最新的IIA IAA-IAP免費考試真題

問題1

An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.

B. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.

C. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.

正確答案: B

說明：（僅 Fast2test 成員可見）

問題2

Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

A. Coordinating risk management activities.

B. Championing the establishment of organization-wide risk management.

C. Setting the organization's risk appetite.

正確答案: C

說明：（僅 Fast2test 成員可見）

問題3

Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

A. Specialized skills for developing and implementing controls to prevent fraud.

B. Expertise in detecting and investigating fraud.

C. Sufficient knowledge to evaluate the risk of fraud.

正確答案: C

說明：（僅 Fast2test 成員可見）

問題4

Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?

A. Trend analysis

B. Ratio analysis

C. Analysis of common size financial statements

正確答案: A

說明：（僅 Fast2test 成員可見）

問題5

Which of the following conditions involving the chief audit executive (CAE) is most likely to impair the independence of the internal audit activity?

A. The CAE reports directly to the controller for the organization, and the internal audit activity resides in the office of the comptroller.

B. The CAE has direct access to records, personnel, and physical properties throughout the organization.

C. The CAE regularly attends and participates in critical executive management meetings for the organization.

正確答案: A

說明：（僅 Fast2test 成員可見）

問題6

The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

A. The chief audit executive's observations of the organization's finance committee

B. Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year

C. An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board

正確答案: B

說明：（僅 Fast2test 成員可見）

問題7

Which of the following would be considered out of scope for a purchasing process audit engagement?

A. Authorization of requisitions

B. Control of goods

C. Matching goods received to requisitions

正確答案: B

說明：（僅 Fast2test 成員可見）

問題8

What is the primary objective for testing controls?

A. To identify major patterns of errors or irregularities that might exist in final account balances.

B. To determine whether controls are operating effectively.

C. To understand whether a control is in place.

正確答案: B

說明：（僅 Fast2test 成員可見）

問題9

What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

A. To ensure that all auditors have a common understanding of the area being audited.

B. To ensure that the work performed by other internal or external assurance providers is considered during audit planning.

C. To ensure that audit procedures are designed to address the risks relevant to the area being audited.

正確答案: C

說明：（僅 Fast2test 成員可見）

問題10

An internal auditor was assigned to a payroll process audit engagement. At which stage ofengagement planning would the auditor conduct a risk assessment?

A. After documenting the process.

B. After allocating resources.

C. After determining audit engagement objectives.

正確答案: A

說明：（僅 Fast2test 成員可見）

最新的IIA Internal Audit Practitioner - IAA-IAP免費考試真題

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