최신 IAA-IAP 무료덤프 - IIA Internal Audit Practitioner

A. The address on one of the vendor invoices matches an employee's residential address.

B. The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.

C. The invoices submitted by one of the organization's vendors are more than six months old.

A. With management's agreement, amend the audit scope so that specialized expertise is not needed.

B. Accept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.

C. Work with an internal subject matter expert to complete the audit.

A. Preventive

B. Directive

C. Detective

A. Internal auditors should assist in designing strong controls.

B. Internal auditors should evaluate the effectiveness and efficiency of internal controls.

C. Internal auditors should monitor how internal controls are functioning.

A. The objectives and risk management of the process.

B. The mission, vision, and strategic objectives of the organization.

C. Management's opinion on the thoroughness of a previous internal audit of the same process.

A. It verifies the correctness of account balances on a master file.

B. It enables continuous monitoring of transaction processing.

C. It identifies program code that may have been inserted for unauthorized purposes.

A. Experience level of key management personnel, susceptibility of the process to fraud, and process automation.

B. Inherent process risks, as defined in a globally accepted risk and control framework.

C. Business objectives, risks to the objectives, and impact and likelihood of the risk occurring.

A. Process narratives and process maps with descriptions of risks and controls.

B. Policies and process procedures provided by the manager of the process under review.

C. Detailed organizational charts to understand roles and reporting lines in the area under review.

A. Approved engagement work program.

B. Post-engagement survey of management of the audited area.

C. Staff skills audit.

A. Setting the organization's risk appetite.

B. Coordinating risk management activities.

C. Championing the establishment of organization-wide risk management.