Vendor: IIA
Certifications: Certified Internal
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
Exam Code: IIA-CIA-PART2
Total Questions: 604 Q&As
Last Updated: Nov 20, 2023
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IIA-CIA-PART2 Online Practice Questions and Answers
If participants in a control self-assessment workshop begin breaking their agreed-upon ground rules, the facilitator should:
A. Ignore the behavior and continue the workshop.
B. Allow them to continue briefly and then remind them of the ground rules.
C. Have the participants modify the ground rules.
D. Strictly enforce the ground rules.
Reviewing internal audit report drafts with clients is:
1.
Required according to the Standards.
2.
A form of courtesy.
3.
Ethically mandated.
4.
A form of validation.
A. 1 and 2 only
B. 2 and 3 only
C. 2 and 4 only
D. 3 and 4 only
An engagement team is being assembled to audit of one of the organization's vendors. Which of the following statements best applies to this scenario?
A. The engagement team should include internal auditors who have expertise in investigating vendor fraud.
B. The engagement team should be comprised of certified accountants who are proficient in financial statement analysis and local accounting principles.
C. To preserve independence and objectivity, an auditor who worked for the vendor two years prior may not participate on the engagement team.
D. The engagement team may include an auditor who lacks knowledge of the industry in which the vendor operates.
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