Free IIA IIA-CIA-Part2 Exam Questions
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IIA IIA-CIA-Part2 Exam Questions
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Provided By: IIA
- Exam: Practice of Internal Auditing
- Certification: Certified Internal Auditor
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Total Questions: 485
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Updated On: Apr 30, 2025
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Rated: 4.9 |
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Online Users: 970
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Question 1
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According to IIA guidance, which of the following would be considered necessary for a one-person audit
function?
Answer: C
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According to IIA guidance, which of the following would be considered necessary for a one-person audit
function?
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Question 2
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During a review of the treasury function an internal auditor identified a risk that all bank accounts may net to
include in the daily reconciliation process. Which of the following responses would be most effective to mitigate this risk?
Answer: C
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During a review of the treasury function an internal auditor identified a risk that all bank accounts may net to
include in the daily reconciliation process. Which of the following responses would be most effective to mitigate this risk?
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Question 3
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Which of the following best illustrates the primary focus of a risk-based approach to control self-assessment?
Answer: D
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Which of the following best illustrates the primary focus of a risk-based approach to control self-assessment?
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Question 4
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An internal auditor observes a double payment transaction on a supplier invoice during an accounts payable
engagement. Which of the following steps would be the most effective in helping the auditor determine whether
fraud exists?Section: Volume E
Answer: C
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An internal auditor observes a double payment transaction on a supplier invoice during an accounts payable
engagement. Which of the following steps would be the most effective in helping the auditor determine whether
fraud exists?
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Question 5
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A major insurance company provides a discount on automobile insurance if the vehicle meets certain safety
criteria. Which of the following audit tests would provide an internal auditor with the best evidence that all
qualifying insured automobiles are receiving the discount?Section: Volume C
Answer: C
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A major insurance company provides a discount on automobile insurance if the vehicle meets certain safety
criteria. Which of the following audit tests would provide an internal auditor with the best evidence that all
qualifying insured automobiles are receiving the discount?