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Exam Code: IIA-CIA-Part2 Practice exam 2023 by team
IIA-CIA-Part2 Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement

Test Detail:
The IIA-CIA-Part2 exam, also known as Certified Internal Auditor - Part 2: Conducting the Internal Audit Engagement, is a certification exam offered by the Institute of Internal Auditors (IIA). It is designed to assess the knowledge and skills of internal auditors in planning, executing, and reporting on internal audit engagements. The exam evaluates candidates' understanding of the International Standards for the Professional Practice of Internal Auditing and their ability to apply internal audit principles in real-world scenarios.

Course Outline:
The IIA-CIA-Part2 course provides comprehensive training on conducting internal audit engagements. It covers various Topics related to the planning, execution, and reporting phases of an internal audit engagement. While the specific course content may vary, the following is a general outline of the key Topics covered:

1. Governance and Risk Management:
- Understanding the role of internal audit in governance and risk management.
- Assessing the effectiveness of internal controls.
- Identifying and evaluating risks in the organization.
- Developing an internal audit plan based on risk assessment.

2. Conducting the Engagement:
- Gathering and analyzing relevant information for the audit engagement.
- Planning the audit approach and scope.
- Executing the audit procedures and testing controls.
- Documenting audit findings and workpapers.

3. Communication and Reporting:
- Preparing clear and concise audit reports.
- Communicating audit findings to management and stakeholders.
- Following up on audit recommendations and actions.
- Demonstrating professionalism and ethical behavior in reporting.

4. Fraud Risks and Controls:
- Understanding fraud risks and the role of internal audit in fraud prevention and detection.
- Evaluating fraud risks and implementing appropriate controls.
- Conducting investigations and reporting on fraud incidents.

5. Internal Audit Engagement Tools and Techniques:
- Utilizing data analytics and technology in internal audit engagements.
- Applying sampling techniques and statistical analysis.
- Using software and tools for audit documentation and workflow management.

Exam Objectives:
The IIA-CIA-Part2 exam evaluates candidates' knowledge and skills in conducting internal audit engagements. The exam objectives include, but are not limited to:

1. Internal Audit Engagement Planning:
- Developing an engagement plan based on risk assessment.
- Identifying audit objectives, scope, and resource requirements.
- Applying the International Standards for the Professional Practice of Internal Auditing.

2. Execution of the Engagement:
- Performing audit procedures and testing controls.
- Evaluating the effectiveness of internal controls.
- Gathering and analyzing relevant information for the audit.

3. Communication and Reporting:
- Preparing audit reports and communicating findings.
- Documenting workpapers and audit evidence.
- Following up on audit recommendations and actions.

4. Fraud Risks and Controls:
- Understanding fraud risks and implementing appropriate controls.
- Conducting investigations and reporting on fraud incidents.
- Applying ethical principles and professional conduct.

The IIA-CIA-Part2 course syllabus provides a detailed breakdown of the Topics covered in the training program. It includes specific learning objectives, case studies, and practical exercises. The syllabus may cover the following areas:

- Governance and Risk Management
- Conducting the Engagement
- Communication and Reporting
- Fraud Risks and Controls
- Internal Audit Engagement Tools and Techniques

Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
IIA Conducting information source
Killexams : IIA Conducting information source - BingNews Search results Killexams : IIA Conducting information source - BingNews Killexams : Anonymous Sources

Transparency is critical to our credibility with the public and our subscribers. Whenever possible, we pursue information on the record. When a newsmaker insists on background or off-the-record ground rules, we must adhere to a strict set of guidelines, enforced by AP news managers.

 Under AP's rules, material from anonymous sources may be used only if:

 1. The material is information and not opinion or speculation, and is vital to the report.

 2. The information is not available except under the conditions of anonymity imposed by the source.

 3. The source is reliable, and in a position to have direct knowledge of the information.

 Reporters who intend to use material from anonymous sources must get approval from their news manager before sending the story to the desk. The manager is responsible for vetting the material and making sure it meets AP guidelines. The manager must know the identity of the source, and is obligated, like the reporter, to keep the source's identity confidential. Only after they are assured that the source material has been vetted by a manager should editors and producers allow it to be used.

 Reporters should proceed with interviews on the assumption they are on the record. If the source wants to set conditions, these should be negotiated at the start of the interview. At the end of the interview, the reporter should try once again to move onto the record some or all of the information that was given on a background basis.

