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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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What format is the IIA CIA Part 2 Exam?
Languages: English
Time Duration: 120 mins
Format : multiple-choice
The passing score: 70%
Number of Questions: 100 questions
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IIA IIA-CIA-Part2 中文 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Planning the Engagement | 20% | - Detailed engagement work program development - Engagement planning procedures including data analytics and sampling - Risk and control identification and assessment for the engagement - Understanding business processes, IT systems, and relevant regulations - Coordination with stakeholders during engagement planning - Engagement objectives, scope, and resource allocation |
| Performing the Engagement | 40% | - Assessing IT governance, security, and control frameworks - Drawing conclusions and formulating recommendations - Assessing the adequacy and effectiveness of risk management and controls - Applying analytical approaches and process mapping techniques - Assessing compliance with laws, regulations, and organizational policies - Information gathering: interviews, observation, document review, and data analysis - Evaluation of fraud risk and fraud-related indicators during engagements - Development of engagement findings: criteria, condition, cause, and effect - Root cause analysis and evaluation of evidence - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) |
| Managing the Internal Audit Activity | 20% | - Internal audit operations: planning, organizing, directing, and monitoring - Knowledge management and information sharing across the internal audit activity - Managing financial, human, and IT resources within the internal audit function - Coordination with external auditors and other internal assurance providers - Strategic role of internal audit within governance, risk management, and control - Risk-based audit planning and alignment with organizational strategy |
| Communicating Engagement Results and Monitoring Progress | 20% | - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Reporting on the adequacy of management's corrective actions - Monitoring and follow-up on the resolution of engagement findings - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Management response and action plan tracking - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Disseminating final results to appropriate stakeholders |
IIA Internal Audit Engagement (IIA-CIA-Part2中文版) Sample Questions:
下列哪一種內部稽核活動人員配置模式的缺點是稽核員總是新的並且正在接受訓練?
- A. 旋轉模型。
- B. 職業模型。
- C. 混合模型。
- D. 能力模型中心。
Correct Answer: A 🗳️
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管理階層已立即採取行動解決在組織製造過程審核期間收到的觀察結果。
- A. 觀察的有效結束可確保它將包含在最終參與報告中
- B. 有效的閉包要求客戶端不僅解決條件,而且解決條件的原因
- C. 有效的閉包需要證據來確保正確的流程在未來能夠如預期運作
- D. 有效的關閉需要管理階層保證原來的問題將來不會再發生
Correct Answer: C 🗳️
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下列哪項活動最可能需要反詐騙專家來補充內部稽核活動的知識和技能?
- A. 運用稽核測試來偵測詐欺行為
- B. 審問一名涉嫌詐騙者。
- C. 計畫對涉嫌詐欺的領域進行幹預。
- D. 完成流程審查,以改善控制措施,防止詐欺。
Correct Answer: B 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
一名內部稽核師正在計劃在金融機構進行審計。腳趾參與的目標是確定貸款是否按照組織的政策發放。下列哪一種方法可以為審核員提供最佳資訊?
- A. 隨機選擇 30 個貸款案例,並根據適用的核保指南進行驗證
- B. 隨機選擇幾個月,取得這幾個月的老化報告,並與較差年份進行比較
- C. 隨機選出 30 位員工來完成是否遵守政策和標準的調查
- D. 隨機抽取30筆貸款,核實是否按時全額償還
Correct Answer: A 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
內部稽核部門描述了詐欺指標和與詐欺相關的關鍵字的情境。其目標是將這些資料輸入到演算法中,以預測潛在的詐欺行為並阻止被標記的交易的執行。該內部稽核部門最有可能採用下列哪一種分析方法?
- A. 預測分析
- B. 診斷分析
- C. 規範分析
- D. 描述性分析
Correct Answer: A 🗳️
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