Exam Code: IIA-CIA-Part2
Exam Name: Practice of Internal Auditing
Version: V13.25
Q & A: 72 Questions and Answers
IIA-CIA-Part2 Free Demo download
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NEW QUESTION: 1
Management of Eva Industries, an issuer as defined under the Sarbanes-Oxley Act, believes it has
eliminated a material weakness previously noted in its assessment of internal control, and has hired
Henna and Company, CPAs, to attest to the improvements in internal control. Which of the following is true
of this engagement?
A. It is only required if Eva Industries elects to have an audit in accordance with PCAOB standards.
B. It is required by PCAOB standards.
C. It is required by generally accepted auditing standards.
D. Eva's management must provide a written report to accompany Henna and Company's report.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Eva's management must provide a written report to accompany Henna and
Company's report.
Choices "A" and "D" are incorrect. An engagement to report on whether a previously reported internal
control weakness continues to exist is a voluntary engagement, not required by professional standards.
Choice "B" is incorrect. An engagement to report on whether a previously reported internal control
weakness continues to exist is a voluntary engagement, not required by professional standards. In
addition, as an issuer, Eva must have an audit in accordance with PCAOB standards.
NEW QUESTION: 2
When working with hypervisors configured in a highly available configuration that provides fail-over capabilities to virtualized servers and applications, which of the following requirements is commonly overlooked?
A. Correct licensing allocation
B. Correct memory allocation
C. Correct CPU allocation
D. Correct storage allocation
Answer: A
NEW QUESTION: 3
An ArcGIS user wants to display only values for the selected features in an attribute table in reverse alphabetical order (z to A) using the values CityName field.
Which method will give the desired results?
A. Right-click the CityName field, choose Sort Descending, click Summarize
B. Highlight the CutyName field, from General Tabular Operations menu, choose Sort Descending: choose Show Selection
C. Right-click the CityName field, choose Sort Descending, click Show Selected Records
D. Highlight the CityName field, from General Tabular Operations menu, choose Sort Descending: click switch Selection
Answer: B
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