IIA IIA-CIA-Part2 Exam With Confidence Using Practice Dumps

A finding can be removed from the final audit report if management provides additional information that accurately contradicts the initial findings. This indicates that the initial findings may have been based on incomplete or incorrect information. Disagreements (Option A) or beliefs about the insignificance (Option D) of the finding do not justify removal unless they are supported by new, contradicting evidence. Even if corrective actions are already taken (Option B), the original finding may still be relevant for documentation and historical context.

IIA Standard 2410: Criteria for Communicating.

IIA Practice Guide on Communicating Results.

A. The policy for granting, modifying, and deleting user access:Correct. Understanding the policy ensures the auditor knows the framework and controls in place.

B. A sample of change request forms:Useful for testing but not as foundational as reviewing the policy.

C. User access reports reviewed by management:This evaluates monitoring but does not establish a baseline understanding of controls.

D. A current listing of system users and employees:Important for reconciliation but secondary to understanding the control framework.

CIA Exam Syllabus Reference:

Domain V: Performing Internal Audit Services – Preliminary Surveys.

An internal control questionnaire (ICQ) is best used to assess whether different subsidiaries apply centrally established procurement rules in the same manner because it helps gather structured responses from different units regarding their compliance with established policies.

Receiving mid-level management insight on hiring practices (A) is better suited for interviews or surveys.

Verifying adherence to approval matrices (B) requires observation and transactional testing rather than a questionnaire.

Gaining assurance on inventory counts (C) would involve direct observation and reconciliation rather than an ICQ.