IIA Internal Audit Practitioner 認定 IAA-IAP 試験問題:

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

A) Sufficient knowledge to evaluate the risk of fraud.
B) Expertise in detecting and investigating fraud.
C) Specialized skills for developing and implementing controls to prevent fraud.

2. During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

A) Management's opinion on the thoroughness of a previous internal audit of the same process.
B) The mission, vision, and strategic objectives of the organization.
C) The objectives and risk management of the process.

3. 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'srecommendation to reduce the level of reviews?

A) The duplication of effort in the review process is unnecessary.
B) The inherent risk of travel expense fraud is low.
C) The cost of the control outweighs the benefit.

4. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A) Provide training and mentoring opportunities
B) Develop a risk-based internal audit plan
C) Obtain approval of the internal audit activity's purpose, authority, and responsibility

5. Which of the following is an example of a detective control?

A) Required authorizations.
B) Segregation of duties.
C) Reconciliations.

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