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. Which of the following interview techniques would be most effective in a fraud investigation?

A) The interviewer should ensure that only the interviewer and the suspect are present for the interview.
B) The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.
C) The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.

2. The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A) The Standards require that the internal auditor document exit meetings
B) The information may be needed if a disagreement about the content arises
C) The results of the discussion form part of the internal auditor's performance review

3. 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) Difficulty obtaining access privileges to relevant and reliable data.
B) A lack of specialist IT skills needed to use the tools.
C) Difficulty getting the requisite IT personnel to conduct the tests.

4. Based on the three elements of the Fraud Triangle, which of the following might be considered a fraud indicator related to the opportunity element?

A) Poor segregation of duties allows for an executive assistant to authorize payments to one-time vendors without supervisory approvals
B) Executive management establishes financial performance objectives for business unit managers. The objectives include significant increases in annual sales and market penetration
C) Reserves were established based on conservative assumptions to maximize the amounts set aside for when operating results may not meet investors' expectations

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

A) Control of goods
B) Authorization of requisitions
C) Matching goods received to requisitions

質問と回答：