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Free IIA-CIA-Part2 Exam Braindumps (page: 12)

Page 12 of 128
PDF with 508 Questions

According to the International Professional Practices Framework, which of the following statements is correct regarding the communication of audit results?

  1. Summary reports may be issued separately from or in conjunction with the final report.
    II. Interim reports may be written or oral.
    III. Detailed reports should always be issued to the audit committee.
    IV. Interim reports should be used to communicate information which requires immediate attention.
  2. I and III only
  3. II and IV only
  4. I, II, and IV only
  5. I, II, III, and IV.

Answer(s): C



The chief audit executive (CAE) determined that based on management's oral response, the action taken regarding an audit observation was sufficient when weighted against the relative importance of the audit recommendation. Which of the following is the most appropriate step for the internal auditor to take next?

  1. Initiate a follow-up audit to ensure that action has really been taken.
  2. Follow-up with management until a written response is obtained.
  3. Escalate the issue to the board and get their position on the issue.
  4. Note in the permanent file that follow-up needs to be performed as part of the next engagement.

Answer(s): D



Which of the following will be an appropriate course of action when an auditor disagrees with a client about a well-documented audit finding?

  1. Include both the audit finding and the client's position in the audit report.
  2. Defer reporting the item and plan to perform more detailed work during the next audit.
  3. Change the finding so that it is acceptable to the client.
  4. Address the issue with senior management and the board for resolution prior to issuing the final report.

Answer(s): A



A governmental auditor was assigned to determine reasons why the students in one region scored significantly higher on education evaluation tests than did the students in another region. Previous research showed that there is a direct correlation between public financial support and student results. Which of the following is most likely to explain the difference in the regional results?

  1. The more successful region spends 30 percent more money on education than does the other
    region.
  2. A higher percentage of the general tax fund is spent on education in the more successful region than in the other region.
  3. The more successful region spends more money per student on education than does the other region.
  4. The more successful region has increased educational spending by an average of 10 percent each year for the last three years, whereas the other region's increase averaged only three percent.

Answer(s): C



Page 12 of 128



Post your Comments and Discuss IIA IIA-CIA-Part2 exam with other Community members:

NOOR commented on October 06, 2024
I want to pass my CIA Exam P2 withing the next 2weeks, can I get help?
UNITED ARAB EMIRATES
upvote

ET commented on August 19, 2024
I have just failed my CIA 2 second attempt today. May I have any assistance from you guys?
Anonymous
upvote