IIA IIA-CIA-Part2 Exam Syllabus Topics:

Topic	Details
Topic 1	Determine engagement procedures and prepare the engagement work program Establishing a Risk-based Internal Audit Plan
Topic 2	Prepare workpapers and documentation of relevant information to support conclusions and engagement results Determine the level of staff and resources needed for the engagement
Topic 3	Describe coordination of internal audit efforts with the external auditor, regulatory oversight bodies Determine engagement objectives, evaluation criteria, and the scope of the engagement
Topic 4	Interpret administrative activities Use computerized audit tools and techniques Recognize that the chief audit executive communicates the annual audit plan to senior management
Topic 5	Identify sources of potential engagements Describe policies and procedures for the planning, organizing, directing
Topic 6	Evaluate the relevance, sufficiency, and reliability of potential sources of evidence Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area
Topic 7	Identify significant risk exposures and control and governance issues Interpret the types of consulting engagements

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

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IIA Internal Audit Engagement Sample Questions:

Question #1

In which of the following situations would it be most appropriate for an internal audit function to issue an interim report or memo?

A. An employee shared concerns of suspected fraud but did not provide evidence.
B. A planned inventory count at the production plant revealed a material variance.
C. A scheduled audit observed that several agreed improvements from the previous audit were still being implemented.
D. An auditor responsible for the fieldwork has carried out only half of the planned audit procedures and has no observations so far.

Reveal Solution Discussion 0

Correct Answer: B 🗳️