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 28 of 30.

1. Question 273: Upon completing a follow-up audit engagement, the chief audit executive (CAE) noted that management has not implemented any mitigation measures to address the…
2. Question 274: Which of the following would be most likely found in an internal audit procedures manual?
3. Question 275: After being assigned to lead an internal audit of identity and access management, which of the following should be the auditor's next step?
4. Question 276: During an assurance engagement, the internal auditor noticed that the chief financial officer (CFO) solely authorized a transaction to sell carbon credits with…
5. Question 277: A new internal auditor is assigned to assess key risks of electricity sales to business clients and wants to gain an understanding of the business. Which of th…
6. Question 278: An internal auditor is assessing the value of inventory in the financial accounts by reviewing the results of an inventory stock count. Which of the following…
7. Question 279: When developing recommendations to address deficiencies, the internal auditor should place the greatest emphasis on which of the following?
8. Question 280: An internal auditor is planning a detailed review of human resources department processes. The review objective is to ascertain the control effectiveness of ke…
9. Question 281: According to IIA guidance, which of the following is the first step the internal audit activity undertakes in determining the effectiveness of an organization'…
10. Question 282: When performing a preliminary process risk assessment, which action should be taken to determine the likelihood of an employee paying unapproved invoices?