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2023 IIA High-quality IIA-CIA-Part2 Valid Dumps Pdf

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Three Easy-to-Use IIA IIA-CIA-Part2 Exam Questions Formats

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Passing the IIA-CIA-Part2 Exam is an important milestone for internal auditors who are looking to advance their careers. It demonstrates their knowledge and expertise in the field of internal auditing and enhances their credibility with employers and clients. The certification also provides a pathway to higher-paying positions, such as senior internal auditor or internal audit manager.

IIA Practice of Internal Auditing Sample Questions (Q101-Q106):

NEW QUESTION # 101
After completing a net present value (NPV) calculation on a proposed project, an analyst explores the change in NPV with changes in the interest rate. This additional analysis is referred to as:

  • A. Sensitivity analysis.
  • B. Decision analysis.
  • C. simul-ation.
  • D. Variance analysis.

Answer: A

NEW QUESTION # 102
The internal auditor’s opinion in terms of due professional care should be:

  • A. Based on sufficient factual evidence.
  • B. Expressed only when consensus with top management has been achieved.
  • C. Based on experience and free of all bias.
  • D. Limited to the effectiveness of internal controls.

Answer: A

NEW QUESTION # 103
An internal audit intends to create a risk and control matrix to better understand the organization’s complex manufacturing process. With which of the following approaches would the auditor most likely start?

  • A. Conduct a walk-through of all related activates
  • B. Analyze the costs and benefits of key controls
  • C. Assess management responses to key risk exposures
  • D. Evaluate the design adequacy of known controls

Answer: A

NEW QUESTION # 104
If participants in a control self-assessment workshop begin breaking their agreed-upon ground rules, the facilitator should:

  • A. Have the participants modify the ground rules.
  • B. Allow them to continue briefly and then remind them of the ground rules.
  • C. Strictly enforce the ground rules.
  • D. Ignore the behavior and continue the workshop.

Answer: B

NEW QUESTION # 105
A key to effective benchmarking in a consulting engagement is identifying the issues that can be:

  • A. Reviewed by all internal audit staff members.
  • B. Measured and controlled by the engagement client.
  • C. Shared with all internal audit customers.
  • D. Discussed with the board or audit committee.

Answer: B

NEW QUESTION # 106
……

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