최신 IIA-IAP 무료덤프 - IIA Internal Audit Practitioner

문제1

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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문제2

Which of the following is the most appropriate audit objective?

A. Assess compliance with human resources hiring and compensation policies.

B. Analyze the turnover rates in mining and production subsidiaries.

C. Evaluate common practices of hiring via interviews with responsible personnel.

정답: A

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문제3

Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?

A. Ratio analysis

B. Trend analysis

C. Analysis of common size financial statements

정답: B

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문제4

A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A. Competency

B. Integrity

C. Objectivity

정답: C

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문제5

Which of the following best ensures that the internal audit activity is free from undue interference from management?

A. An audit charter that defines the chief audit executive's functional reporting relationship with the board.

B. A board audit committee that is composed of competent, independent members.

C. Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.

정답: A

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문제6

What are the typical elements of a risk and control matrix used in the engagement planning process?

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.

정답: C

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문제7

During an assurance engagement of an organization's procurement process, an internal auditor obtained the policy that specified the authorized dollar limits for invoices. This document would best support which of the following attributes of an audit report?

A. Condition

B. Effect

C. Criteria

정답: C

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문제8

Which of the following would be considered out of scope for a purchasing process audit engagement?

A. Control of goods

B. Authorization of requisitions

C. Matching goods received to requisitions

정답: A

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문제9

What is the primary purpose of a preliminary survey?

A. To develop a risk and control matrix for the process under review.

B. To determine why the engagement is being performed.

C. To gain an understanding of the process under review.

정답: C

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문제10

Internal and external benchmarking by the internal audit activity are examples of which of the following?

A. Analytical procedures

B. Inquiry

C. Confirmation

정답: A

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최신 IIA-IAP 무료덤프 - IIA Internal Audit Practitioner

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