Exam Code: IIA-CIA-Part2
Exam Name: Internal Audit Engagement (IIA-CIA-Part2日本語版)
Certification Provider: IIA
Corresponding Certification: Certified Internal
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What format is the IIA CIA Part 2 Exam?

  • Number of Questions: 100 questions

  • Format : multiple-choice

  • Time Duration: 120 mins

  • The passing score: 70%

  • Languages: English

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

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Learn about the Certification Worth of IIA CIA Part 2 Exam?

Completing the IIA CIA Part 2 certification is a step towards success. The certification distinguishes you from other competitors and increases your chances of getting high paying jobs.

The Certified Internal Auditor (IIA CIA Part 2) exam is a certification exam that provides an opportunity to individuals who want to pursue their careers in the field of internal auditing. This certification exam is offered by the Institute of Internal Auditors (IIA). The main objective of this certification is to provide professional recognition and knowledge to the individuals with the purpose of increasing their understanding of internal auditing. IIA CIA Part 2 exam dumps are designed to help individuals prepare for this certification exam.

The Certified Internal Auditor (IIA CIA Part 2) exam is divided into three parts. Each part covers different concepts and ideas related to internal auditing such as audit process, conduct, internal control, risk assessment, monitoring activities, and reporting processes.

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IIA IIA-CIA-Part2日本語 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Engagement Planning50%- Determine engagement objectives and scope
- Develop engagement work program
- Identify and assess risks relevant to the engagement
- Establish engagement criteria and resource requirements
- Consider fraud risks and applicable laws/regulations
Topic 2: Information Gathering, Analysis and Evaluation40%- Assess compliance with policies, standards, and requirements
- Evaluate controls, risks, and process effectiveness
- Use technology and audit tools effectively
- Gather and verify relevant information and evidence
- Apply analytical procedures and data analysis techniques
Topic 3: Engagement Supervision and Communication10%- Supervise engagement activities and review workpapers
- Coordinate with stakeholders and resolve issues
- Formulate recommendations and action plans
- Develop and communicate engagement observations and conclusions
- Monitor and follow up on engagement outcomes

IIA Internal Audit Engagement (IIA-CIA-Part2日本語版) Sample Questions:

ある多国籍企業が、組織のリスク管理システムの構築を支援するよう内部監査部門に依頼しました。最高監査責任者 (CAE) はコンサルタントとしてこの業務を引き受けることに同意しました。
次のタスクのうち、CAE が実行するのに適切なものはどれですか?

  • A. 経営陣が参加するリスクワークショップを調整し、促進する
  • B. 経営陣が実施するためのリスク指標と軽減計画を設定します。
  • C. 経営陣が受け入れるリスク許容度を確立します。
  • D. 経営陣が取締役会に報告すべき重要なリスクの数を決定する
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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内部監査の観察によると、組織の記録管理規則では、すべての契約を特定の電子システムに登録して保存する必要があります。ある子会社では、顧客との契約書を何千枚も紙に書いていますが、契約書をスキャンしてシステムに取り込むアシスタントが十分にいないため、それらはオフィスに保管されています。次のコンポーネントのうち、この観察に追加する必要があるのはどれですか?

  • A. 効果
  • B. 原因
  • C. コンディション
  • D. 基準
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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内部監査人が特定の管理手順が実施されているかどうかを判断するのに最も効率的なのは、どの非公式情報収集方法ですか?

  • A. 観察
  • B. インタビュー
  • C. 内部統制アンケート
  • D. 再演
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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ユーザー アクセス管理に関する内部統制の業務の予備調査中に内部監査人が取得するのに最も役立つのは次のどれですか。

  • A. アクセス権が従業員の役割に適切であることを確認するために管理者によってレビューされたユーザー アクセス レポート。
  • B. システム ユーザーが組織のアクティブな従業員であるかどうかを判断するための、現在のシステム ユーザーのリストと従業員のリスト。
  • C. ユーザー アクセスの変更に必要な承認がフォームに記載されているかどうかを確認するための変更要求フォームのサンプル。
  • D. 処理要件が明確に表現されるように、ユーザー アクセスを許可、変更、および削除するためのポリシー。
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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IIA ガイダンスによると、分析手順に関する次の記述のうち正しいものはどれですか?

  • A. 分析手順により、内部監査員に説明可能な結果が提供されます。
  • B. 分析手順は、エンゲージメントの計画フェーズの後に開始されます。
  • C. 分析手順では、情報を期待値と比較します。
  • D. 分析手順は、コンピュータ支援監査手法です。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Explanation: Only visible for VCE4Plus members. You can sign-up / login (it's free).

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