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

1. Which of the following statements best describes quality audit workpapers?

A) They should be understandable and complete.
B) They should be relevant and interesting.
C) They should be electronic and indexed.

2. An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

A) Analytical evidence.
B) Testimonial evidence.
C) Documentary evidence.

3. An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A) Difficulty obtaining access privileges to relevant and reliable data.
B) A lack of specialist IT skills needed to use the tools.
C) Difficulty getting the requisite IT personnel to conduct the tests.

4. 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

5. 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) Testimonial evidence, such as survey responses, on the process under review
C) Benchmarking information on the process under review compared to similar industries or organizational units

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