IIA CIA Part 2 - Internal Audit Engagement CIA-Part2-2025 Dumps in PDF

Free IIA CIA-Part2-2025 Real Questions (page: 4)

Which of the following would provide the best evidence of compliance with an airline's standard of having aircraft refueled and cleaned within a specified time of arrival at an airport?

  1. Vendor fuel invoices that have been reconciled to inventory records.
  2. Time cards completed by aircraft cleaning and fueling crews.
  3. Observation of selected aircraft while they are being refueled and cleaned.
  4. Comparison of the standard hourly labor costs for cleaning and fueling personnel with actual labor charges.

Answer(s): C



A company's policy requires that all customers be treated in a fair and consistent manner. Which of the following audit procedures would provide the most persuasive evidence that the policy was followed?

  1. Compare the aging of outstanding receivables due from each customer.
  2. Compare credit reports with annual sales for a sample of customers.
  3. Compare the ratio of outstanding receivables to the authorized credit limit for each customer.
  4. Compare the sales discounts offered to each customer.

Answer(s): D



An auditor plans to analyze customer satisfaction, including. (1) customer complaints recorded by the customer service department during the last three months; (2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach is correct?

  1. Although useful, such an analysis does not address any risk factors.
  2. The survey would not consider customers who did not make purchases in the last three months.
  3. Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.
  4. Analysis of three months' activity would not evaluate customer satisfaction.

Answer(s): B



Company A has a formal comprehensive corporate code of ethics while company B does not.
Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?

  1. Company A exhibits a higher standard of ethical behavior than does company B.
    II. Company A has established objective criteria by which an employee's actions can be evaluated.
    III. The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.
  2. II only
  3. III only
  4. I and II only
  5. II and III only

Answer(s): A



Which of the following files, when compared with billing records, would provide the best source of information for determining if all goods shipped are billed to customers?

  1. Pre-numbered customer invoices.
  2. Accounts receivable transactions.
  3. Pre-numbered shipping documents.
  4. Customer purchase orders.

Answer(s): C



Share your comments for IIA CIA-Part2-2025 exam with other users:

J
john adenu
11/14/2023 11:02:00 AM

nice questions bring out the best in you.

O
Osman
11/21/2023 2:27:00 PM

really helpful

E
Edward
9/13/2023 5:27:00 PM

question #50 and question #81 are exactly the same questions, azure site recovery provides________for virtual machines. the first says that it is fault tolerance is the answer and second says disater recovery. from my research, it says it should be disaster recovery. can anybody explain to me why? thank you

M
Monti
5/24/2023 11:14:00 PM

iam thankful for these exam dumps questions, i would not have passed without this exam dumps.

A
Anon
10/25/2023 10:48:00 PM

some of the answers seem to be inaccurate. q10 for example shouldnt it be an m custom column?

P
PeterPan
10/18/2023 10:22:00 AM

are the question real or fake?

C
CW
7/11/2023 3:19:00 PM

thank you for providing such assistance.

M
Mn8300
11/9/2023 8:53:00 AM

nice questions

N
Nico
4/23/2023 11:41:00 PM

my 3rd purcahse from this site. these exam dumps are helpful. very helpful.

C
Chere
9/15/2023 4:21:00 AM

found it good

T
Thembelani
5/30/2023 2:47:00 AM

excellent material

V
vinesh phale
9/11/2023 2:51:00 AM

very helpfull

B
Bhagiii
11/4/2023 7:04:00 AM

well explained.

R
Rahul
8/8/2023 9:40:00 PM

i need the pdf, please.

C
CW
7/11/2023 2:51:00 PM

a good source for exam preparation

A
Anchal
10/23/2023 4:01:00 PM

nice questions

J
J Nunes
9/29/2023 8:19:00 AM

i need ielts general training audio guide questions

A
Ananya
9/14/2023 5:16:00 AM

please make this content available

S
Swathi
6/4/2023 2:18:00 PM

content is good

L
Leo
7/29/2023 8:45:00 AM

latest dumps please

L
Laolu
2/15/2023 11:04:00 PM

aside from pdf the test engine software is helpful. the interface is user-friendly and intuitive, making it easy to navigate and find the questions.

Z
Zaynik
9/17/2023 5:36:00 AM

questions and options are correct, but the answers are wrong sometimes. so please check twice or refer some other platform for the right answer

M
Massam
6/11/2022 5:55:00 PM

90% of questions was there but i failed the exam, i marked the answers as per the guide but looks like they are not accurate , if not i would have passed the exam given that i saw about 45 of 50 questions from dump

A
Anonymous
12/27/2023 12:47:00 AM

answer to this question "what administrative safeguards should be implemented to protect the collected data while in use by manasa and her product management team? " it should be (c) for the following reasons: this administrative safeguard involves controlling access to collected data by ensuring that only individuals who need the data for their job responsibilities have access to it. this helps minimize the risk of unauthorized access and potential misuse of sensitive information. while other options such as (a) documenting data flows and (b) conducting a privacy impact assessment (pia) are important steps in data protection, implementing a "need to know" access policy directly addresses the issue of protecting data while in use by limiting access to those who require it for legitimate purposes. (d) is not directly related to safeguarding data during use; it focuses on data transfers and location.

J
Japles
5/23/2023 9:46:00 PM

password lockout being the correct answer for question 37 does not make sense. it should be geofencing.

F
Faritha
8/10/2023 6:00:00 PM

for question 4, the righr answer is :recover automatically from failures

A
Anonymous
9/14/2023 4:27:00 AM

question number 4s answer is 3, option c. i

P
p das
12/7/2023 11:41:00 PM

very good questions

A
Anna
1/5/2024 1:12:00 AM

i am confused about the answers to the questions. are the answers correct?

B
Bhavya
9/13/2023 10:15:00 AM

very usefull

R
Rahul Kumar
8/31/2023 12:30:00 PM

need certification.

D
Diran Ole
9/17/2023 5:15:00 PM

great exam prep

V
Venkata Subbarao Bandaru
6/24/2023 8:45:00 AM

i require dump

D
D
7/15/2023 1:38:00 AM

good morning, could you please upload this exam again,

AI Tutor 👋 I’m here to help!