최신 IIA-IAP 무료덤프 - IIA Internal Audit Practitioner

문제1

Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?

A. Preventive

B. Directive

C. Detective

정답: A

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문제2

Which of the following creates an opportunity for an employee to commit fraud?

A. The need for money to pay personal medical bills

B. Unfair compensation practices

C. Lack of adequate internal controls

정답: C

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문제3

Which of the following would provide the most reliable information on a process under review?

A. Documentation of a walkthrough conducted on the process under review

B. Benchmarking information on the process under review compared to similar industries or organizational units

C. Testimonial evidence, such as survey responses, on the process under review

정답: A

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문제4

In addition to the internal auditor, which of the following parties need to be present at an exit or closing conference?

A. The chief executive officer

B. Audit committee members

C. Management over areas covered by the engagement

정답: C

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문제5

Which of the following is a purpose of an embedded audit module?

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.

정답: B

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문제6

An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.

B. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.

C. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.

정답: B

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문제7

Which of the following is the best audit procedure to determine whether all of a bank's loans are backed by sufficient collateral, properly aged as to current payments, and properly categorized as current or noncurrent?

A. Select a discovery sample of all loan applications to determine whether each application contains a statement of collateral.

B. Use generalized audit software to read the total loan file, age the file by last payment due, and select a statistical sample stratified by the current and aged population. Examine each loan selected for proper collateralization and aging.

C. Select a block sample of all loans in excess of a specified dollar limit and determine whether they are current and properly categorized. For each loan approved, verify aging and categorization.

정답: B

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문제8

An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

A. Testimonial evidence.

B. Documentary evidence.

C. Analytical evidence.

정답: A

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문제9

Which of the following is most likely to be considered an internal audit assurance service?

A. Process design engagement.

B. Compliance engagement.

C. Facilitation engagement.

정답: B

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문제10

To be organizationally independent, the chief audit executive should administratively report to which of the following?

A. The chief executive officer.

B. The audit committee.

C. The board of directors.

정답: A

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최신 IIA-IAP 무료덤프 - IIA Internal Audit Practitioner

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