 The AP routinely seeks and requires more than one source when sourcing is anonymous. Stories should be held while attempts are made to reach additional sources for confirmation or elaboration. In rare cases, one source will be sufficient – when material comes from an authoritative figure who provides information so detailed that there is no question of its accuracy.

 We must explain in the story why the source requested anonymity. And, when it’s relevant, we must describe the source's motive for disclosing the information. If the story hinges on documents, as opposed to interviews, the reporter must describe how the documents were obtained, at least to the extent possible.

The story also must provide attribution that establishes the source's credibility; simply quoting "a source" is not allowed. We should be as descriptive as possible: "according to top White House aides" or "a senior official in the British Foreign Office." The description of a source must never be altered without consulting the reporter.

 We must not say that a person declined comment when that person the person is already quoted anonymously. And we should not attribute information to anonymous sources when it is obvious or well known. We should just state the information as fact.

Stories that use anonymous sources must carry a reporter's byline. If a reporter other than the bylined staffer contributes anonymous material to a story, that reporter should be given credit as a contributor to the story.

 All complaints and questions about the authenticity or veracity of anonymous material – from inside or outside the AP – must be promptly brought to the news manager's attention.

 Not everyone understands “off the record” or “on background” to mean the same things. Before any interview in which any degree of anonymity is expected, there should be a discussion in which the ground rules are set explicitly.

These are the AP’s definitions:

On the record. The information can be used with no caveats, quoting the source by name.

Off the record. The information cannot be used for publication. Background. The information can be published but only under conditions negotiated with the source. Generally, the sources do not want their names published but will agree to a description of their position. AP reporters should object vigorously when a source wants to brief a group of reporters on background and try to persuade the source to put the briefing on the record.

Deep background. The information can be used but without attribution. The source does not want to be identified in any way, even on condition of anonymity.

In general, information obtained under any of these circumstances can be pursued with other sources to be placed on the record.


Reports from other news organizations based on anonymous sources require the most careful scrutiny when we consider them for our report.

AP's basic rules for anonymous source material apply to material from other news outlets just as they do in our own reporting: The material must be factual and obtainable no other way. The story must be truly significant and newsworthy. Use of anonymous material must be authorized by a manager. The story we produce must be balanced, and comment must be sought.

Further, before picking up such a story we must make a bona fide effort to get it on the record, or, at a minimum, confirm it through our own reporting. We shouldn't hesitate to hold the story if we have any doubts. If another outlet’s anonymous material is ultimately used, it must be attributed to the originating news organization and note its description of the source.


 Anything in the AP news report that could reasonably be disputed should be attributed. We should supply the full name of a source and as much information as needed to identify the source and explain why the person s credible. Where appropriate, include a source's age; title; name of company, organization or government department; and hometown. If we quote someone from a written document – a report, email or news release -- we should say so. Information taken from the internet must be vetted according to our standards of accuracy and attributed to the original source. File, library or archive photos, audio or videos must be identified as such. For lengthy stories, attribution can be contained in an extended editor's note detailing interviews, research and methodology.

Sun, 25 Jun 2023 21:21:00 -0500 en text/html
Killexams : Compare and Contrast Information From Different Sources

Use this graphic organizer to help students compare and contrast information from different sources of their choosing while researching a relevant topic. Guiding questions help students closely examine each source for credibility and reliability, and reflection questions on the second page get students to dig deeper into similarities and differences between types of sources. This worksheet provides essential practice evaluating sources for research, an important part of a middle school literacy curriculum.

For additional value, check out the accompanying Evaluating Sources for Research lesson plan.

View aligned standards
Fri, 04 Dec 2020 23:40:00 -0600 en text/html
Killexams : Selected Sources of Information on Mollusks

The study of mollusks has captured the interest of amateur and scientist alike for many centuries. The National Museum of Natural History receives numerous requests from the general public for information on mollusks. We hope that the information contained in our new on-line Selected Sources of Information on Mollusks will be of help to the beginning shell collector as well as the amateur conchologist and malacologist. This bibliography is not comprehensive and is meant to serve only as a guide to selected references.

Selected Sources of Information on Mollusks has undergone a substantial change in format as well as a thorough revision to produce a more streamlined publication. To that end we have eliminated several sections and combined others to avoid redundancy in titles. The section listing shell clubs has been deleted because this information is best obtained by writing to one of the national malacological organizations which we are continuing to list or by checking the Internet.

