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퍼펙트한IIA-CIA-Part2시험패스최신덤프자료

참고: Fast2test에서 Google Drive로 공유하는 무료, 최신 IIA-CIA-Part2 시험 문제집이 있습니다: https://drive.google.com/open?id=1IPy0knRu1oTe9Zrt3JMWb_hRrHEUr7dc

Fast2test는 몇년간 최고급 덤프품질로 IT인증덤프제공사이트중에서 손꼽히는 자리에 오게 되었습니다. IIA IIA-CIA-Part2 덤프는 많은 덤프들중에서 구매하는 분이 많은 인기덤프입니다. IIA IIA-CIA-Part2시험준비중이신 분이시라면IIA IIA-CIA-Part2한번 믿고 시험에 도전해보세요. 좋은 성적으로 시험패스하여 자격증 취득할것입니다.

IIA-CIA-PART2 시험은 내부 감사 분야에서 탁월한 개인에게 중요한 인증입니다. 이 시험은 내부 감사와 관련된 광범위한 주제를 다루고 내부 감사 실무에서 후보자의 지식, 기술 및 능력을 테스트합니다. 시험에 합격하는 것은 업계에서 널리 인식되고 존중되는 CIA 인증을 얻는 핵심 단계입니다. 응시자는 IIA 및 기타 조직이 제공하는 다양한 연구 자원 및 교육 프로그램을 활용하여 시험을 준비 할 수 있습니다.

>> IIA-CIA-Part2시험패스 <<

IIA-CIA-Part2시험패스 완벽한 시험대비 덤프자료

Fast2test의 IIA IIA-CIA-Part2덤프로IIA IIA-CIA-Part2시험준비를 하면 시험패스는 간단한 일이라는걸 알게 될것입니다. IIA IIA-CIA-Part2덤프는 최근IIA IIA-CIA-Part2시험의 기출문제모음으로 되어있기에 적중율이 높습니다.시험에서 떨어지면 덤프비용 전액 환불해드리기에 우려없이 덤프를 주문하셔도 됩니다.

IIA-CIA-Part2 인증 시험은 인증 내부 감사인(Certified Internal Auditor, CIA) 프로그램의 두 번째 부분입니다. CIA 프로그램은 내부 감사 분야에서 성공하기 위해 필요한 지식과 기술을 개인에게 제공하기 위해 설계된 3부 인증 프로그램입니다. IIA-CIA-Part2 시험은 내부 감사 개념과 원칙의 실제 적용에 중점을 둡니다.

IIA-CIA-Part2 시험을 응시하려면, 후보자는 최소 2년의 내부 감사 또는 관련 경험이 있어야 합니다. 또한, 내부 감사의 필수 사항을 다루는 IIA-CIA-Part1 시험을 수료해야 합니다. IIA-CIA-Part2 시험은 2시간 30분 이내에 완료해야 하는 100개의 객관식 문항으로 구성됩니다. 시험에 통과한 후보자는 내부 감사 실무 전문성을 증명하는 CIA 자격증을 획득하게 됩니다. 이 자격증은 고용주들에게 높은 평가를 받으며, 내부 감사 전문 직업에서의 진출 기회를 제공할 수 있습니다.

최신 Certified Internal IIA-CIA-Part2 무료샘플문제 (Q174-Q179):

질문 # 174
A chief audit executive has noticed that staff auditors are presenting more oral reports to supplement written reports. The best reason for the increased use of oral reports is that they:

• A. Can be prepared using a flexible format and reduce the information included in the written report.
• B. Reduce the amount of testing required to support audit findings.
• C. Can be delivered in an informal manner without preparation.
• D. Permit auditors to counter arguments and provide additional information that the audience may require.

정답：D

질문 # 175
Which of the following is the most appropriate objective for establishing a professional development plan for the internal audit activity?

• A. A plan that focuses on furthering the independence of the internal audit activity.
• B. A plan that focuses on filling gaps in the current skills needed to complete audit objectives.
• C. A plan that ensures internal auditors collectively possess expertise in various fields to avoid outsourcing.
• D. A plan based on individual preferences and proposals, which helps internal auditors achieve greater success.

