Free Access IIA.IIA-CIA-Part2.v2022-09-28.q589 Practice Test (Page 46)

Question 221

Which of the following statements is false regarding audit criteria?

A.Audit criteria should be consistent across audit assignments.

B.Audit criteria should represent reasonable standards against which to assess existing conditions.

C.Audit criteria should provide flexibility but allow identification of nonadherence.

D.Audit criteria should equate to good or acceptable management practices.

Question 222

According to IIA guidance, which of the following statements is true regarding the authority of the chief audit executive (CAE) to release previous audit reports to outside parties?

A.The CAE can release prior information provided it is as originally published and distributed within the organization.

B.The CAE can release prior internal audit reports with the approval of the board and senior management.

C.The CAE can employ judgment and release prior audit results as they deem appropriate and necessary.

D.The CAE can only release prior information outside the organization when mandated by legal or statutory requirements.

Question 223

According to the International Professional Practices Framework, which of the following is correct regarding conducting and reporting follow-up activities by the internal audit activity (IAA)?

A.Due to management changes, the IAA is advised by management that no further work will be done. Further follow-up work is not required as management has accepted the related risk.

B.A newly appointed auditor immediately proceeds to conduct follow-up testing based on previous work performed for the engagement and then reports the results to the chief audit executive (CAE).

C.Management has stopped implementing several key recommendations citing a growing disagreement with their effectiveness. The auditor communicates the situation to the CAE who then escalates the matter to senior management.

D.In situations where the identified risk may have a significant impact to the business and senior management has accepted the risk, it is not necessary for the CAE to inform the board of the decision.

Question 224

Which of the following best defines an engagement conclusion?

A.An auditor's determination of the cause of an engagement observation.

B.A recommendation for corrective action.

C.An auditor's professional judgment of the situation which was reviewed.

D.An opinion that must be included in the engagement final communication.

Question 225

An internal auditor has completed an audit of an organization's activities and is ready to issue a report. However, the client disagrees with the internal auditor's conclusions. The auditor should:

A.Issue the audit report and state both the auditor and client positions and the reasons for the disagreement.

B.Issue the audit report and omit the client's conclusion as it is not the opinion of the internal auditor.

C.Withhold the issuance of the audit report until agreement on the issues is obtained.

D.Perform additional work, with the client's concurrence, to resolve the areas of disagreement and delay the issuance of the report until agreement is reached.

Premium Bundle

Newest IIA-CIA-Part2 Exam PDF Dumps shared by BraindumpsPass.com for Helping Passing IIA-CIA-Part2 Exam! BraindumpsPass.com now offer the updated IIA-CIA-Part2 exam dumps, the BraindumpsPass.com IIA-CIA-Part2 exam questions have been updated and answers have been corrected get the latest BraindumpsPass.com IIA-CIA-Part2 pdf dumps with Exam Engine here:

Access IIA-CIA-Part2 Premium Version

(709 Q&As Dumps, 40%OFF Special Discount: Exam-Tests)

Other Version: 3333IIA.IIA-CIA-Part2.v2024-12-09.q342; 9309IIA.IIA-CIA-Part2.v2023-05-26.q379; 9351IIA.IIA-CIA-Part2.v2023-04-08.q383; 3885IIA.IIA-CIA-Part2.v2023-03-09.q121; 14634IIA.IIA-CIA-Part2.v2022-07-26.q511; 10163IIA.IIA-CIA-Part2.v2022-01-22.q283; 108IIA.Prepawaypdf.IIA-CIA-Part2.v2021-10-22.by.nat.555q.pdf

Latest Upload: 281PaloAltoNetworks.NGFW-Engineer.v2026-05-01.q43; 411Nokia.4A0-113.v2026-05-01.q69; 439EC-COUNCIL.312-49v11.v2026-04-30.q214; 394Microsoft.MB-820.v2026-04-30.q101; 272Salesforce.MC-202.v2026-04-30.q57; 319BICSI.INSTC_V8.v2026-04-29.q53; 456NMLS.MLO.v2026-04-28.q82; 299NCARB.Project-Management.v2026-04-28.q27; 543EMC.D-AV-DY-23.v2026-04-27.q184; 1388ServiceNow.CSA.v2026-04-27.q483