IIA-IAP 試験問題を無料オンラインアクセス

Which of the following would provide the most reliable information on a process under review?

• A.Documentation of a walkthrough conducted on the process under review
• B.Testimonial evidence, such as survey responses, on the process under review
• C.Benchmarking information on the process under review compared to similar industries or organizational units

Which of the following would be considered out of scope for a purchasing process audit engagement?

• A.Authorization of requisitions
• B.Matching goods received to requisitions
• C.Control of goods

An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

• A.Poor interview skills.
• B.Vague job descriptions.
• C.Lack of background checks.

What is the primary purpose of a preliminary survey?

• A.To develop a risk and control matrix for the process under review.
• B.To gain an understanding of the process under review.
• C.To determine why the engagement is being performed.

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

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