IIA CIA Part 2 Exam: How To Prepare?
Prepare With Confidence For IIA CIA Part 2 Exam
Do you know what the IIA CIA Part 2 Exam is all about?
The IIA CIA Part 2 is the second part of the International Institute of Aviation and Communication (IIAC) certification test. This test is given every year to aviation pilots and flight engineers from around the world to ensure that they are qualified enough to teach international students how to fly in different countries.
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
Certification Topics of IIA CIA Part 2 Exam
IIA CIA Part 2 Exam is a key to success. The exam is written in such a way that it tests the candidates on various aspects of IT. Passing the IIA CIA Part 2 Exam will earn you a certification and help you advance your career.
The IIA CIA Part 2 Exam covers a wide range of concepts, including but not limited to:
Managing the internal audit activity (20%)
Communicating engagement results and monitoring progress (20%)
Performing the engagement (40%)
Planning the engagement (20%)
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IIA IIA-CIA-Part2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Engagement Supervision and Communication | 10% | - Monitor and follow up on engagement outcomes - Develop and communicate engagement observations and conclusions - Formulate recommendations and action plans - Coordinate with stakeholders and resolve issues - Supervise engagement activities and review workpapers |
| Topic 2: Engagement Planning | 50% | - Establish engagement criteria and resource requirements - Identify and assess risks relevant to the engagement - Determine engagement objectives and scope - Consider fraud risks and applicable laws/regulations - Develop engagement work program |
| Topic 3: Information Gathering, Analysis and Evaluation | 40% | - Apply analytical procedures and data analysis techniques - Use technology and audit tools effectively - Evaluate controls, risks, and process effectiveness - Gather and verify relevant information and evidence - Assess compliance with policies, standards, and requirements |
IIA Internal Audit Engagement Sample Questions:
During audit fieldwork, the internal audit function uncovers new risks that it wants to incorporate into the existing audit program.
Which of the following is the most appropriate course of action for the internal audit function?
- A. Amend the audit program to address the newly identified risks and proceed with the engagement.
- B. Seek agreement from management of the area under review regarding the changes.
- C. Gain consensus among all internal audit function members and amend the audit program.
- D. Obtain approval from internal audit management to change the work program.
Correct Answer: D 🗳️
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Which of the following statements is true regarding engagement planning?
- A. The planning phase of the engagement should be completed and approved before the fieldwork of the engagement begins.
- B. The main purpose of the engagement work program is to determine the nature and timing of procedures required to gather audit evidence.
- C. The audit engagement objectives should be based on operational management ' s view of risk objectives.
- D. The scope of the engagement should be planned according to the internal audit activity's budget and then aligned to the risk universe.
Correct Answer: A 🗳️
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If an engagement supervisor discovers insufficient information to draw a conclusion in workpapers, which action should she take first?
- A. Discuss the matter with the auditor who produced the workpapers and improve the training manual.
- B. Document the problem as a review comment and continue with the audit.
- C. Assign another auditor to complete the audit step and produce a new error-free workpaper.
- D. Complete the audit step herself to ensure accuracy and take additional steps to improve the audit training plan.
Correct Answer: A 🗳️
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Which of the following components should be included in an audit finding?
1. The scope of the audit.
2. The standard(s) used by the auditor to make the evaluation.
3. The engagement ' s objectives.
4. The factual evidence that the internal auditor found in the course of the examination.
- A. 1 and 2
- B. 1 and 3 only
- C. 1, 3, and 4
- D. 2 and 4
Correct Answer: D 🗳️
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According to the International Professional Practices Framework, which of the following is an appropriate reason for issuing an interim report?
To keep management informed of audit progress when audit engagements extend over a long period of time.
To provide an alternative to a final report for limited-scope audit engagements.
To communicate a change in engagement scope for the activity under review.
- A. 1 and 3 only.
- B. 1 and 2 only.
- C. 2 and 3 only.
- D. 1, 2, and 3.
Correct Answer: A 🗳️
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