IIA-CIA-Part2시험대비덤프최신자료 & IIA-CIA-Part2유효한인증시험덤프

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IIA-CIA-PART2 (내부 감사 실무) 인증 시험은 내부 감사 분야의 후보자의 기술과 지식을 테스트하는 포괄적 인 시험입니다. 이 시험은 Institute of Internal Auditors (IIA)가 제공하는 인증 된 내부 감사 (CIA) 인증 프로그램의 일부입니다. CIA 인증 프로그램은 내부 감사인의 글로벌 표준으로 인정 받고 있으며 전 세계 고용주의 가치가 높습니다.

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IIA 인증 IIA-CIA-Part2시험이 너무 어려워서 시험 볼 엄두도 나지 않는다구요? DumpTOP 덤프만 공부하신다면 IT인증시험공부고민은 이젠 그만 하셔도 됩니다. DumpTOP에서 제공해드리는IIA 인증 IIA-CIA-Part2시험대비 덤프는 덤프제공사이트에서 가장 최신버전이여서 시험패스는 한방에 갑니다. IIA 인증 IIA-CIA-Part2시험뿐만 아니라 IT인증시험에 관한 모든 시험에 대비한 덤프를 제공해드립니다. 많은 애용 바랍니다.

IIA-CIA-Part2 시험 준비를 위해 후보자는 위험 평가, 감사 계획 및 감사 보고서와 같은 주제를 다루는 IIA의 공식 공부 자료를 검토해야 합니다. 또한 후보자는 스터디 그룹에 참여하거나 온라인 강좌 및 모의고사와 같은 IIA가 제공하는 다른 자원을 활용하는 것이 도움이 될 수 있습니다. 적절한 준비를 하면 후보자는 IIA-CIA-Part2 시험을 통과하고 내부 감사 실무에 대한 전문 지식을 증명할 수 있을 것입니다.

IIA-CIA-Part2 시험은 Institute of Internal Auditors (IIA)에서 제공하는 인증 시험 중 하나입니다. 이 시험은 내부 감사에 대한 실무 지식과 기술을 검증하기 위해 설계되었습니다. 이 시험은 내부 감사자의 표준으로 세계적으로 인정받는 Certified Internal Auditor (CIA) 인증 프로그램의 일부입니다. IIA-CIA-Part2 시험은 내부 통제, 리스크 관리, 거버넌스, 사기 위험 등의 주제를 다룹니다. 이는 실제 시나리오에서 이러한 주제들을 깊이 이해하고 적용하는 것을 요구하는 엄격한 시험입니다.

최신 Certified Internal IIA-CIA-Part2 무료샘플문제 (Q74-Q79):

질문 # 74
According to IIA guidance, organizations have the most influence on which element of fraud?

A. Rationalization.
B. Incentives.
C. Opportunity.
D. Pressure.

정답：C

설명：
According to the Institute of Internal Auditors (IIA) guidance, organizations have the most influence over the
"opportunity" aspect of the fraud triangle. The fraud triangle consists of three elements: pressure, opportunity, and rationalization. While pressure and rationalization are largely influenced by personal and external factors beyond the organization's direct control, opportunity refers to the circumstances that allow fraud to occur, which can be directly managed and controlled by the organization through internal controls, policies, and procedures. References: = IIA's "Managing the Business Risk of Fraud: A Practical Guide" and the IIA's Practice Guide on "Internal Audit's Role in Preventing and Detecting Fraud".

질문 # 75
According to IIA guidance, which of the following accurately describes the responsibilities of the chief audit executive with respect to the final audit report?
1. Coordinate post-engagement conferences to discuss the final audit report with management.
2. Include management's responses in the final audit report.
3. Review and approve the final audit report.
4. Determine who will receive the final audit report.

A. 3 and 4
B. 1 and 2
C. 2 and 3
D. 1 and 4

정답：A

설명：
According to IIA guidance, the chief audit executive (CAE) is responsible for reviewing and approving the final audit report and determining who will receive it. The CAE ensures that the report is complete, accurate, and disseminated to appropriate parties. Including management's responses in the final report and coordinating post-engagement conferences with management, while important, are not the CAE's primary responsibilities.
References:
* IIA Standards: 2440 - Disseminating Results
* IIA Practice Guide: Communicating Results to Management and the Board

질문 # 76
During a review of data privacy an internal auditor is tasked with testing management's identification and prioritization of critical data collected by the organization. Which of the following steps would accomplish this objective?

A. Trace data from storage to the collection sources to determine how critical data is collected and organized
B. interview management to determine what types of data are collected and maintained
C. Review a sample of data to determine whether the risk classification is reasonable
D. Document and test a data inventory and classification program by determining the data classification levels and framework

정답：D

설명：
The step that would accomplish the objective of testing management's identification and prioritization of critical data collected by the organization is to document and test a data inventory and classification program by determining the data classification levels and framework. This involves verifying that management has established a comprehensive data inventory and that data classification processes are in place and effectively implemented. It ensures that data is appropriately categorized based on its criticality and sensitivity, aligning with the organization's risk management framework and data governance policies.References: IIA's Global Technology Audit Guide (GTAG) on Data Privacy and Protection, which outlines best practices for data classification and management.

질문 # 77
During an audit of the accounts receivable (AR) process, an internal auditor noted that reconciliations are still not performed regularly by the AR staff, a recommendation that was made following a previous audit. Monitoring by the financial reporting function has failed to detect the shortcoming. Both the financial reporting function and AR report to the controller, who is responsible for implementing action plans. Which of the following supports the internal auditor's decision to combine both observations into one reported finding?

A. The observation has a common control, and it was noted in a prior audit.
B. The observation relates to the same control activity within a common process.
C. The observation has a common process, and the action plan for the observation has a common owner.
D. The observation was made during the same audit, and the action plan has a common owner.

정답：C

질문 # 78
According to the Standards, which of the following objectives is not required to ensure the appropriate completion of an engagement?

A. Providing structured learning opportunities for engagement auditors when and wherever possible.
B. Confirming engagement working papers properly support the observations, recommendations and conclusions.
C. Ensuring all engagement objectives are reviewed for satisfactory achievement and properly documented.
D. Determining audit team members are coordinated to ensure the efficient execution of all engagement procedures.

정답：A

설명：
Section: Volume C

질문 # 79
......

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BONUS!!! DumpTOP IIA-CIA-Part2 시험 문제집 전체 버전을 무료로 다운로드하세요: https://drive.google.com/open?id=1HqeP58cfbiFYI3iz-yKLms-V-EebYt4q

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