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What is IIA CIA Part 2 Exam

The IIA CIA Part 2 Exam is a common foundation for a wide range of careers in IT security. It is recognized as a standard of achievement for many IT professionals and has received endorsements from numerous IT certifications and businesses, including CompTIA, ISC² and Cisco. The IIA CIA Part 2 Exam was developed by experienced professionals from leading organizations around the world who came together to establish standards for IT security professionals.

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The IIA CIA PART 2 test measures your ability to accomplish the technical tasks listed below. The percentages indicate the relative weight of each major topic area on the IIA CIA PART 2 examination.

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Certification Topics of IIA CIA Part 2 Exam

IIA CIA Part 2 Exam is a key to success. The exam is written in such a way that it tests the candidates on various aspects of IT. Passing the IIA CIA Part 2 Exam will earn you a certification and help you advance your career.

The IIA CIA Part 2 Exam covers a wide range of concepts, including but not limited to:

  • Performing the engagement (40%)

  • Planning the engagement (20%)

  • Communicating engagement results and monitoring progress (20%)

  • Managing the internal audit activity (20%)

IIA IIA-CIA-Part2日本語 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors
  • Plan the engagement to assure identification of key risks and controls Proficient
Topic 2
  • Identify sources of potential engagements
  • Describe policies and procedures for the planning, organizing, directing
Topic 3
  • Determine engagement procedures and prepare the engagement work program
  • Establishing a Risk-based Internal Audit Plan
Topic 4
  • 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

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

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IIA Internal Audit Engagement (IIA-CIA-Part2日本語版) Sample Questions:

IIAガイダンスによれば、最高監査責任者(CAE)による以下の実践のうちどれが内部監査活動の組織的独立性を最も高めるものでしょうか?

  • A. CAEは少なくとも年に1回CEOと個人的に会談する
  • B. CAE が年次監査計画を確認し、承認します。
  • C. CAE は、監査スタッフの業績評価と報酬に関して取締役会に報告します。
  • D. CAE は少なくとも年に 1 回、取締役会と非公開で会議を開催します。
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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年次内部監査計画にコンサルティング業務を含めることに関する次の記述のうち、正しいものはどれですか?

  • A. コンサルティング契約のすべての要求は、年次内部監査計画に含める必要があります。
  • B. 年次内部監査計画に提案されたコンサルティング契約が受け入れられるかどうかは、彼らの付加価値能力にかかっている可能性があります。
  • C. 年次内部監査計画には保証業務を含める必要がありますが、コンサルティング業務を含める必要はありません。
  • D. 取締役会の要請がない限り、年次内部監査計画にコンサルティング業務を含める必要はありません。
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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内部統制アンケートに関する次の記述のうち、正しいものはどれですか?

  • A. 内部統制アンケートは、標準的な操作手順の有効性を評価する際に役立ちます
  • B. 内部監査人は内部統制アンケートをインタビューのガイドとして使用できます。
  • C. 内部統制アンケートは信頼性の高い文書を提供し、内部監査人が多くの統制手順を短時間でカバーできるようにします
  • D. 内部統制アンケートは、確証が必要な場合がある直接的な監査証拠を提供します。
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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最高監査責任者から取締役会への定期報告の主題となる可能性が最も高いのは次のどれですか。

  • A. 内部統制システムに関する経営陣の主張。
  • B. 内部監査活動と独立した外部監査人との間の調整の監督。
  • C. エンゲージメントの観察と推奨事項の完全かつ正確で包括的な説明。
  • D. 内部監査活動の目的、権限、責任、および計画に対するパフォーマンス。
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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組織の在庫は、複数の倉庫に保管されています。在庫監査中、コンピュータ化された監査ツールを使用することで最もメリットがあるのは、次の活動のうちどれですか?

  • A. すべての倉庫の場所から廃止された在庫を評価する
  • B. 各倉庫の在庫品の有無を確認
  • C. 購入したアイテムが正しい期間に記録されていることの確認
  • D. サンプル サイズを決定するための許容偏差率の割り当て
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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