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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 Exam Tests Total Q&A: 508 Questions and Answers
Last Update: 2016-10-24

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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 Exam Tests Total Q&A: 566 Questions and Answers
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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 Practice Questions Total Q&A: 1554 Questions and Answers
Last Update: 2016-10-24

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NO.1 According to the International Professional Practices Framework, which of the following
should be excluded from a final communication for a performance audit engagement?
A. Legal opinions related to illegal acts.
B. The internal auditor's unbiased opinion.
C. Timely and relevant information.
D. Recommendations and conclusions.
Answer: A

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NO.2 When developing the scope of an audit engagement, which of the following would the internal
auditor typically not need to consider?
A. The need and availability of automated support.
B. The operational and geographic boundaries.
C. The potential impact of key risks.
D. The expected outcomes and deliverables.
Answer: C

IIA-CIA-Part2 Practice Exam