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Exam Code: IIA-CIA-Part2
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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IIA-CIA-Part2 Practice Test Total Q&A: 508 Questions and Answers
Last Update: 2016-08-07

IIA-CIA-Part2 Practice Exam Detail: IIA-CIA-Part2 Practice Test

Exam Code: IIA-CIA-Part1
Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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IIA-CIA-Part1 Practice Test Total Q&A: 566 Questions and Answers
Last Update: 2016-08-07

IIA-CIA-Part1 Exam PDF Detail: IIA-CIA-Part1 Practice Test

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NO.1 The audit committee is concerned that the small size of the internal audit activity (IAA) makes
it impractical to achieve full conformance with the Standards. To address this concern,which of the
following actions is most appropriate for the CAE to take?
A. The CAE should seek sufficient funding to increase audit resources to meet the minimum
requirements of the Standards.
B. The CAE should agree with the audit committee and implement only those standards appropriate
to the size of the IAA.
C. The CAE should explain that conformance with the Standards is essential and not dependent upon
the size of the IAA.
D. The CAE should request the audit committee to review the Standards to identify specifically which
are creating the greatest concern.
Answer: C

IIA-CIA-Part1 Braindumps   IIA-CIA-Part1 Real Questions   

NO.2 In publicly held companies,management often requires the internal audit activity's involvement
with quarterly financial statements that are made public and used internally. Which of the following
is generally not a reason for such involvement?
A. Management may be concerned about its reputation in the financial markets.
B. The Standards state that internal auditors should be involved with reviewing quarterly financial
statements.
C. Management may be concerned about potential penalties that could occur if quarterly financial
statements are misstated.
D. Management may perceive that having quarterly financial information examined by the internal
auditors enhances its value for internal decision making.
Answer: B

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