최신IIA Internal Audit Practitioner - IIA-IAP무료샘플문제
문제1
Which of the following is most likely to be considered an internal audit assurance service?
Which of the following is most likely to be considered an internal audit assurance service?
정답: C
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문제2
Which of the following is a common computer-assisted audit tool used to analyze data?
Which of the following is a common computer-assisted audit tool used to analyze data?
정답: C
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문제3
During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?
During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?
정답: A
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문제4
If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?
If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?
정답: B
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문제5
Which of the following internal auditor attributes benefits the most from continuous professional development?
Which of the following internal auditor attributes benefits the most from continuous professional development?
정답: C
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문제6
During a travel expense audit engagement, the internal auditor discovered that the accounts payable staff spend a significant amount of time previewing expense reports before the reports are sent to managers for review and approval. The total of all expense reports during a year represents less than 1% of the organization' s total budget. Which of the following best supports the auditor's recommendation to reduce the level of reviews?
During a travel expense audit engagement, the internal auditor discovered that the accounts payable staff spend a significant amount of time previewing expense reports before the reports are sent to managers for review and approval. The total of all expense reports during a year represents less than 1% of the organization' s total budget. Which of the following best supports the auditor's recommendation to reduce the level of reviews?
정답: B
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문제7
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?
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?
정답: A
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문제8
Which of the following would best support the overall risk assessment?
Which of the following would best support the overall risk assessment?
정답: A
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문제9
Which of the following best describes an audit engagement in which the objective is to appraise the economy of an oil shale mining process and the degree to which yearly production targets are being achieved?
Which of the following best describes an audit engagement in which the objective is to appraise the economy of an oil shale mining process and the degree to which yearly production targets are being achieved?
정답: B
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문제10
Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?
Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?
정답: A
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