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What format is the IIA CIA Part 2 Exam?
Format : multiple-choice
Number of Questions: 100 questions
Time Duration: 120 mins
The passing score: 70%
IIA IIA-CIA-Part2 Exam Syllabus Topics:
>> IIA-CIA-Part2 Valid Exam Preparation <<
100% Pass Quiz 2023 IIA IIA-CIA-Part2: Efficient Practice of Internal Auditing Valid Exam Preparation
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IIA Practice of Internal Auditing Sample Questions (Q224-Q229):
NEW QUESTION # 224
Which of the following is the best problem-solving technique to use when analyzing performance and cost?
- A. Value analysis.
- B. Component analysis.
- C. Attribute listing.
- D. Brainstorming.
Section: Volume A
NEW QUESTION # 225
During an information security audit, an auditor discovers that the current disaster recovery plan was developed three years ago but never tested. There have been significant changes to information systems since the plan was developed. The auditor should:
- A. Ask management to test the recovery plan immediately.
- B. Review the recovery plan and report weaknesses to management.
- C. Update the recovery plan for management as part of the review.
- D. Recommend that management and users update and test the recovery plan.
NEW QUESTION # 226
Which of the following would be a red flag that indicates the possibility of inventory fraud?
I.The controller has assumed responsibility for approving all payments to certain vendors.
The controller has continuously delayed installation of a new accounts payable system, despite a corporate directive to implement it.
Sales commissions are not consistent with the organization's increased levels of sales.
Payments to certain vendors are supported by copies of receiving memos, rather than originals.
- A. I and II only.
- B. I, III, and IV only.
- C. II and III only.
- D. I, II, and IV only.
NEW QUESTION # 227
When internal auditors provide consulting services, the scope of the engagement is primarily determined by:
- A. The engagement client.
- B. The audit engagement team.
- C. Internal auditing standards.
- D. The internal audit activity's charter.
Section: Volume A
NEW QUESTION # 228
Which of the following internal control attributes should internal auditors consider testing during a review of the board of directors?
- A. The organization's employee recruiting and retention policies
- B. The presence of an independent critical mass
- C. The established philosophy and operating style of senior management
- D. The articulated internal control objectives of the organization
NEW QUESTION # 229
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