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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

IIA IIA-CIA-Part2 Exam Syllabus Topics:

SectionObjectives
Topic 1: Communicating Results and Monitoring- Audit report preparation and communication
- Issue tracking and follow-up procedures
Topic 2: Engagement Planning- Risk assessment for audit engagements
- Engagement objectives and scope definition
- Audit program design
Topic 3: Engagement Execution- Sampling methods and data analysis
- Audit evidence collection and evaluation
- Control testing and documentation
Topic 4: Managing the Internal Audit Function- Audit plan development and resource management
- Internal audit role in governance, risk, and control
- Quality assurance and improvement program (QAIP)

IIA Internal Audit Engagement Sample Questions:

Which of the following is required to classify, label, organize, and search big data stored and used in an organization?

  • A. Data security
  • B. Data owner
  • C. A business application
  • D. Metadata
Reveal Solution  Discussion  0

Correct Answer: D  πŸ—³οΈ

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An internal auditor is performing an assurance engagement of the human resources function. The auditor compares the amount of sick leave taken by employees during the last year to the maximum amount of sick leave granted by the organization.
Which analytical review technique is the auditor applying?

  • A. Reperformance.
  • B. Trend analysis.
  • C. Regression analysis.
  • D. Ratio analysis.
Reveal Solution  Discussion  0

Correct Answer: D  πŸ—³οΈ

Explanation: Only visible for PrepAwayExam members. You can sign-up / login (it's free).

Following an audit, management developed an action plan to improve controls over the handling of scrap metal. Which of the following would be the most appropriate course of action for the auditor to follow up?

  • A. Analyze the new procedures, then report to senior management whether the associated risks have been managed.
  • B. Perform retesting to confirm that new procedures address the previously identified deficient control activities.
  • C. Conduct another audit engagement to ensure all risks related to the sales of scrap metal have been mitigated.
  • D. Ensure new procedures have been documented, approved, and distributed to the employees responsible.
Reveal Solution  Discussion  0

Correct Answer: B  πŸ—³οΈ

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An internal auditor determines that certain information from the engagement results is not appropriate for disclosure to all report recipients because it is privileged. In this situation, which of the following actions would be most appropriate?

  • A. Exclude the results from the report and verbally report the conditions to senior management and the board.
  • B. Distribute the reports through the use of blind copies.
  • C. Distribute the information in a confidential report to the board only
  • D. Disclose the information in a separate report.
Reveal Solution  Discussion  0

Correct Answer: D  πŸ—³οΈ

Which of the following is an example of a properly supervised engagement?

  • A. The auditor in charge provides reasonable assurance that engagement objectives were met
  • B. Auditors are asked to keep a daily record of their activity for review by the auditor in charge following the engagement.
  • C. A new internal auditor is accompanied by an experienced auditor during a highly sensitive fraud investigation.
  • D. The senior internal auditor requires each auditor to review and initial colleagues' workpapers for completeness and format
Reveal Solution  Discussion  0

Correct Answer: A  πŸ—³οΈ

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