HIGH QUALITY IIA-CIA-PART2 TEST TORRENT TO GET PRACTICE OF INTERNAL AUDITING CERTIFICATION

High Quality IIA-CIA-Part2 Test Torrent to Get Practice of Internal Auditing Certification

High Quality IIA-CIA-Part2 Test Torrent to Get Practice of Internal Auditing Certification

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Preparing for the IIA-CIA-Part2 Exam requires a thorough understanding of the topics covered and a commitment to studying and practicing the skills required for success. The IIA offers a variety of resources to help candidates prepare for the exam, including study materials, practice exams, and online courses. Candidates may also choose to participate in study groups or seek the guidance of a mentor to help them prepare.

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IIA IIA-CIA-Part2 Questions For Guaranteed Success [2025]

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IIA-CIA-Part2 exam covers a wide range of topics related to internal auditing, including risk management, governance, fraud, and compliance. IIA-CIA-Part2 Exam consists of 100 multiple-choice questions and must be completed within two and a half hours. The passing score for the exam is 600 out of 800.

IIA Practice of Internal Auditing Sample Questions (Q391-Q396):

NEW QUESTION # 391
The internal audit activity has adopted the balanced scorecard approach to assess its performance According to MA guidance which of the following is a key performance indicator relevant to the audit client?

  • A. Conformance with the International Professional Practices Framework
  • B. Percentage of recommendations implemented by corrective action date
  • C. Percentage of planned audits completed
  • D. Staff experience

Answer: C


NEW QUESTION # 392
An internal auditor was assigned to conduct an inventory control and stock room area engagement. During the audit, the auditor observed that there were some items that have a shelf life expiration date requirement based on a certificate of conformance received with the product. The certificates of conformance are kept on file in the inventory area office and the expiration date is verified at the time the item is taken from stock. The auditor reviewed the items in the stock room and also on the production floor for the expiration dates to see if there was any expired product. All items with a shelf life requirement were found to be within the expiration date requirement. Which of the following recommendations would be appropriate?

  • A. Take no action, because all the items were within the expiration date requirement, and no corrective action is needed.
  • B. Add to the product label a "use by date" line, enter the expiration at the time of receipt, and perform periodic inventory checks.
  • C. Determine the cost of inventory for the items that have a shelf life and apply a new policy regarding inventory levels to be maintained (i.e., minimums, maximums, reorder points etc.).
  • D. Permit production staff the access to files where the certificates of conformity are kept, so they can choose the items with the closest expiration date.

Answer: B

Explanation:
Section: Volume D


NEW QUESTION # 393
The chief risk officer (CRO) of a large manufacturing organization decided to facilitate a workshop for process managers and staff to identify opportunities for improving productivity and reducing defects. Which of the following is the most likely reason the CRO chose the workshop approach?

  • A. Workshop participants have an opportunity to learn while contributing ideas toward the objectives.
  • B. Workshops do not require extensive facilitation skills and are therefore ideal for nonauditors.
  • C. Responses can be confidential, thus encouraging participants to be candid expressing their concerns.
  • D. It minimizes the amount of time spent and cost incurred to gather the necessary information.

Answer: A

Explanation:
Section: Volume E


NEW QUESTION # 394
Which of the following would cause a company's accounts receivable turnover ratio to decrease steadily over a three-year period?

  • A. A more liberal credit policy.
  • B. Increased cash sales.
  • C. Invoices provided on a weekly rather than a monthly basis.
  • D. An increase in the discount offered for early payment.

Answer: A

Explanation:
Section: Volume B
Explanation/Reference:


NEW QUESTION # 395
Which of the following is an advantage of control self-assessment (CSA) over conventional auditing techniques?

  • A. CSA provides assurance about whether business objectives will be met.
  • B. CSA evaluates control activities and human resource practices.
  • C. CSA facilitates obtaining input from subject-matter experts efficiently.
  • D. CSA provides assurance that action will be taken to improve deficiencies.

Answer: C


NEW QUESTION # 396
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