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IIA-CIA-Part2 Certification Exam is an essential credential for individuals who are serious about their careers in internal auditing. It provides them with the knowledge and skills needed to be successful in this field, and demonstrates to employers and clients that they are competent and capable professionals.

IIA Practice of Internal Auditing Sample Questions (Q251-Q256):

NEW QUESTION # 251
An audit of an organization's fulfillment department discovered that problems in the order processing system led to a significant number of orders being fulfilled multiple times. During the exit conference, the head of the department informed the auditors that the processing system would be enhanced within six months to correct the problems. Which course of action should the chief audit executive follow?

* A. Monitor the status of corrective action and schedule a follow-up engagement when appropriate.
* B. Adjust the scope of the next scheduled audit to determine that the problems have been resolved.
* C. Assess the status of corrective action in a follow-up engagement in six months.
* D. Meet with the audit committee to determine the appropriate follow-up action.
Answer: A

NEW QUESTION # 252
According to IIA guidance which of the following statements is true regarding heat maps?

* A. A heat map sets likelihood to have higher priority than impact.
* B. A heat map sets impact to have higher priority than likelihood.
* C. A heat map recognizes impact and likelihood as equally important
* D. A heat map recognizes that the priority of impact and likelihood can vary.
Answer: D

NEW QUESTION # 253
Which of the following is a responsibility of the internal auditor once a fraud investigation has been concluded?

* A. Ascertain the extent to which fraud has been perpetrated.
* B. Implement controls to prevent future occurrences.
* C. Determine if controls need to be implemented or strengthened to reduce future vulnerability.
* D. Notify the appropriate regulatory authorities regarding the outcome of the investigation.
Answer: C

Explanation:
Section: Volume B

NEW QUESTION # 254
When conducting audit follow-up of a finding related to cash management routines, an internal auditor would expect to find that all of the following changes have occurred except:

* A. The steps being taken are resolving the condition disclosed by the finding.
* B. Inherent risk has been eliminated as a result of resolution of the condition.
* C. Controls have been implemented to deter or detect a recurrence of the finding.
* D. Benefits have accrued to the entity as a result of resolving the condition.
Answer: B

Explanation:
Section: Volume B

NEW QUESTION # 255
Which of the following audit steps would be most effective to review proper recording of and accountability over physical assets?
1. Physically inspect all assets on the organization's property.
2. Select a sample department and physically inspect assets in the department.
3. Select a sample from the organization's records of physical assets and physically locate each asset.
4. Identify assets at a sample of locations and trace to the organization's records.

* A. II and III only
* B. I and IV only
* C. III and IV only
* D. I only
Answer: C

NEW QUESTION # 256
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