The publications listed may not be obtained from the Smithsonian Institution. Most of the references cited may be consulted at local libraries, requested through an interlibrary loan or purchased through local bookstores. Some books are out of print and would be available only from a secondhand book dealer.


Caldrey, Jennifer. Shells. Eyewitness Explorer Series. New York: DK Publishing, 1993. 64 pp., many illus.

Dudley, Ruth H. Sea Shells. New York: Thomas Y. Crowell, 1953. 149 pp., 62 drawings.

Evans, Eva Knox. The Adventure Book of Shells. Irvington-on-Hudson, NY: Capitol, 1955. 93 pp., many illus.

Farmer, Wesley M. Sea-Slug Gastropods. Tempe, AZ: Wesley M. Farmer Enterprises, 1980. 177 pp. 157 species drawn by author. Identification and coloring book.

Florian, Douglas. Discovering Seashells. New York: Charles Scribner's Sons, 1986. 32 pp., color drawings.

Hansen, Judith. Seashells in My Pocket: A Child's Guide to Exploring the Atlantic Coast from Maine to North Carolina. Boston: Appalachian Mountain Club Books, 1988. 124 pp., illus.

Hunt, Bernice Kohn. The Beachcomber's Book. New York: Viking Press, 1970. 96 pp., illus.

Hutchinson, William M. A Child's Book of Sea Shells. New York: Maxton, 1954. 30 pp., illus. in color and black-and-white.

Low, Donald. The How and Why Wonder Book of Seashells. Los Angeles: Price, Stern, Sloan, 1987. 48 pp., illus.

Myers, Arthur. Sea Creatures Do Amazing Things. New York: Random House, 1981. 70 pp., illus.

Paige, David. A Day in the Life of a Marine Biologist. Mahwah, NJ: Troll Associates, 1981. 32 pp., color photos.

Pallotta, Jerry. The Ocean Alphabet Book. Chicago: Children's Press, 1991. 28 pp., color illus.

Podendorf, Illa. The True Book of Pebbles and Shells. Chicago: Children's Press, 1954. 47 pp., illus.

Sabin, Louis. Wonders of the Sea. Mahwah, NJ: Troll Associates, 1982. 32 pp., color illus.

Whybrow, Solene. The Life of Animals with Shells: A Simple Introduction to the Way in Which Animals with Shells Live and Behave. London: Macdonald Educational, 1975. 63 pp., illus.

Noble Scallop Return to Table of Contents

Abbott, R. Tucker. Introducing Sea Shells. Princeton, NJ: D. Van Nostrand, 1955. 10 color and black-and-white plates, text figs.

______. Seashells of North America: A Guide to Field Identification. Under the editorship of Herbert S. Zim. New York: Golden Press, 1968.

______. Seashells of the World. Under the editorship of Herbert S. Zim. 2nd ed. New York: Golden Press, 1987. 48 pp., color illus.

______. Shells: Nature in Photography. New York: Portland House, 1989. 210 pp., 196 color illus.

Cameron, Roderick. Shells. New York: Octopus Books, 1972 (c.1961). 128 pp., 95 figs., 32 color plates.

Cate, Jean M., and Selma Raskin. It's Easy to Say Crepidula! (krehPIDuluh): a phonetic guide to pronunciation of the scientific names of sea shells and a glossary of terms frequently used in malacology. Santa Monica, CA: Pretty Penny Press, 1986. 153 pp.

Fair, Ruth H. Shell Collector's Guide. Rutland, VT: Charles E. Tuttle, 1976. 213 pp.

Harasewych, M.G. Shells: Jewels from the Sea. New York: Rizzoli, 1989. 224 pp., 210 color illus.

Jacobson, Morris K., and William K. Emerson. Wonders of the World of Shells: Sea, Land, and Fresh-water. New York: Dodd, Mead, 1971. 80 pp., illus.

Johns, Veronica P. She Sells Seashells. New York: Funk and Wagnalls, 1968. 198 pp., illus.

Johnstone, Kathleen Y. Sea Treasure: A Guide to Shell Collecting. Boston: Houghton Mifflin, 1957. 242 pp., 8 color plates, numerous text figs.

Major, Alan P. Collecting World Sea Shells. Edinburgh: J. Bartholomew, 1974. 187 pp., illus.

Melvin, A. Gordon. Seashell Parade: Fascinating Facts, Pictures and Stories. Rutland, VT: Charles E. Tuttle, 1973. 369 pp., 75 illus.

