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IIA Updated IIA-CIA-Part2 Exam Questions and Answers by fateh

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IIA IIA-CIA-Part2 Exam Overview :

Exam Name: Practice of Internal Auditing
Exam Code: IIA-CIA-Part2 Dumps
Vendor: IIA Certification: CIA
Questions: 495 Q&A's Shared By: fateh
Question 76

Which of the following represents a ratio that measures short term debt-paying ability?

Options:

A.

Debt-to-equity ratio.

B.

Profit margin.

C.

Current ratio.

D.

Times interest earned.

Discussion
Question 77

The internal audit activity is planning an assurance engagement for a foreign subsidiary. According to IIA guidance, which of the following would be included in the preliminary communication to management of the area under review?

Options:

A.

The scope of the engagement, the estimated time frame, and the names of the auditors.

B.

The estimated time frame, the names of the auditors, and the resources and travel budget.

C.

The names of the auditors, the resources and travel budget, and the scope of the engagement.

D.

The resources and travel budget, the scope of the engagement, and the estimated time frame.

Discussion
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Question 78

An internal auditor is conducting a review of the procurement function and uncovers a potential conflict of interest between the chief operating officer and a significant supplier of IT software development services. Which of the following actions is most appropriate for the internal auditor to take?

Options:

A.

Inform the audit supervisor.

B.

Investigate the potential conflict of interest.

C.

Inform the external auditors of the potential conflict of interest.

D.

Disregard the potential conflict, because it is outside the scope of the audit assignment.

Discussion
Question 79

According to IIA guidance which of the following represents sufficient information?

Options:

A.

Information that is factual adequate and convincing

B.

Information that is best attainable through the use of appropriate engagement techniques

C.

Information that supports engagement objectives and recommendations

D.

Information that helps the organization meet its goals

Discussion
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