IAA-IAP 試験問題を無料オンラインアクセス

Operational management has asked the internal auditor for recommendations regarding an ineffective process. According to IIA guidance, which of the following would be the auditor's most appropriate response?

• A.Agree to offer recommendations based on observations and conclusions.
• B.Explain that only management should recommend and implement the corrective action.
• C.Refrain from providing recommendations to preserve audit independence.

During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?

• A.Objectivity and Confidentiality.
• B.Integrity and Confidentiality.
• C.Integrity and Objectivity.

Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

• A.To determine what would prevent the achievement of objectives in the area being audited.
• B.To evaluate the adequacy of management's risk management process in the area being audited.
• C.To determine whether established controls are operating effectively to mitigate critical risks.

A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

• A.Integrity
• B.Objectivity
• C.Competency

Which of the following best describes the purpose of a detailed engagement risk assessment?

• A.To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.
• B.To ensure that all risks identified during the engagement planning process are addressed during the audit.
• C.To prioritize risks to the activity's objectives, according to the likelihood of occurrence.