Murray, Sonia. Seashell Collectors' Handbook and Identifier. New York: Sterling, 1975. 240 pp., color plates.

Oliver, Arthur P.H. The Larousse Guide to Shells of the World. New York: Larousse, 1980. 320 pp., color illus.

Sabelli, Bruno. Simon and Schuster's Guide to Shells. Edited by Harold S. Feinberg. New York: Simon and Schuster, 1980. 512 pp., 1,230 color illus.

Saul, Mary. Shells: An Illustrated Guide to a Timeless and Fascinating World. Garden City, NY: Doubleday, 1974. 192 pp., illus.

Stix, Hugh, Marguerite Stix, and R. Tucker Abbott. The Shell: Five Hundred Million Years of Inspired Design. New York: Abradale Press/H. N. Abrams, 1988. 200 pp., 203 illus., including 82 plates in color.

Travers, Louise A. The Romance of Shells, in Nature and Art. New York: Barrows, 1962. 136 pp., 8 color plates, text figs.

Violette, Paul E. Shelling in the Sea of Cortez. Tucson: Dale Stuart King, 1964. 95 pp., illus.

Zinn, Donald J. The Beach Strollers Handbook, from Maine to Cape Hatteras. 2nd ed. Chester, CT: Globe Pequot, 1985. 246 pp., illus.

Noble Scallop Return to Table of Contents

Prepared by the Department of Systematic Biology, Invertebrate Zoology,
National Museum of Natural History, in cooperation with Public Inquiry Services,
Smithsonian Institution

Sun, 29 Mar 2015 06:16:00 -0500 text/html
Killexams : Why we're conducting a source audit No result found, try new keyword!After each interview, reporters are gathering information on the age, race and gender of their sources, as well as whether they are an “official” or a “non-official.” That is, a public ... Fri, 28 Jul 2023 03:59:00 -0500 en-us text/html Killexams : Uruguay to open diplomatic office in Jerusalem, foreign minister announces No result found, try new keyword!Hours after declaring that Paraguay would reopen embassy in Jerusalem, Eli Cohen meets with Uruguayan leaders, says new mission won't be an embassy but will advance tech ties ... Wed, 16 Aug 2023 08:32:45 -0500 en-us text/html Killexams : Today's spies find secrets in plain sight

Defense lawyers say FTX founder Sam Bankman-Fried can't adequately prepare for trial in six weeks while in jail without proper access to computers, necessary medications to help him concentrate, and a better diet than bread, water and peanut butter

August 22

Wed, 02 Apr 2008 00:00:00 -0500 en text/html
Killexams : Suburban Chicago's Information Source


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Select the newsletter or newsletters you would like to receive from the list below.

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Sign up for one or many of the newsletters to begin receiving the most up-to-date news for the Chicago Suburbs.

Fri, 14 Aug 2020 06:16:00 -0500 en-US text/html
Killexams : The Journal Sentinel is conducting a source audit. Here's what we hope to learn. No result found, try new keyword!After each interview, reporters are gathering information on the age, race and gender of their sources, as well as whether they are an “official” or a “non-official.” That is, a public ... Fri, 28 Jul 2023 00:13:00 -0500 en-us text/html Killexams : Does Information Affect Our Beliefs?

It was the social-science equivalent of Barbenheimer weekend: four blockbuster academic papers, published in two of the world’s leading journals on the same day. Written by elite researchers from universities across the United States, the papers in Nature and Science each examined different aspects of one of the most compelling public-policy issues of our time: how social media is shaping our knowledge, beliefs and behaviors.

Relying on data collected from hundreds of millions of Facebook users over several months, the researchers found that, unsurprisingly, the platform and its algorithms wielded considerable influence over what information people saw, how much time they spent scrolling and tapping online, and their knowledge about news events. Facebook also tended to show users information from sources they already agreed with, creating political “filter bubbles” that reinforced people’s worldviews, and was a vector for misinformation, primarily for politically conservative users.

But the biggest news came from what the studies didn’t find: despite Facebook’s influence on the spread of information, there was no evidence that the platform had a significant effect on people’s underlying beliefs, or on levels of political polarization.

These are just the latest findings to suggest that the relationship between the information we consume and the beliefs we hold is far more complex than is commonly understood.

