answer: A

NEW QUESTION # 106
A large retail organization, which sells most of its products online, experiences a computer hacking incident. The chief IT officer immediately investigates the incident and concludes that the attempt was not successful. The chief audit executive (CAE) learns of the attack in a casual conversation with an IT auditor. Which of the following actions should the CAE take?
1. Meet with the chief IT officer to discuss the report and control improvements that will be implemented as a result of the security breach, if any.
2. Immediately inform the chair of the audit committee of the security breach, because thus far only the chief IT officer is aware of the incident.
3. Meet with the IT auditor to develop an appropriate audit program to review the organization's Internet-based sales process and key controls.
4. Include the incident in the next quarterly report to the audit committee.

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

Answer: B

Explanation:
The chief audit executive (CAE) should meet with the chief IT officer to discuss the incident, the investigation, and any control improvements that will be implemented (1). Additionally, developing an appropriate audit program with the IT auditor to review the organization's Internet-based sales process and key controls (3) is a proactive approach to ensure future incidents are prevented and to enhance the organization's security posture. Reference: = IIA Standard 2120 - Risk Management and IIA Standard 2201 - Planning Considerations.

NEW QUESTION # 107
An internal auditor provided the following statement about division A's performance during the month: "Because supplies of raw material X were scarce, division A's profits declined by 15 percent."
Which of the following can be validly concluded from the auditor's statement?
I. Division A's production level declined by 15 percent.
II. Division A could have sold more products than it produced.
III.
Division A usually sells all of the products that it produces.

A. III only
B. II only
C. I and II only
D. I only

Answer: B

NEW QUESTION # 108
During an audit of the accounts receivable (AR) process, an internal auditor noted that reconciliations are still not performed regularly by the AR staff, a recommendation that was made following a previous audit. Monitoring by the financial reporting function has failed to detect the shortcoming. Both the financial reporting function and AR report to the controller, who is responsible for implementing action plans. Which of the following supports the internal auditor's decision to combine both observations into one reported finding?

A. The observation has a common process, and the action plan for the observation has a common owner.
B. The observation was made during the same audit, and the action plan has a common owner.
C. The observation has a common control, and it was noted in a prior audit.
D. The observation relates to the same control activity within a common process.

Answer: A

NEW QUESTION # 109
......

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