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Exam Code: IIA-CIA-Part3
Exam Name: Certified Internal Auditor - Part 3, Business Analysis and Information Technology
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IIA-CIA-Part3 Test Questions Total Q&A: 1554 Questions and Answers
Last Update: 2016-08-23

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Exam Code: IIA-CIA-Part1
Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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IIA-CIA-Part1 Real Questions Total Q&A: 566 Questions and Answers
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Exam Code: IIA-CIA-Part2
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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IIA-CIA-Part2 Training Materials Total Q&A: 508 Questions and Answers
Last Update: 2016-08-23

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NO.1 Which of the following is the primary purpose of financial statement audit engagements?
A. To assess the efficiency and effectiveness of the accounting department.
B. To evaluate organizational and departmental structures, including assessments of process flows
related to financial matters.
C. To provide an analysis of business process controls in the accounting department, including tests
of compliance with internal policies and procedures.
D. To provide a review of routine financial reports, including analyses of selected accounts for
compliance with generally accepted accounting principles.
Answer: D

IIA-CIA-Part2 Actual Test   

NO.2 Which of the following would provide the greatest assurance of the accuracy of a computer
program's computation of freight charges for catalog sales?
A. Use generalized audit software to select a monetary-unit sample of invoices that have been billed
to customers.
B. Use either test data or parallel simulation to test the computer application.
C. Use difference estimation, selecting transactions from invoices which should have freight charges
added to them.
D. Use discovery sampling, selecting transactions from invoices which should have freight charges
added to them.
Answer: B

IIA-CIA-Part2 exam prep