最新のIAA-IAP問題集で試験を準備する

IIA IAA-IAP 試験概要:

IIA IAA-IAP 試験シラバストピック:

IIA Internal Audit Practitioner 認定 IAA-IAP 試験問題：

1. Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?

A) Internal auditors should monitor how internal controls are functioning.
B) Internal auditors should evaluate the effectiveness and efficiency of internal controls.
C) Internal auditors should assist in designing strong controls.

2. Which of the following is an element of a well-formed audit recommendation?

A) Factors that allowed the condition to exist.
B) Measures to prevent recurrence of the condition.
C) Factual evidence identified during the engagement.

3. Which of the following statements is true regarding engagement status meetings?

A) They are expected to enhance the relationships between the internal audit activity and management of the area under review.
B) They mainly involve one-way communication from the internal auditor to management of the area under review.
C) They should involve the chief audit executive and senior management.

4. As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?

A) It assists the CAE with assessing the results of the internal audit team's development efforts.
B) It helps the internal auditors maintain a required level of proficiency.
C) It helps the internal audit activity attain an appropriate organizational status to maintain independence.

5. A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?

A) A list of all items acquired through the organization's global purchasing department in the past year
B) Location of all global operations that acquire goods through the organization's global purchasing department
C) Current governance laws and regulations in the countries in which the organization operates

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