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Exam Number : CIA-II
Exam Name : Certified Internal Auditor (CIA)
Vendor Name : Financial
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2019 CIA test Syllabus, Part 2 Practice of Internal Auditing
100 questions l 2.0 Hours (120 minutes)

The CIA test Part 2 includes four domains focused on managing the internal audit activity, planning the engagement, performing the engagement, and communicating engagement results and monitoring progress. Part 2 tests candidates knowledge, skills, and abilities particularly related to Performance Standards (series 2000, 2200, 2300, 2400, 2500, and 2600) and current internal audit practices.=>

Domains Collapse All
I. Managing the Internal Audit Activity (20%)=>
=> => => Cognitive Level
=> => 1. Internal Audit Operations
A=> => => => Describe policies and procedures for the planning, organizing, directing, and monitoring of internal audit operations Basic
=> B => Interpret administrative activities (budgeting, resourcing, recruiting, staffing, etc.) of the internal audit activity Basic
2. Establishing a Risk-based Internal Audit Plan
A => Identify sources of potential engagements (audit universe, audit cycle requirements, management requests, regulatory mandates, relevant market and industry trends, emerging issues, etc.) Basic=>
=> B => Identify a risk management framework to assess risks and prioritize audit engagements based on the results of a risk assessment Basic=> =>
=> C => Interpret the types of assurance engagements (risk and control assessments, audits of third parties and contract compliance, security and privacy, performance and quality audits, key performance indicators, operational audits, financial and regulatory compliance audits) => Proficient
=> D => Interpret the types of consulting engagements (training, system design, system development, due diligence, privacy, benchmarking, internal control assessment, process mapping, etc.) designed to provide advice and insight Proficient=>
=> E => Describe coordination of internal audit efforts with the external auditor, regulatory oversight bodies, and other internal assurance functions, and potential reliance on other assurance providers Basic=>
=> 3. Communicating and Reporting to Senior Management and the Board
=> A => Recognize that the chief audit executive communicates the annual audit plan to senior management and the board and seeks the board's approval => Basic
=> B => Identify significant risk exposures and control and governance issues for the chief audit executive to report to the board => Basic
=> C Recognize that the chief audit executive reports on the overall effectiveness of the organization's internal control and risk management processes to senior management and the board=> => Basic
=> D => Recognize internal audit key performance indicators that the chief audit executive communicates to senior management and the board periodically Basic=>
II. Planning the Engagement (20%)=>
=> => => Cognitive Level
=> => 1. Engagement Planning
A=> => => => Determine engagement objectives, evaluation criteria, and the scope of the engagement Proficient
=> B => Plan the engagement to assure identification of key risks and controls Proficient
C=> => Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors => Proficient
D=> => Determine engagement procedures and prepare the engagement work program => => Proficient
=> E => Determine the level of staff and resources needed for the engagement => => Proficient
III. Performing the Engagement (40%)
=> => => Cognitive Level
=> => 1. Information Gathering
A=> Gather and examine relevant information (review previous audit reports and data, conduct walk-throughs and interviews, perform observations, etc.) as part of a preliminary survey of the engagement area Proficient
=> B Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area Proficient
C=> => Apply appropriate sampling (nonstatistical, judgmental, discovery, etc.) and statistical analysis techniques => Proficient
2. Analysis and Evaluation
A Use computerized audit tools and techniques (data mining and extraction, continuous monitoring, automated workpapers, embedded audit modules, etc.) Proficient
=> B Evaluate the relevance, sufficiency, and reliability of potential sources of evidence Proficient
=> C Apply appropriate analytical approaches and process mapping techniques (process identification, workflow analysis, process map generation and analysis, spaghetti maps, RACI diagrams, etc.) => Proficient
=> D Determine and apply analytical review techniques (ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests, benchmarking, etc.) Basic
=> E Prepare workpapers and documentation of relevant information to support conclusions and engagement results Proficient
=> F => Summarize and develop engagement conclusions, including assessment of risks and controls Proficient=>
=> 3. Engagement Supervision
=> A Identify key activities in supervising engagements (coordinate work assignments, review workpapers, evaluate auditors' performance, etc.) => Basic
IV. Communicating Engagement Results and Monitoring Progress (20%)
=> => => Cognitive Level
=> => 1. Communicating Engagement Results and the Acceptance of Risk
A=> Arrange preliminary communication with engagement clients Proficient
=> B Demonstrate communication quality (accurate, objective, clear, concise, constructive, complete, and timely) and elements (objectives, scope, conclusions, recommendations, and action plan) Proficient
=> C => Prepare interim reporting on the engagement progress => Proficient
=> D => => Formulate recommendations to enhance and protect organizational value Proficient=>
=> E => => Describe the audit engagement communication and reporting process, including holding the exit conference, developing the audit report (draft, review, approve, and distribute), and obtaining management's response Basic=>
=> F => => Describe the chief audit executive's responsibility for assessing residual risk => Basic
=> G => => Describe the process for communicating risk acceptance (when management has accepted a level of risk that may be unacceptable to the organization) Basic=>
2. Monitoring Progress
A => Assess engagement outcomes, including the management action plan Proficient
=> B => Manage monitoring and follow-up of the disposition of audit engagement results communicated to management and the board Proficient
Additional noteworthy elements related to the revised CIA Part Two test syllabus:
The syllabus features greater alignment with The IIAs Performance Standards.
The test covers the chief audit executives responsibility for assessing residual risk and communicating risk acceptance.
The largest domain is Performing the Engagement, which makes up 40% of the exam.
A portion of the test requires candidates to demonstrate a basic comprehension of concepts; another portion requires candidates to demonstrate proficiency in their knowledge, skills, and abilities.



