NEW IIA-CIA-PART2 BRAINDUMPS FILES, IIA-CIA-PART2 MOST RELIABLE QUESTIONS

New IIA-CIA-Part2 Braindumps Files, IIA-CIA-Part2 Most Reliable Questions

New IIA-CIA-Part2 Braindumps Files, IIA-CIA-Part2 Most Reliable Questions

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Tags: New IIA-CIA-Part2 Braindumps Files, IIA-CIA-Part2 Most Reliable Questions, IIA-CIA-Part2 Reliable Practice Materials, Test IIA-CIA-Part2 Dump, Latest IIA-CIA-Part2 Mock Test

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For most IT workers, having the aspiration of getting IIA certification are very normal, passing IIA-CIA-Part2 actual test means you have chance to enter big companies and meet with extraordinary people from all walks of life. The IIA-CIA-Part2 Real Questions from our website are best study materials for you to clear exam in a short time.

IIA-CIA-Part2 Exam is a rigorous and comprehensive exam that tests candidates' knowledge and expertise in the practice of internal auditing. Passing IIA-CIA-Part2 exam is an important step for internal auditors who want to demonstrate their professional competence and advance their careers in the field.

To prepare for the IIA-CIA-Part2 Exam, candidates can use a variety of resources, such as study guides, practice exams, and online courses. The Institute of Internal Auditors (IIA) offers a variety of resources to help candidates prepare for the exam, including study materials and online courses. Additionally, many universities and professional organizations offer training programs and courses that cover the topics included in the exam.

IIA-CIA-Part2 (Practice of Internal Auditing) Certification Exam is an assessment designed to evaluate the knowledge, skills, and abilities of individuals seeking to become certified internal auditors. IIA-CIA-Part2 Exam is offered by the Institute of Internal Auditors (IIA), a global professional association that provides education, guidance, and certification for internal auditors. The IIA-CIA-Part2 exam is one of three exams required to obtain the Certified Internal Auditor (CIA) certification.

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IIA-CIA-Part2 Most Reliable Questions & IIA-CIA-Part2 Reliable Practice Materials

You can use this IIA-CIA-Part2 simulation software without an internet connection after installation. Tracking and reporting features of our IIA IIA-CIA-Part2 practice exam software makes it easier for you to identify and overcome mistakes. Customization feature of this format allows you to change time limits and questions numbers of mock exams.

IIA Practice of Internal Auditing Sample Questions (Q272-Q277):

NEW QUESTION # 272
According to IIA guidance, which of the following is the most appropriate action to be taken by the chief executive (CAE) if management refuses to accept audit recommendations and implement corrective actions, Even after escalation to senior management?

  • A. The CAE should continue to meet with management to obtain their agreement for corrective action
  • B. The CAE should advise senior management of his intention to escalate the matter to the board.
  • C. The CAE should ask that additional testing be undertaken to strengthen his case as to the need for corrective action.
  • D. The CAE should note in the final report that management has decided to accept the risk.

Answer: B

Explanation:
According to IIA guidance, if management refuses to accept audit recommendations and implement corrective actions, the chief audit executive (CAE) has a responsibility to ensure that the audit committee or the board is aware of the unresolved risks. The CAE should escalate the matter to senior management first. If senior management still does not take action, the CAE should then inform the board. This escalation process ensures that the board is fully informed about significant risks that management has decided to accept and can take appropriate action if necessary.References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2600 - Communicating the Acceptance of Risks


NEW QUESTION # 273
Under what circumstances would internal audit not become involved when intentional misconduct is suspected?

  • A. Management is running a parallel investigation.
  • B. Management does not maintain strong internal controls.
  • C. Management is involved in wrongdoing.
  • D. Management does not believe a trusted employee could be guilty.

Answer: A

Explanation:
Section: Volume C


NEW QUESTION # 274
Which of the following would be the most helpful to a chief audit executive when developing a talent management strategy?

  • A. Maturity analysis
  • B. Gap analysis
  • C. Staff preferences
  • D. Extent of external audit coverage

Answer: B

Explanation:
When developing a talent management strategy, a chief audit executive would find a gap analysis most helpful. A gap analysis identifies the differences between the current skills and competencies of the internal audit staff and the skills and competencies needed to achieve the audit function's objectives. This analysis helps in understanding the specific areas where training, recruitment, or other talent development efforts are necessary, thus enabling the development of a targeted and effective talent management strategy.
References:
* IIA Practice Guide: "Talent Management for Internal Auditors"
* IIA Standard 2030: "Resource Management"


NEW QUESTION # 275
The internal audit activity needs to review the information security function but does not have the IT expertise needed for the engagement. Which of the following actions should the chief audit executive take to ensure the internal audit activity conforms with the Standards?

  • A. Assign the engagement to a senior auditor, who carefully researches and studies the company's IT infrastructure.
  • B. Contract an external service provider auditor with the experience necessary to perform the audit.
  • C. Perform the audit herself and work closely with the information security function to obtain expertise in the area.
  • D. Assign the engagement to a staff auditor and closely review his work and report.

Answer: B

Explanation:
When the internal audit activity lacks the necessary IT expertise to review the information security function, the chief audit executive (CAE) should contract an external service provider with the required experience. This ensures that the audit is conducted effectively and in accordance with the Standards, which require internal auditors to have or acquire the necessary skills to perform their work.
IIA Reference:
IIA Standard 1210: Proficiency requires internal auditors to possess the knowledge, skills, and other competencies needed to perform their responsibilities. When the necessary expertise is not available within the internal audit activity, the CAE must obtain competent advice and assistance by either contracting external experts or outsourcing the audit.
The Practice Guide on Engaging External Service Providers suggests that when specialized skills are required, engaging an external service provider is a practical solution to ensure the audit's quality and effectiveness.


NEW QUESTION # 276
The chief audit executive (CAE) is adding a new audit position to the team. According to the International Professional Practices Framework, which of the following candidates would the CAE be least likely to accept for the position?

  • A. The candidate meets the minimum educational requirements established by the chief audit executive, but has less formal education than any of the other candidates being considered.
  • B. The candidate is knowledgeable about potential indicators of fraud including typical risks, but has only participated as a staff auditor in one investigative fraud audit.
  • C. The candidate provides examples of previous reports demonstrating excellent writing skills, but lacks ability to clearly communicate ideas and conclusions in a meeting.
  • D. The candidate is applying for an IT audit position, while originally coming from an IT background, but has only experiences of financial and compliance audits in the previous position.

Answer: C


NEW QUESTION # 277
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