IIA IIA-IAP : Internal Audit Practitioner

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IIA IIA-IAP 시험 개요:

IIA IIA-IAP 시험 요강 주제:

IIA Internal Audit Practitioner 궁금증 총정리

최신 IIA Certification IIA-IAP 무료샘플문제

문제 #1

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. Similar data for the department from two prior periods.
B. The mean of all actual salary amounts.
C. Budgeted information of another organization in the same industry.

문제 #2

An internal auditor discovers that a vendor had submitted invoices and was paid for services not rendered. Which of the following controls is most appropriate to address this type of issue?

A. The supervisor should observe the input of invoices into the payment system.
B. The supervisor should verify that the amount paid agrees with the contracted amount.
C. The accounts payable clerk should compare the acknowledgment of goods and services to the invoice.

문제 #3

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. Detective
B. Directive
C. Preventive

문제 #4

Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?

A. The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management's consideration prior to the completion of the organization's annual external financial audit.
B. The internal audit team noted numerous weaknesses in the organization's internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.
C. The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.

문제 #5

Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?

A. Establish a code of ethics for the internal audit activity.
B. Approve the internal audit budget.
C. Establish an internal audit charter.

질문과 대답: