최신 IIA Certification IAA-IAP 무료샘플문제:
1. Which of the following statements is true regarding root cause analysis?
A) Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.
B) Root cause analysis enables internal auditors to reveal multiple causes and recommend control enhancements for each cause identified.
C) Root cause analysis is a simple, straightforward tool that can be implemented by internal auditors who may not possess relevant subject matter expertise.
2. An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?
A) A lack of specialist IT skills needed to use the tools.
B) Difficulty getting the requisite IT personnel to conduct the tests.
C) Difficulty obtaining access privileges to relevant and reliable data.
3. Which of the following best ensures that the internal audit activity is free from undue interference from management?
A) Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.
B) An audit charter that defines the chief audit executive's functional reporting relationship with the board.
C) A board audit committee that is composed of competent, independent members.
4. 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 accounts payable clerk should compare the acknowledgment of goods and services to the invoice.
C) The supervisor should verify that the amount paid agrees with the contracted amount.
5. According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?
A) The auditor does not accept anything that may impair or be presumed to impair her professional judgment
B) The auditor is prudent in the use and protection of information acquired in the course of her work
C) The auditor continually improves her proficiency and the effectiveness and quality of her services
질문과 대답:
| 질문 # 1 정답: B | 질문 # 2 정답: C | 질문 # 3 정답: B | 질문 # 4 정답: B | 질문 # 5 정답: C |
902 개 고객 리뷰
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