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IIA-CIA-Part2 (Practice of Internal Auditing) Certification Exam is an essential certification for professionals who want to establish their proficiency in internal auditing. Practice of Internal Auditing certification exam is conducted by the Institute of Internal Auditors (IIA), which is a globally recognized organization that sets standards for the internal auditing profession. The IIA-CIA-Part2 Exam is the second of three exams that lead to the Certified Internal Auditor (CIA) certification. Practice of Internal Auditing certification is highly valued by employers, as it demonstrates that the individual has a solid understanding of the principles and practices of internal auditing.

IIA Practice of Internal Auditing Sample Questions (Q281-Q286):

NEW QUESTION # 281
The most common motivation for management fraud is the existence of:

A. Financial pressures on the organization.

B. Job dissatisfaction.

C. Vices, such as a gambling habit.

D. The challenge of committing the perfect crime.

Answer: A

NEW QUESTION # 282
Due to emerging new technologies that greatly affect the organization, the chief audit executive (CAE) wants to conduct frequent IT audit and is particularly focused on improving the quality of these engagements. Which of the following is the most viable solution for the CAE to ensure that IT audit quality is immediately enhanced and maintained long-term?

A. Contract an external IT special to offer advice and consult on IT audits

B. Invite qualified staff from the IT department to serve as guest auditors and lead IT audits

C. Each year send a different member of the internal audit staff to an IT audit conference to learn about emerging technologies

D. Employ an independent external IT specialist to perform IT audits for the first year

Answer: B

Explanation:
To immediately enhance and maintain long-term IT audit quality, inviting qualified staff from the IT department to serve as guest auditors is a viable solution. This approach provides immediate access to IT expertise, ensuring high-quality audits. Additionally, it fosters collaboration between the IT and internal audit departments, promotes knowledge transfer, and helps build internal audit staff capabilities over time. This method is both cost-effective and sustainable, compared to contracting external specialists continuously.
Reference:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 1210 - Proficiency and Standard 2230 - Engagement Resource Allocation

NEW QUESTION # 283
After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis. Which of the following is most likely to be a disadvantage of this outsourcing decision?

A. Cost.

B. Familiarity.

C. Flexibility.

D. Independence.

Answer: B

Explanation:
Outsourcing fraud investigations to a third-party service provider can result in a lack of familiarity with the organization's specific operations, culture, and history. This can be a disadvantage as external investigators may require more time to understand the context and nuances of the organization, potentially affecting the efficiency and effectiveness of the investigation. Reference: = IIA Standard 1210 - Proficiency and IIA Practice Guide: "Internal Audit and Fraud".

NEW QUESTION # 284
Which of the following is the best option for the chief audit executive to consider for effective coordination of assurance coverage?

A. Prepare a risk likelihood and impact heal map to prioritize assurance coverage coordination.

B. Rely on the risk and control and management testing information maintained for compliance with the regulatory framework

C. Create an assurance map to illustrate each provider's level of assurance and planned activities for each area of the organization

D. LIMIT ricks inventory to identify the risks and controls in place and the relevant control owners.

Answer: C

NEW QUESTION # 285
Which of the following is an appropriate responsibility for the internal audit activity with regard to the organization's risk management program?

A. Identifying and ensuring that appropriate controls exist to mitigate risks.

B. Attaining an adequate understanding of the entity's key mitigation strategies.

C. Ensuring that a proper and effective risk management process exists.

D. Identifying and managing risks in line with the entity's risk appetite.

Answer: C

Explanation:
The internal audit activity's role in regard to the organization's risk management program includes ensuring that a proper and effective risk management process is in place. This involves evaluating the risk management processes and providing assurance that risks are identified and managed effectively. The internal audit activity should not be responsible for managing risks (Option A), but should ensure there is a systematic process (Option B). Attaining an adequate understanding of key mitigation strategies (Option C) and identifying appropriate controls (Option D) are part of the audit process, but ensuring the existence of a proper process is the primary responsibility. Reference: IIA Standard 2120 - Risk Management

NEW QUESTION # 286
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