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最新的 IIA Certification IAA-IAP 免費考試真題:
1. Which of the following conditions involving the chief audit executive (CAE) is most likely to impair the independence of the internal audit activity?
A) The CAE reports directly to the controller for the organization, and the internal audit activity resides in the office of the comptroller.
B) The CAE regularly attends and participates in critical executive management meetings for the organization.
C) The CAE has direct access to records, personnel, and physical properties throughout the organization.
2. When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?
A) Determine the sufficiency of internal audit staff
B) Identify required technology and audit tools
C) Determine travel and related costs for the engagement
3. An internal auditor wants to establish the reasonableness of the current period's total payroll costs for the finance department. She divides the actual monthly payroll cost by the number of employees to derive an average cost per employee. Which of the following comparisons to this average cost would be considered trend analysis?
A) Similar data for the department from two prior periods.
B) Budgeted information of another organization in the same industry.
C) The mean of all actual salary amounts.
4. During a travel expense audit engagement, the internal auditor discovered that the accounts payable staff spend a significant amount of time previewing expense reports before the reports are sent to managers for review and approval. The total of all expense reports during a year represents less than 1% of the organization' s total budget. Which of the following best supports the auditor'srecommendation to reduce the level of reviews?
A) The inherent risk of travel expense fraud is low.
B) The duplication of effort in the review process is unnecessary.
C) The cost of the control outweighs the benefit.
5. 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) The number of hours approved by the board for that engagement.
B) The proficiency of the internal auditors and the complexity of the engagement.
C) Whether the engagement involves possible violations of laws and governmental regulations.
問題與答案:
| 問題 #1 答案: A | 問題 #2 答案: A | 問題 #3 答案: A | 問題 #4 答案: C | 問題 #5 答案: B |


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