2025 IIA IIA-CIA-PART2–RELIABLE VCE EXAM SIMULATOR

2025 IIA IIA-CIA-Part2–Reliable VCE Exam Simulator

2025 IIA IIA-CIA-Part2–Reliable VCE Exam Simulator

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The Practice of Internal Auditing (IIA-CIA-Part2) certification has become a basic requirement to advance rapidly in the information technology sector. Since IIA IIA-CIA-Part2 actual dumps are vital to prepare quickly for the examination. Therefore, you will need them if you desire to ace the Practice of Internal Auditing (IIA-CIA-Part2) exam in a short time.

To prepare for the IIA-CIA-Part2 Exam, candidates are encouraged to study the official exam materials provided by the IIA. These materials include textbooks, practice exams, and other study resources that can help candidates gain a comprehensive understanding of the topics covered on the exam. Additionally, candidates may benefit from attending review courses or participating in study groups to reinforce their knowledge and build their confidence before taking the exam.

To be eligible for the IIA-CIA-Part2 exam, candidates must have successfully completed the IIA-CIA-Part1 exam and meet the educational and professional requirements set by the IIA. IIA-CIA-Part2 Exam consists of 100 multiple-choice questions and is administered through a computer-based testing system. Candidates have four hours to complete the exam, and a passing score of 600 or higher is required to earn the certification. The IIA-CIA-Part2 exam is a challenging and rigorous exam that requires candidates to have a deep understanding of the principles and practices of internal auditing. However, achieving this certification can open up many opportunities for career advancement and professional development in the field of internal auditing.

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IIA Practice of Internal Auditing Sample Questions (Q94-Q99):

NEW QUESTION # 94
Cross-referencing individual payroll time cards to personnel department records and reports would allow an internal auditor to determine whether:

  • A. Personnel department records agree with payroll accounting records.
  • B. Individuals were paid only for time worked.
  • C. Individuals were paid at the proper rates.
  • D. Individuals are bona fide employees.

Answer: D


NEW QUESTION # 95
Which of the following is not true regarding the management of internal audit resources?

  • A. A minimum level of information technology knowledge is necessary.
  • B. The adequacy of internal audit resources is ultimately a board responsibility.
  • C. Resources include external service providers and computer-assisted audit techniques.
  • D. Skills availability must be aligned with financial constraints.

Answer: D

Explanation:
Section: Volume D


NEW QUESTION # 96
The scope of a consulting engagement performed by internal auditors should:

  • A. Be preapproved in conjunction with the annual plan of consulting engagements.
  • B. Exclude areas that might be the subject of subsequent assurance engagements.
  • C. Be sufficient to address the objectives agreed upon with the client.
  • D. Be limited to activities within the current operating period.

Answer: C


NEW QUESTION # 97
Cross-referencing individual payroll time cards to personnel department records and reports would allow an internal auditor to determine whether:

  • A. Personnel department records agree with payroll accounting records.
  • B. Individuals were paid only for time worked.
  • C. Individuals were paid at the proper rates.
  • D. Individuals are bona fide employees.

Answer: D

Explanation:
Section: Volume C


NEW QUESTION # 98
An organization has a health and safety division that conducts audits to meet regulatory requirements. The chief health and safety officer reports directly to the CEO. Which of the following describes an appropriate role for the chief audit executive (CAE) with regard to the organization's health and safety program?

  • A. The CAE should give periodic reports directly to the regulator regarding health and safety issues, as it is the appropriate regulatory oversight body.
  • B. The CAE should hire an independent external specialist to conduct an annual assessment and provide assurance over the effectiveness of the health and safety program and the reliability of its reports.
  • C. The CAE has no role to play, because the chief health and safety officer reports to a senior executive.
  • D. The CAE should coordinate with, and review the work of, the chief health and safety officer to gain an understanding of whether risks related to health and safety are managed properly.

Answer: D


NEW QUESTION # 99
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