Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing Free Practice Exam Questions

295 real Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing exam questions with answers and AI explanations. IIA certification prep — page 18 of 30.

1. Question 172: An internal auditor utilizes a questionnaire to evaluate controls related to the financial close processes within a hospital system. The questionnaire was deve…
2. Question 173: In response to an accounts receivable confirmation, a customer indicated that the invoice listed on the confirmation letter had been paid two months earlier. T…
3. Question 174: Which of the following would best contribute to the success of a guest auditor program that allows people from other areas of the organization to serve as subj…
4. Question 175: While performing fieldwork for an assurance engagement, a member of the internal audit team identified a key control that was not identified during the plannin…
5. Question 176: Operational management has asked the chief audit executive (CAE) for access to all workpapers from a recent engagement. According to IIA guidance, which of the…
6. Question 177: Which of the following analytical tools would best assist an internal auditor in determining the scope of an audit engagement?
7. Question 178: The internal audit activity has adopted the balanced scorecard approach to assess its performance. According to IIA guidance, which of the following is a key p…
8. Question 179: An internal audit report includes a recommendation to remove inappropriate user access to an IT application. Which of the following does the recommendation rep…
9. Question 180: According to the International Professional Practices Framework, the internal audit activity's decision to defer follow-up of recommendations and management's…
10. Question 181: Which of the following activities is an internal auditor most likely to perform when establishing the objectives of an assurance engagement?