최신 IAA-IAP 무료덤프 - IIA Internal Audit Practitioner

A. The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.

B. The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.

C. The interviewer should ensure that only the interviewer and the suspect are present for the interview.

A. Approved engagement work program.

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

C. Staff skills audit.

A. An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board

B. The chief audit executive's observations of the organization's finance committee

C. Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year

A. Difficulty getting the requisite IT personnel to conduct the tests.

B. Difficulty obtaining access privileges to relevant and reliable data.

C. A lack of specialist IT skills needed to use the tools.

A. Inherent risk is the level of risk the organization is willing to accept, residual risk is the level of risk deemed unacceptable by the organization.

B. Inherent risk is the level of risk before the risk assessment process, residual risk is the level of risk remaining after completing the risk assessment process.

C. Inherent risk is the level of risk in the absence of any targeted actions or controls to alter its severity, residual risk is the risk remaining after implementing corrective actions.

A. To understand whether a control is in place.

B. To identify major patterns of errors or irregularities that might exist in final account balances.

C. To determine whether controls are operating effectively.

A. Obtain approval of the internal audit activity's purpose, authority, and responsibility

B. Develop a risk-based internal audit plan

C. Provide training and mentoring opportunities

A. Accept.

B. Reduce.

C. Avoid.

A. The observation is an internal control weakness; therefore, additional testing should be performed to determine whether secondary mitigating controls exist or whether the control should be redesigned.

B. The observation doesn't affect the adequacy of the internal controls because the existing process controls ensure that invoices are promptly and accurately paid.

C. The observation is a sign of adequate internal controls; however, effectiveness testing should be performed to ensure that the controls are operating as designed and intended.

A. Process design engagement.

B. Compliance engagement.

C. Facilitation engagement.