IAA-IAP 試験問題を無料オンラインアクセス

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

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

Which of the following is a purpose of an embedded audit module?

• A.It identifies program code that may have been inserted for unauthorized purposes.
• B.It enables continuous monitoring of transaction processing.
• C.It verifies the correctness of account balances on a master file.

Which of the following is the most appropriate audit objective?

• A.Assess compliance with human resources hiring and compensation policies.
• B.Analyze the turnover rates in mining and production subsidiaries.
• C.Evaluate common practices of hiring via interviews with responsible personnel.

What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

• A.To ensure that the work performed by other internal or external assurance providers is considered during audit planning.
• B.To ensure that all auditors have a common understanding of the area being audited.
• C.To ensure that audit procedures are designed to address the risks relevant to the area being audited.

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

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