정답：B

설명：
* A. A plan that focuses on furthering the independence of the internal audit activity:While independence is essential, it is not directly related to professional development planning, which addresses skill enhancement.
* B. A plan that ensures internal auditors collectively possess expertise in various fields to avoid outsourcing:This may be a benefit of professional development but is not its primary objective.
* C. A plan based on individual preferences and proposals, which helps internal auditors achieve greater success:This option emphasizes individual goals rather than aligning professional development with organizational needs.
* D. A plan that focuses on filling gaps in the current skills needed to complete audit objectives:
Correct. Professional development should address skill gaps to enhance the internal audit activity's ability to meet its objectives effectively.
CIA Exam Syllabus Reference:
Domain IV: Managing the Internal Audit Function - Professional Development and Resource Management.

질문 # 176
Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding. Which of the following is a reason to use narrative memoranda?

• A. To explain a simple process.
• B. To create a detailed risk assessment.
• C. To identify individuals who perform key roles.
• D. To document which outputs support other activities.

정답：A

설명：
Narrative memoranda are used in internal auditing to describe processes in a clear and detailed manner, especially when the process is simple. This method is effective for documenting straightforward processes where a flowchart or other visual representation might be unnecessary or overly complex.
Detailed Explanation:
IIA Standard 2330 - Documenting Information:
This standard requires that internal auditors document relevant information to support engagement conclusions and recommendations. Narrative memoranda are one way to document processes, particularly when the process is simple and can be easily described in text.
Use of Narrative Memoranda:
Narrative memoranda provide a written account of a process, outlining each step in a sequential manner. This method is particularly useful for simple processes where the key points can be easily captured in a narrative form, without the need for complex diagrams.
Efficiency in Documentation:
For simple processes, a narrative memorandum is more efficient than a detailed flowchart. It allows the auditor to explain the process clearly and concisely, ensuring that all necessary information is captured without unnecessary detail.
Why Not Other Options?
Option A (Detailed risk assessment): A narrative memorandum is not typically used for risk assessments, which require more detailed analysis and often visual aids.
Option B (Identify key roles): While a narrative can mention roles, this is not its primary purpose.
Option D (Document outputs): Documenting outputs that support other activities typically requires more detailed mapping, such as flowcharts or tables.
Conclusion: Option C is correct because narrative memoranda are best suited for explaining simple processes in a clear and concise manner, in line with IIA documentation standards.

질문 # 177
An internal auditor is conducting tests to determine if an organization is in compliance with its payment approval policies. After reviewing a sample of vouchers selected, the internal auditor concluded that there were indicators of fraud. Which of the following would be the most appropriate method to expand the audit test to achieve the audit objective?
I. Validate the completeness of the accounts payable files.
II. Examine the sample of vouchers in greater detail.
III. Increase the number of vouchers in the sample.
IV. Broaden the scope of the examination to include credits received by accounts payable.

• A. I and II only
• B. I, II, and IV only
• C. II and III only
• D. I, III, and IV only

정답：C

질문 # 178
An internal auditor was assigned to review controls in the accounts payable function. Most of tie accounts payable processes are performed by a third-party service provider. The auditor included in the audit report a number of control deficiencies involving processes performed by the service provider. The service provider requested a copy of the report Which of Vie following would be the most appropriate response from the chief audit executive (CAE)?

• A. The CAE may distribute the report to tie service provider at no cost, after consulting with legal counsel and tie chief compliance officer
• B. The CAE would automatically sand a copy of the report to the service provider as many of the findings relate to Via area managed by the service provider
• C. The CAE may provide a copy of the audit report to the service provider If an agreement & signed and the service provider agrees to reimburse the cost of the audit D, The CAE should benchmark with other organization in the industry by consorting with colleagues and distribute the report only I it is an acceptable practice m the industry

정답：A

설명：
According to internal auditing standards and best practices, the distribution of audit reports, especially those involving third-party service providers, must be handled with caution. The CAE should consult with legal counsel and the chief compliance officer before distributing the audit report to ensure that the organization's legal and compliance obligations are met. This ensures that any sensitive information is protected and that the distribution is aligned with the organization's policies and contractual agreements with the service provider.
References:
* The Institute of Internal Auditors (IIA) Standards
* Internal Audit Guidelines on Confidentiality and Distribution of Audit Reports

질문 # 179
......

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