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Financial Internal test Questions

Don’t let new hybrid offices keep the historic systemic racism | CIA-II PDF get and Questions and Answers

Donald R. Cravins Jr. Contributor

Systemic racism is nothing new in the us, and the consequences of unconscious racial bias have lengthy created inequity in the office. So why — when introduced with the task of setting up new “average” hybrid offices — are they permitting the identical systemic complications that boxed generations of Black and brown individuals out of the group of workers to exist?

We must bravely confront this difficulty with whatever thing equipment can be found to us now whereas they still have a as soon as-in-a-era possibility to shape the foundation of what's being developed.

statistics aid tell the story of stark disparities within the financial popularity of Black and white households. The common Black family unit earns handiest fifty seven cents on the dollar made through white families, and the median wealth of Black households is only $17,000 — compared with $171,000 for white families. Black families also endure from reduce annual incomes, making about $29,000 less a yr, on commonplace, than their white counterparts. Their babies are three times as more likely to grow up in poverty and stay poor all through their lifetimes. There’s additionally a dismal wealth hole in homeownership: most effective forty two% of Black households own their buildings, in comparison with seventy three% of white households.

I recently shared this records with lawmakers serving on the U.S. apartment fiscal features Committee’s Subcommittee on diversity and Inclusion. The listening to, “The Legacy of George Floyd: An Examination of financial capabilities Commitments to financial and Racial Justice,” mainly addressed the poor economic have an impact on of systemic racism within the monetary services trade. everything from biased lending practices to an imbalance within the distribution of philanthropic greenbacks has big financial ramifications.

fairness can't be completely carried out by way of easily donating money to exterior partners, equivalent to my firm, the country wide urban League. whereas I’m the first to assert the league and a lot of of my colleagues within the field are doing splendid work, too many companies are relying on us alone to trade the area.

movements speak. Entrepreneurs deserve to aid get their employees into confirmed practising courses that display the proper impact of their unconscious biases. Startups need to seem inward and ensure their agencies are distinct, inclusive and equitable areas for each employees and their valued clientele.

but this requires interior work. And in certain circumstances, external voices. they now have already viewed companies like Comcast NBCUniversal, constitution Communications and T-cellular create external range and inclusion councils with impartial leaders to recommend and aid drive ordinary objectives forward.

promotion range, equity and inclusion (DEI) isn’t simply the appropriate and moral issue for entrepreneurs to do. It additionally makes economic feel. agencies that stress internal range are more ecocnomic, as they could correctly attraction to extra diverse markets. Ethnically different organizations are 36% more likely to outperform corporations with less variety.

To make certain, the COVID-19 pandemic disrupted and profoundly altered many facets of labor lifestyles, together with in-adult variety training and team of workers building.

As greater workplaces move to a hybrid mannequin of remote and in-person work, this is the time to take DEI off the back burner and rethink inclusion courses to incorporate leading-side know-how to reach employees wherever they're.

agencies need to birth now. but there’s no need to delivery from scratch. The supplies exist already, and there is a wealth of external partners that can assist increase company lifestyle and variety metrics. With a deep and nuanced realizing of the issues at hand, civil rights groups are uniquely poised to guide corporate DEI administration with the aid of featuring strategic advisory functions, govt teaching, DEI area rely abilities, and DEI approach construction and planning. for example, we've the classes we’ve learned over their 111 years working to join distinctive communities to opportunities, and they integrate these training with new tech advancements to propose their partners.

for this reason, organizations like the national urban League have effectively collaborated with public and private partners on the considerations of diversity, inclusion, reasonable employment, equity and parity. despite the fact these conversations can from time to time be problematic, agencies who are intentional in addressing these considerations need to do so head-on.

here are some ways founders can bring in a greater inclusive startup lifestyle in a hybrid work atmosphere.

