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

According to IIA guidance, a draft work program prepared by the engagement supervisor after concluding a preliminary assessment would test the process controls. The work program outlines the specific procedures and steps the internal audit team will take to evaluate the effectiveness of the controls in place to mitigate identified risks.

IIA Standards: 2240 - Engagement Work Program

IIA Practice Guide: Engagement Planning

Per Standard 2240 – Engagement Work Program, changes to the audit program must be reviewed and approved by the engagement supervisor to ensure they remain consistent with objectives. Therefore, the correct next step is to refer suggested changes to the supervisor for approval (Option A).

Intervening during an audit involving ethical wrongdoing (Option 1) and negotiating a settlement of an employee claim for personal damages (Option 4) represent significant ethical risks if exhibited by an organization’s board. These actions could indicate attempts to influence or undermine the audit process and the fair handling of ethical issues, leading to potential conflicts of interest and compromising the integrity of the organization’s governance processes. Discussing periodic reports of ethical breaches (Option 2) and authorizing an investigation of an unsafe product (Option 3) are appropriate and responsible board actions that do not pose ethical risks.

IIA Standard 1110: Organizational Independence.

IIA Code of Ethics.