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IIA-CIA-Part2 certification exam is designed to test the knowledge and skills of individuals who are involved in internal auditing. IIA-CIA-Part2-CN exam covers a wide range of topics, including risk management, internal control, governance, and compliance. It is intended to assess the candidate's ability to perform effectively in a variety of internal auditing situations.

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

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To qualify for the IIA-CIA-Part2 exam, candidates must meet certain eligibility criteria, including having a minimum of two years of internal auditing or related experience. They must also have completed the IIA-CIA-Part1 exam, which covers the essentials of internal auditing. The IIA-CIA-Part2 exam consists of 100 multiple-choice questions that must be completed within two and a half hours. Candidates who pass the exam will earn the CIA certification, demonstrating their expertise in the practice of internal auditing. Internal Audit Engagement (IIA-CIA-Part2中文版) certification is highly regarded by employers and can lead to career advancement opportunities within the internal auditing profession.

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IIA IIA-CIA-Part2 中文 Exam Syllabus Topics:

SectionObjectives
Topic 1: Communicating Results and Monitoring- Issue tracking and follow-up procedures
- Audit report preparation and communication
Topic 2: Engagement Planning- Engagement objectives and scope definition
- Risk assessment for audit engagements
- Audit program design
Topic 3: Managing the Internal Audit Function- Audit plan development and resource management
- Internal audit role in governance, risk, and control
- Quality assurance and improvement program (QAIP)
Topic 4: Engagement Execution- Audit evidence collection and evaluation
- Control testing and documentation
- Sampling methods and data analysis

IIA Internal Audit Engagement (IIA-CIA-Part2中文版) Sample Questions:

一家製造商簽訂了合同,為一家大型航空公司生產和交付多架飛機。作為合約的一部分,製造商還為航空公司的飛行員提供培訓。截至審計時,飛機的交付已大大落後於計劃,而培訓已經完成。若合約規定的飛機一半已交付,內部稽核師預計應將下列哪一項計入總帳?

  • A. 所有已完成的培訓成本以及迄今為止已完成的實際生產時間的成本。
  • B. 所有已完成的培訓費用,以及合約生產費用的 50%。
  • C. 分配給已交付飛機數量的培訓成本以及迄今為止完成的實際生產小時數的成本。
  • D. 依照交付飛機數量分配訓練費用,以及合約生產成本的 50%。
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Correct Answer: A  🗳️

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內部稽核活動可以透過下列哪些方式獲得新的參與機會?

  • A. 透過查看產品投訴等外部因素。
  • B. 透過業務流程定義活動。
  • C. 透過組織結構圖定義活動。
  • D. 透過查看企業成本中心的活動。
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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引用缺陷情況的內部稽核報告草稿通常應由下列哪一組進行審查?
1. 客戶經理及其上級。
2. 任何可能對報告的有效性提出異議的人。
3. 任何需要採取行動的人。
4. 收到最終報告的同一個人。

  • A. 1、2 和 4
  • B. 僅限 1 個
  • C. 1、2 和 3
  • D. 僅限 1 和 2
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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高階管理層要求內部稽核活動執行諮詢項目,以協助就新軟體系統做出決策。下列哪一項將用於確定參與目標?

  • A. 發生重大錯誤、詐欺或不合規的機率
  • B. 對業務目標的風險評估
  • C. 董事會先前製定的標準
  • D. 了解參與客戶的期望
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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根據 IIA 指南,下列哪一項是基於審查區域相關風險的初步評估結果?

  • A. 審計結果
  • B. 審計目標
  • C. 審計計劃
  • D. 審計資源
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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