IAA-IAP 試験問題を無料オンラインアクセス

Which of the following best describes a compliance audit engagement?

• A.The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.
• B.The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
• C.The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.

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

An internal auditor is reporting on the organization's asset management system. Which of the following would likely add the greatest value to the organization?

• A.Confirmation that controls are operating efficiently.
• B.Recommendations aimed at reducing risk exposure.
• C.Reports that state identified deficiencies were remedied during the audit.

Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

• A.Haphazard sampling.
• B.Judgmental sampling.
• C.Attribute sampling.

Which of the following describes an internal auditor's use of external benchmarking?

• A.The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.
• B.The auditor compares return on equity for a beverage company against its competitor to analyze profitability.
• C.The auditor calculates the net profit margin for a business segment to analyze the profitability.