최신 IAA-IAP 무료덤프 - IIA Internal Audit Practitioner

문제1

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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문제2

According to IIA guidance, which of the following are commonly standardized workpaper elements?

A. Workpapers should include a uniform cross-referencing system

B. Workpapers should be supported by inclusion of original documentation

C. Workpapers should be completed in an electronic format only

정답: A

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문제3

A senior internal auditor is using a risk and control matrix to facilitate an internal control assessment of the fixed asset accounting process. Which of the following activities would aid the auditor in determining inputs for the risk and control matrix?

A. Reviewing the results of control effectiveness testing of the fixed asset capitalization subprocess.

B. Interviews with fixed asset management, control process walkthroughs, and internal control questionnaires.

C. Management's cost-benefit analysis of internal control alternatives considered in the design of the fixed asset accounting process.

정답: B

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문제4

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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문제5

Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?

A. Risk capacity.

B. Risk perception.

C. Risk appetite.

정답: C

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문제6

Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?

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.

정답: A

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문제7

The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A. The information may be needed if a disagreement about the content arises

B. The results of the discussion form part of the internal auditor's performance review

C. The Standards require that the internal auditor document exit meetings

정답: A

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문제8

An internal auditor discovers that a vendor had submitted invoices and was paid for services not rendered. Which of the following controls is most appropriate to address this type of issue?

A. The accounts payable clerk should compare the acknowledgment of goods and services to the invoice.

B. The supervisor should observe the input of invoices into the payment system.

C. The supervisor should verify that the amount paid agrees with the contracted amount.

정답: A

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문제9

If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?

A. Difference estimation sampling

B. Probability-proportional-to-size sampling

C. Attribute sampling

정답: C

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문제10

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

설명: (DumpTOP 회원만 볼 수 있음)

최신 IAA-IAP 무료덤프 - IIA Internal Audit Practitioner

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