Sometimes the dangerous effects of social media are clear. In 2018, when I went to Sri Lanka to report on anti-Muslim pogroms, I found that Facebook’s newsfeed had been a vector for the rumors that formed a pretext for vigilante violence, and that WhatsApp groups had become platforms for organizing and carrying out the genuine attacks. In Brazil last January, supporters of former President Jair Bolsonaro used social media to spread false claims that fraud had cost him the election, and then turned to WhatsApp and Telegram groups to plan a mob attack on federal buildings in the capital, Brasília. It was a similar playbook to that used in the United States on Jan. 6, 2021, when supporters of Donald Trump stormed the Capitol.

But aside from discrete events like these, there have also been concerns that social media, and particularly the algorithms used to suggest content to users, might be contributing to the more general spread of misinformation and polarization.

The theory, roughly, goes something like this: unlike in the past, when most people got their information from the same few mainstream sources, social media now makes it possible for people to filter news around their own interests and biases. As a result, they mostly share and see stories from people on their own side of the political spectrum. That “filter bubble” of information supposedly exposes users to increasingly skewed versions of reality, undermining consensus and reducing their understanding of people on the opposing side.

The theory gained mainstream attention after Trump was elected in 2016. “The ‘Filter Bubble’ Explains Why Trump Won and You Didn’t See It Coming,” announced a New York Magazine article a few days after the election. “Your Echo Chamber is Destroying Democracy,” Wired Magazine claimed a few weeks later.

But without rigorous testing, it’s been hard to figure out whether the filter bubble effect was real. The four new studies are the first in a series of 16 peer-reviewed papers that arose from a collaboration between Meta, the company that owns Facebook and Instagram, and a group of researchers from universities including Princeton, Dartmouth, the University of Pennsylvania, Stanford and others.

Meta gave unprecedented access to the researchers during the three-month period before the 2020 U.S. election, allowing them to analyze data from more than 200 million users and also conduct randomized controlled experiments on large groups of users who agreed to participate. It’s worth noting that the social media giant spent $20 million on work from NORC at the University of Chicago (previously the National Opinion Research Center), a nonpartisan research organization that helped collect some of the data. And while Meta did not pay the researchers itself, some of its employees worked with the academics, and a few of the authors had received funding from the company in the past. But the researchers took steps to protect the independence of their work, including pre-registering their research questions in advance, and Meta was only able to veto requests that would violate users’ privacy.

The studies, taken together, suggest that there is evidence for the first part of the “filter bubble” theory: Facebook users did tend to see posts from like-minded sources, and there were high degrees of “ideological segregation” with little overlap between what liberal and conservative users saw, clicked and shared. Most misinformation was concentrated in a conservative corner of the social network, making right-wing users far more likely to encounter political lies on the platform.

“I think it’s a matter of supply and demand,” said Sandra González-Bailón, the lead author on the paper that studied misinformation. Facebook users skew conservative, making the potential market for partisan misinformation larger on the right. And online curation, amplified by algorithms that prioritize the most emotive content, could reinforce those market effects, she added.

When it came to the second part of the theory — that this filtered content would shape people’s beliefs and worldviews, often in harmful ways — the papers found little support. One experiment deliberately reduced content from like-minded sources, so that users saw more varied information, but found no effect on polarization or political attitudes. Removing the algorithm’s influence on people’s feeds, so that they just saw content in chronological order, “did not significantly alter levels of issue polarization, affective polarization, political knowledge, or other key attitudes,” the researchers found. Nor did removing content shared by other users.

Algorithms have been in lawmakers’ cross hairs for years, but many of the arguments for regulating them have presumed that they have real-world influence. This research complicates that narrative.

But it also has implications that are far broader than social media itself, reaching some of the core assumptions around how we form our beliefs and political views. Brendan Nyhan, who researches political misperceptions and was a lead author of one of the studies, said the results were striking because they suggested an even looser link between information and beliefs than had been shown in previous research. “From the area that I do my research in, the finding that has emerged as the field has developed is that factual information often changes people’s factual views, but those changes don’t always translate into different attitudes,” he said. But the new studies suggested an even weaker relationship. “We’re seeing null effects on both factual views and attitudes.”

As a journalist, I confess a certain personal investment in the idea that presenting people with information will affect their beliefs and decisions. But if that is not true, then the potential effects would reach beyond my own profession. If new information does not change beliefs or political support, for instance, then that will affect not just voters’ view of the world, but their ability to hold democratic leaders to account.

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Wed, 09 Aug 2023 05:47:00 -0500 en text/html
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Thu, 10 Aug 2023 14:12:00 -0500 en-US text/html
IIA-CIA-Part2 exam dump and training guide direct download
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