100% PASS 2025 THE BEST IIA IIA-CIA-PART2 VALID TEST GUIDE

100% Pass 2025 The Best IIA IIA-CIA-Part2 Valid Test Guide

100% Pass 2025 The Best IIA IIA-CIA-Part2 Valid Test Guide

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Quiz 2025 IIA IIA-CIA-Part2: Practice of Internal Auditing – High Pass-Rate Valid Test Guide

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IIA Practice of Internal Auditing Sample Questions (Q19-Q24):

NEW QUESTION # 19
A performance audit engagement typically involves:

  • A. Evaluation of organizational and departmental structures, including assessments of process flows.
  • B. Review of financial statement information, including the appropriateness of various accounting treatments.
  • C. Tests of compliance with policies, procedures, laws, and regulations.
  • D. Appraisal of the environment and comparison against established criteria.

Answer: D

Explanation:
Section: Volume B


NEW QUESTION # 20
The scope of a consulting engagement performed by internal auditors should:

  • A. Be sufficient to address the objectives agreed upon with the client.
  • B. Exclude areas that might be the subject of subsequent assurance engagements.
  • C. Be limited to activities within the current operating period.
  • D. Be preapproved in conjunction with the annual plan of consulting engagements.

Answer: A


NEW QUESTION # 21
According to HA guidance, the chief audit executive is directly responsible for which of the following?

  • A. Periodically reviewing and approving the internal audit charier
  • B. Maintaining a quality assurance program even in the absence of management support
  • C. Establishing the objectives scope and plan for each engagement
  • D. Providing opportunities for all staff auditors to satisfy their professional development requirements

Answer: C

Explanation:
According to IIA guidance, the chief audit executive (CAE) is directly responsible for establishing the objectives, scope, and plan for each engagement. This responsibility ensures that each audit is properly focused and aligned with the overall goals and risk areas of the organization. While maintaining a quality assurance program and providing professional development opportunities are important, they are not solely the CAE's responsibility without management support. Periodic review and approval of the internal audit charter is typically a joint responsibility with senior management and the board. Reference:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2010 - Planning.
The IIA's Practice Guide on Developing the Internal Audit Plan.


NEW QUESTION # 22
Which of the following approaches would best help an internal auditor determine whether a retailer database of 100,000 customers has nay duplicate accounts?

  • A. Stratifying the customer information
  • B. Extracting the customer information
  • C. Filtering the customer information
  • D. Sorting the customer information

Answer: C


NEW QUESTION # 23
Information gathered in a forensic investigation of business fraud is usually gathered with which of the following standards in mind?

  • A. Generally Accepted Accounting Principles.
  • B. The International Professional Practices Framework.
  • C. Generally Accepted Auditing Standards.
  • D. Legal evidence.

Answer: D

Explanation:
Section: Volume C


NEW QUESTION # 24
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