IIA-IAP 試験問題を無料オンラインアクセス

According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?

• A.Whether the engagement involves possible violations of laws and governmental regulations.
• B.The proficiency of the internal auditors and the complexity of the engagement.
• C.The number of hours approved by the board for that engagement.

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

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

Which of the following elements of the Fraud Triangle is directly under the organization's control?

• A.Pressure
• B.Rationalization
• C.Opportunity

During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?

• A.Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
• B.The internal audit activity's annual audit plan and discussions that led to its development
• C.Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans

An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

• A.Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
• B.Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.
• C.Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.