PRACTICE OF INTERNAL AUDITING PREP TORRENT & IIA-CIA-PART2 STUDY QUESTIONS & PRACTICE OF INTERNAL AUDITING DUMPS PDF

Practice of Internal Auditing prep torrent & IIA-CIA-Part2 study questions & Practice of Internal Auditing dumps pdf

Practice of Internal Auditing prep torrent & IIA-CIA-Part2 study questions & Practice of Internal Auditing dumps pdf

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IIA-CIA-Part2 (Practice of Internal Auditing) Certification Exam is one of the most respected certifications in the field of internal auditing. It is offered by the Institute of Internal Auditors (IIA), which is the global leader in the internal audit profession. Practice of Internal Auditing certification is designed to assess the knowledge and skills of internal auditors in the practice of internal auditing. It is a valuable credential for individuals who want to demonstrate their competence in this field.

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IIA Practice of Internal Auditing Sample Questions (Q262-Q267):

NEW QUESTION # 262
An organization has an opening for an entry-level internal audit position. When interviewing for the position, which of the following is the least important skill for an entry-level internal auditor?

  • A. Interpersonal skills.
  • B. Communication skills.
  • C. Time management skills.
  • D. Conflict resolution skills.

Answer: D

Explanation:
Section: Volume D


NEW QUESTION # 263
Which of the following would be a legitimate action for the internal auditor to take when monitoring audit engagement results?
1. Disregard a certain risk because management and the board accepted the risk in the past.
2. Abdicate the responsibility for a particular risk because it is not part of the audit plan.
3. Obtain agreement from senior management that unresolved audit issues will be reported to the board. Request corrective action from management in writing.

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

Answer: A


NEW QUESTION # 264
Which of the following is one of the five basic tnanoal statement assertions when an internal auditor evaluates controls over financial reporting?

  • A. Reliability or appropriateness
  • B. Relevance
  • C. Existence or occurrence
  • D. Reasonableness

Answer: C


NEW QUESTION # 265
Once an audit report is drafted, the auditor's supervisor should review it primarily to ensure that all:

  • A. Sample sizes appear appropriate for any issues found.
  • B. Recommendations for corrective action are clear.
  • C. Statements are supported and can be authenticated.
  • D. Processes within the audited area were reviewed.

Answer: C

Explanation:
Section: Volume B


NEW QUESTION # 266
The chief audit executive of an international organization is planning an audit of the treasury function located at the organization's headquarters. The current internal audit team at headquarters lacks expertise in the area of financial markets which is needed tor the engagement When of the following would be the most approbate solution considering the time constraint?

  • A. Limit the scope of the engagement to the knowledge and skills possessed by the internal audit team.
  • B. Hire additional internal auditors who have expertise in the area of financial markets.
  • C. Outsource the engagement 10 tie organization's external auditor who has expertise in the area of financial markets
  • D. Invite a guest auditor from one of the organization's affiliates who has expertise m the area of financial markets.

Answer: D

Explanation:
Given the time constraint and the need for specialized knowledge in financial markets, inviting a guest auditor from one of the organization's affiliates who has the required expertise is the most appropriate solution. This approach leverages existing internal resources with the necessary skills, which can be more efficient and cost-effective than hiring new staff or outsourcing the engagement. Additionally, it facilitates knowledge sharing and can help build internal audit capacity for future engagements.References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 1210 - Proficiency


NEW QUESTION # 267
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