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. A senior internal auditor is using a risk and control matrix to facilitate an internal control assessment of the fixed asset accounting process. Which of the following activities would aid the auditor in determining inputs for the risk and control matrix?

A) Interviews with fixed asset management, control process walkthroughs, and internal control questionnaires.
B) Reviewing the results of control effectiveness testing of the fixed asset capitalization subprocess.
C) Management's cost-benefit analysis of internal control alternatives considered in the design of the fixed asset accounting process.

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

A) It eliminates the need to obtain access privileges to relevant and reliable data.
B) It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.
C) It enables internal auditors to analyze very large quantities of data.

3. During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

A) The mission, vision, and strategic objectives of the organization.
B) Management's opinion on the thoroughness of a previous internal audit of the same process.
C) The objectives and risk management of the process.

4. Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?

A) Directive
B) Detective
C) Preventive

5. 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) The mean of all actual salary amounts.
C) Similar data for the department from two prior periods.

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