최신 IIA-IAP 무료덤프 - IIA Internal Audit Practitioner

문제1

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

설명: (DumpTOP 회원만 볼 수 있음)

문제2

Which of the following would be a common benefit of using generalized audit software?

A. It enables internal auditors to analyze very large quantities of data.

B. It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.

C. It eliminates the need to obtain access privileges to relevant and reliable data.

정답: A

설명: (DumpTOP 회원만 볼 수 있음)

문제3

Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?

A. Assisting with the development of policies and procedures

B. Facilitating organizational control self-assessments

C. Advising on control designs

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제4

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

설명: (DumpTOP 회원만 볼 수 있음)

문제5

During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?

A. When developing the test approach.

B. When documenting the work program.

C. When allocating resources.

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제6

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)

문제7

Which of the following best describes the purpose of a detailed engagement risk assessment?

A. To prioritize risks to the activity's objectives, according to the likelihood of occurrence.

B. To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.

C. To ensure that all risks identified during the engagement planning process are addressed during the audit.

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제8

Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

A. Expertise in detecting and investigating fraud.

B. Sufficient knowledge to evaluate the risk of fraud.

C. Specialized skills for developing and implementing controls to prevent fraud.

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

문제9

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

설명: (DumpTOP 회원만 볼 수 있음)

문제10

An internal auditor wants to establish the reasonableness of the current period's total payroll costs for the finance department. She divides the actual monthly payroll cost by the number of employees to derive an average cost per employee. Which of the following comparisons to this average cost would be considered trend analysis?

A. Budgeted information of another organization in the same industry.

B. Similar data for the department from two prior periods.

C. The mean of all actual salary amounts.

정답: B

설명: (DumpTOP 회원만 볼 수 있음)

최신 IIA-IAP 무료덤프 - IIA Internal Audit Practitioner

우리와 연락하기

유용한 링크

최신 업데이트