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 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) Setting the organization's risk appetite.
C) Championing the establishment of organization-wide risk management.

2. Which of the following elements of the Fraud Triangle is directly under the organization's control?

A) Opportunity
B) Pressure
C) Rationalization

3. If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?

A) Probability-proportional-to-size sampling
B) Attribute sampling
C) Difference estimation sampling

4. Which of the following creates an opportunity for an employee to commit fraud?

A) Lack of adequate internal controls
B) Unfair compensation practices
C) The need for money to pay personal medical bills

5. The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

A) An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.
B) An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
C) An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.

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