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Free IIA-CIA-Part2 Exam Braindumps (page: 58)

Page 58 of 128
PDF with 508 Questions

When planning an audit engagement, what should an internal auditor first consider when assessing the risk of fraud in the area to be audited?

  1. Impact of and exposure to fraud.
  2. Existence of evidence of fraud.
  3. Organizational structure.
  4. Management's risk appetite.

Answer(s): A



Which of the following actions is related to the preliminary survey process?

  1. Determining if controls are effective.
  2. Preparing the engagement work program.
  3. Identifying the current controls.
  4. Completing a detailed test of controls.

Answer(s): C



A code of business conduct provides:

  1. A fraud avoidance plan that does not explicitly describe punishments for violations.
  2. A passive method of fraud deterrence.
  3. A program to anonymously report irregularities to authorities.
  4. An alternative to "tone at the top" programs.

Answer(s): B



The chief executive officer has requested that the chief audit executive (CAE) coordinate the establishment of an enterprise risk management (ERM) program for the organization. Which of the following would be the most appropriate action for the CAE?

  1. Accept the request as the role of coordinating ERM is a core function of internal audit.
  2. Decline the request as this role compromises the CAE's objectivity.
  3. Accept the request after consulting with the board and adhering to proper safeguards.
  4. Decline the request as internal audit has limited knowledge and experience of risk at the enterprise level to undertake the assignment.

Answer(s): C



Page 58 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
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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
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