VR practicing courses

digital truth expertise is likely one of the most recent additions to the DEI practising toolbox to facilitate having those every so often tricky discussions. virtual reality eventualities can be used to educate a large group of people in a cost-constructive manner.

by means of donning a VR headset, individuals can participate in an immersive training adventure where they could have interaction in a dialog about race and inherent bias devoid of worry of judgment or reprisals.

as an instance, Moth+Flame, a Brooklyn-based virtual reality developer and production studio, has already developed successful DEI classes for the U.S. Air drive and Accenture, the place users enter a simulated precise-world ambiance to observe difficult conversations the usage of their own voice. This ingenious technology offers a deep level of immersion that creates a long-lasting emotional have an effect on for employees.

The beauty of VR is that it lends itself neatly to in-person situations and might also be used with no trouble with far flung personnel. In a hybrid workplace, VR ensures all employees walk away with a constant practising adventure — even with their vicinity.

expert and team of workers development courses

programs may also be developed for the usa’s startups to join recruiting groups to historically Black schools and universities and other minority-serving institutions. These classes consist of supported and hosted online job boards, career gala's and body of workers building initiatives.

however simply getting different faces in the door isn’t satisfactory — that’s most effective diversity. Founders should make investments in their employees of color with the aid of enabling them to take part in professional construction programs to create the subsequent generation of executives — that’s equity. here's even more important with a dispersed personnel as a divide within the worker journey can develop into extra mentioned when some groups work within the office and some stay far flung. workers can think disregarded, lonely or just out of the loop. knowledgeable building programs motivate worker engagement and sign the business is investing in their own and skilled increase despite the place they can be found — that’s inclusion.

employer range

The return to a few level of in-workplace activities also comes with the return of relying on suppliers — like shuttle brokers, catering vendors, experience construction corporations and more. As businesses appear for brand spanking new suppliers to build out their new hybrid work environments, they may still be working now to create a framework for organising a diverse business enterprise community, vetting current vendors and sourcing new vendors.

based on my journey, many organizations continuously listing difficulty in locating distinct suppliers as the chief obstacle to furthering such variety. To treatment the issue, BidConnect us of a created a centralized business community platform that connects groups and government organizations with small businesses, aggregates on-line hobbies and creates a device to foster moral practices and economic inclusion.

Recognizing, assessing, measuring

without personnel coming collectively in the same office day in and time out, it will also be more durable for staff to feel when growth is made towards fantastic business cultural exchange. That’s where numbers and accountability come into play.

Startups ought to transparently verify which metrics they want to contain to measure diversity within their company. With fairness being a more robust precedence than ever for employees, consumers, traders and activists, there have on no account been more suitable hazards and charges for lagging or superior rewards and advantages for leading.

management leadership for the next day’s (MLT) Black equity at Work Certification software permits employers that embrace rigorous action to minimize downside and maximize upside by using assuring important, sustained Black fairness progress and presenting useful cognizance.

The MLT software isn’t an extra pledge, index or disclosure push. It’s a special, affordably priced development gadget that contains a meticulously developed scoring rubric that quantifies ordinary Black fairness growth; planning materials and support that enable employers to chart their own path on their timeline; an array of valuable services that be certain and speed up consequences; and a high diploma of have confidence and assure of strict confidentiality. Socializing tangible information to measure growth towards variety goes a protracted method toward shaping company culture.

achieving full racial fairness and inclusion won’t be easy. It requires the firm commitment of all sectors of their civil society. government entities, startups, private and public agencies, and nonprofits alike need to ask themselves uncomfortable questions, handle inequities head-on, and resolve to change practices and policies in order that all individuals have equal alternatives to live full and affluent lives. With the right classes within the hands of committed employees, they could simply get there a bit sooner.


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* IDE & SATA drives from 80G to 160G
* CPU's  AMD's from Sempron's to MX2 Intel from P4 to core 2 duo
* Motherboards Gigabyte and Asus
* Ram 512mb 1G DDR1 and DDR... we also stock Notebook ram DDR1 and DDR2
* Removable hard drives and one touch backup systems
* Sound cards, speakers modems and networks cards
* ADSL modems and routers, network hubs and wirless cards/routers
* Canon printers and Scanners
* keyboards and mice
* Printer ink refills incliuding Dell and Lexmark
* Accessories and cables
* software including Killexams Exam Simulator, VCE Practice Test, CIA-II question bank, CIA-II braindumps.
* microsoft Windows XP, and XP upgrade, MS Vista Premium and Basic
*Games PC PS2 Xbox Xbox360 Wii and PS3 are in stock now, and continually rotated, and if we haven't got the game you are after, we can order it in for you.