Unparalleled Real IIA-CIA-Part2 Exam Answers | Amazing Pass Rate For IIA-CIA-Part2: Practice of Internal Auditing | Updated IIA-CIA-Part2 Latest Exam Duration
Unparalleled Real IIA-CIA-Part2 Exam Answers | Amazing Pass Rate For IIA-CIA-Part2: Practice of Internal Auditing | Updated IIA-CIA-Part2 Latest Exam Duration
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IIA Practice of Internal Auditing Sample Questions (Q496-Q501):
NEW QUESTION # 496
Which of the following is the most appropriate step for the chief audit executive to take in order to avoid defamation of character of the principal suspect in a fraud investigation?
- A. Restrict the use of potentially damaging words to privileged reports or discussions.
- B. Restrict discussions of the fraud to members of management who express an interest in the investigation.
- C. Destroy all investigation workpapers and reports if the fraud cannot be proven.
- D. Label all workpapers, reports, and correspondence of the internal audit activity as private.
Answer: A
NEW QUESTION # 497
Which of the following events would most likely cause the chief audit executive to consider changing the current year's audit plan?
The government announced that new regulatory requirements will be introduced in the coming years which may significantly impact the organization's primary product.
A major competitor unexpectedly introduced a new model at a lower price point to compete with the organization's market leading product.
The organization announced a new joint venture with a long time corporate partner to introduce a new product with development costs and sales beginning next fiscal year.
An equal joint venture partner filed a lawsuit against the organization and requested that the court issue an immediate suspension of future product shipments.
- A. 3 and 4 only
- B. 1 and 2 only
- C. 2 and 4 only
- D. 1 and 3 only
Answer: C
NEW QUESTION # 498
Which of the following actions has the least influence on the chief audit executive's development of an audit plan?
- A. Changes in the organizations structure or budget.
- B. An assessment of risk and exposures affecting the organization.
- C. Input from senior management and the board.
- D. An evaluation of the complexity of each audit engagement.
Answer: D
NEW QUESTION # 499
Which of the following is the least relevant when preparing the internal audit activity's annual engagement plan?
- A. Senior management's requests for internal audit engagements.
- B. The organization's current risk priority and exposure.
- C. A rotation of internal audit engagements selected on a time basis.
- D. Coordination with the audit plans of the external auditor.
Answer: C
NEW QUESTION # 500
In which of following scenarios is the internal auditor performing benchmarking?
- A. The auditor compares new information to his general knowledge of the organization
- B. The auditor compares information from one period with the same information from the poor period
- C. The auditor compares information he collected with simmer information from another source
- D. The auditor compares expected outcomes with actual results
Answer: C
Explanation:
Benchmarking in internal auditing involves comparing the performance or practices of the audited entity against a standard or best practice, which often involves using information from other organizations or sources as a reference. This process helps identify areas for improvement and set performance targets. Thus, comparing the collected information with similar information from another source is the correct definition of benchmarking.
Reference:
The Institute of Internal Auditors (IIA) Practice Guide: Internal Audit and Organizational Performance IIA Standard 1220 - Due Professional Care
NEW QUESTION # 501
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