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What are the requirements to take an IIA CIA Part 2 Exam?

To take the IIA CIA Part 2 Exam, you must:

• Be able to complete the certification application and attest to your eligibility requirements.
• Apply for and obtain endorsement from your local IIA Institute chapter.
• Pass the required certification exam(s).
• Have a bachelor's degree or greater from an accredited institution OR have three years (36 months) of professional business experience in internal auditing. You can also qualify for one of the IIA certifications if you're a member of a partner association.

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Exam IIA-CIA-Part2 Experience - Practice of Internal Auditing Realistic Reliable Braindumps Files Free PDF Quiz

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IIA Practice of Internal Auditing Sample Questions (Q358-Q363):

NEW QUESTION # 358
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. Report findings are substantiated.
• D. Senior management supports the report's conclusions.

Answer: C
NEW QUESTION # 359
If the chief audit executive believes that senior management has accepted a level of residual risk that is unacceptable to the organization, they should:

• A. Report the concern directly to the board.
• B. Accept the decision of senior management as they are ultimately responsible for risk management.
• C. Disclose the issue in the audit report when auditing the area where the risk was identified.
• D. Discuss the concern with management and if not resolved, escalate it to the board.

Answer: D Explanation:
Section: Volume D
NEW QUESTION # 360
Which of the following should be included in a privacy audit engagement?
1. Assess the appropriateness of the information gathered.
2. Review the methods used to collect information.
3. Consider whether the information collected is in compliance with applicable laws.
4. Determine how the information is stored.

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

Answer: A
NEW QUESTION # 361
An internal auditor recommended that an organization implement computerized controls in its sales system in order to prevent sales representatives from executing contracts in excess of their delegated authority levels A follow-up review found that the sales system had not been modified, but a process had been implemented to obtain written approval by the vice president of sales for all contracts in excess of S1 million The chief audit executive (CAE) would be justified in reporting this situation to the organization's board under which of the tollowing circumstances'?
1. In the opinion of the CAE the level of residual risk assumed by senior management is too high
2. Testing of compliance with the new process finds that all new contracts in excess of $1 million have been approved by the vice president of sales
3. The cost of modifying the sales system to include a preventive control is less than S100.000

• A. 1 and 3 only
• B. 1 only
• C. 1, 2, and3
• D. 3 only

Answer: B
NEW QUESTION # 362
Which of the following is an advantage of an interim report?
I.An interim report provides timely feedback to the audit engagement client.
II.
An interim report provides a mechanism for communicating information on red flags promptly while they are being investigated.
III.
An interim report provides an opportunity for auditor follow-up of findings before the engagement is completed.
IV.
An interim report increases the probability that corrective action will be initiated more quickly.

• A. I and IV only.
• B. I, II, III, and IV.
• C. II and III only.
• D. I, III, and IV only.

Answer: D
NEW QUESTION # 363
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