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The IIA CIA PART 2 test measures your ability to accomplish the technical tasks listed below. The percentages indicate the relative weight of each major topic area on the IIA CIA PART 2 examination.
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Engagement Supervision and Communication | 10% | - Formulate recommendations and action plans - Monitor and follow up on engagement outcomes - Coordinate with stakeholders and resolve issues - Supervise engagement activities and review workpapers - Develop and communicate engagement observations and conclusions |
| Topic 2: Engagement Planning | 50% | - Develop engagement work program - Identify and assess risks relevant to the engagement - Establish engagement criteria and resource requirements - Consider fraud risks and applicable laws/regulations - Determine engagement objectives and scope |
| Topic 3: Information Gathering, Analysis and Evaluation | 40% | - Evaluate controls, risks, and process effectiveness - Gather and verify relevant information and evidence - Use technology and audit tools effectively - Apply analytical procedures and data analysis techniques - Assess compliance with policies, standards, and requirements |
IIA Internal Audit Engagement (IIA-CIA-Part2 Korean Version) Sample Questions:
내부 감사자가 조직의 위험 관리 체계를 평가하고 있습니다. 잔여 위험을 계산하기 위해 다음 중 어떤 공식을 사용해야 합니까?
에이)
비)
기음)
디)
- A. 옵션 A
- B. 옵션 C
- C. 옵션 B
- D. 옵션 D
Correct Answer: B 🗳️
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다음 중 최고 감사 책임자가 다른 내부 및 외부 보증 제공자와 감사 계획을 조정할 때 공유할 수 있는 정보로 가장 적절한 것은 무엇입니까?
- A. 위험 평가, 계획된 테스트 및 내부 및 외부 공급자와의 조정 기회를 극대화하기 위한 과거 결과를 포함한 모든 계획 정보.
- B. 기밀을 보장하고 이해 충돌을 피하기 위한 감사 업무의 영역 및 시기.
- C. 기밀 유지 요구 사항을 준수하면서 조정을 지원하기 위해 높은 수준에서 범위와 타이밍을 목표로 합니다.
- D. 참여 결과에 편향을 유발할 수 있으므로 내부 및 외부 공급자와 정보를 공유해서는 안 됩니다.
Correct Answer: C 🗳️
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IIA 지침에 따르면 분석 절차에 관한 다음 진술 중 어느 것이 사실입니까?
- A. 분석 절차는 컴퓨터를 이용한 감사 기술입니다.
- B. 분석 절차는 정보를 기대치와 비교합니다.
- C. 분석 절차는 내부 감사자에게 설명 가능한 결과를 제공합니다.
- D. 분석 절차는 참여 계획 단계 이후에 시작됩니다.
Correct Answer: B 🗳️
Explanation: Only visible for RealValidExam members. You can sign-up / login (it's free).
한 대규모 투자 조직에서 조직의 위험 관리 프로세스를 담당할 최고 위험 책임자(CRO)를 고용했습니다. 다음 중 감사 계획에 사용할 위험의 우선 순위를 지정해야 하는 사람은 누구입니까?
- A. 운영 관리, 운영 위험에 대한 일상적인 관리를 담당하기 때문입니다.
- B. 최고 감사 책임자이지만 조직의 위험 관리에 대한 책임은 없습니다.
- C. CRO, 전문 기술과 지식을 바탕으로 위험 활동을 조정하고 관리하는 프로젝트를 담당하기 때문입니다.
- D. CEO는 이사회에서 설정한 합의된 허용 한도 내에서 위험을 관리해야 하는 궁극적인 책임이 있기 때문입니다.
Correct Answer: B 🗳️
Explanation: Only visible for RealValidExam members. You can sign-up / login (it's free).
다음 중 유동비율의 단점은 무엇입니까?
- A. 이는 예기치 못한 상황 발생 시 현금 창출 능력을 반영하지 않습니다.
- B. 엄격한 규제를 받는 은행업계에서 사업을 운영하는 회사에는 적용되지 않습니다.
- C. 사용자가 단기 부채 상환 능력을 판단할 수 없습니다.
- D. 부채를 고려하지 않고 자산 중심적인 관점을 제공합니다.
Correct Answer: A 🗳️
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