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 statements is true with regard to the adequacy of a control design?

A) Regardless of the adequacy of control design, it is important to evaluate the operating effectiveness of all key controls to justify the integrity of the internal audit process.
B) Even if a control is effective, it may not achieve the control objective due to an inadequate design.
C) Control designs are considered adequate as long as secondary controls will effectively mitigatethe risk.

2. 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

3. A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A) Competency
B) Integrity
C) Objectivity

4. 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 appetite.
C) Risk perception.

5. During an accounts payable audit engagement, the internal auditor identified a risk that vendor invoices may be paid multiple times. Which of the following would be appropriate preventive controls to mitigate this risk?

A) System controls to identify identical invoice numbers and dates from the same vendor prior to payment.
B) System controls to identify identical invoice amounts from the same vendor that prohibit payment after the initial invoice.
C) Manual controls requiring the reconciliation of paid vendor invoices to monthly invoice statements provided by the vendor.

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