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IIA-CIA-Part2: Practice of Internal Auditing exam is one of the most sought-after certifications by individuals looking for a career in internal auditing. Practice of Internal Auditing certification is offered by the Institute of Internal Auditors (IIA), a global organization that provides professional development, guidance, and certification to internal auditors worldwide. The IIA-CIA-Part2 exam is designed to test the candidate's knowledge, skills, and abilities in the practice of internal auditing.
To prepare for the IIA-CIA-Part2 Exam, candidates can take advantage of various study resources and training programs offered by the IIA and other organizations. These resources include study guides, practice exams, webinars, and classroom training sessions. Candidates can also join study groups and online forums to discuss and share knowledge and experiences with other candidates.
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IIA-CIA-Part2 Certification Exam covers a wide range of topics related to the practice of internal auditing. These topics include risk management, internal control, fraud detection, legal and regulatory compliance, and communication skills. IIA-CIA-Part2 Exam is divided into multiple-choice questions, which test the candidate's knowledge of these topics. Candidates are required to pass the exam with a minimum score of 600 on a scale of 250-750.
IIA Practice of Internal Auditing Sample Questions (Q137-Q142):
NEW QUESTION # 137
According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?
Answer: C
Explanation:
Section: Volume C
NEW QUESTION # 138
An electric utility provider measures working time spent on processing grid connection applications, response time for electricity outages, and the call center queuing time. Which of the following criteria would better suit a customer-oriented provider for measurement?
Answer: D
Explanation:
Comprehensive and Detailed Explanation From Exact Extract:
The CIA exam emphasizes the importance of aligning performance measures with stakeholder expectations.
A customer-oriented provider should focus not just on internal metrics (time, cost, budget) but on what customers and stakeholders expect in terms of service levels, reliability, and responsiveness. Option D reflects the best criterion for a customer-driven organization.
NEW QUESTION # 139
An audit of customer accounts receivable found that outstanding receivables as a percentage of revenue had increased significantly during the past two years. The increase was attributed to the extension of credit, at the urging of the marketing department, to a number of companies that were not creditworthy. Which of the following would be least useful in monitoring the disposition of this finding?
Answer: D
NEW QUESTION # 140
Which of the following describes the primary objective of an internal audit engagement supervisor?
Answer: C
Explanation:
The primary objective of an internal audit engagement supervisor is to uphold the quality of the internal audit actively. This involves ensuring that the audit procedures are performed effectively, the findings are accurate and reliable, and the audit meets the necessary professional standards. The supervisor oversees the audit team's work, provides guidance and support, and ensures that the engagement is conducted according to the internal audit plan and methodology. This role is crucial in maintaining the credibility and integrity of the audit function.References:
* IIA Standard 2340: Engagement Supervision
* IIA Practice Guide: Internal Auditing and Assurance
NEW QUESTION # 141
In performance auditing, which of the following must first be determined by the internal auditor?
Answer: D
Explanation:
Section: Volume D
NEW QUESTION # 142
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