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最新的 IIA Certification IAA-IAP 免費考試真題:

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

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

2. Information collected and documented in audit workpapers should be sufficient to:

A) Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.
B) Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.
C) Support engagement observations and be consistent with engagement objectives.

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

A) Control of goods
B) Matching goods received to requisitions
C) Authorization of requisitions

4. The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A) The information may be needed if a disagreement about the content arises
B) The results of the discussion form part of the internal auditor's performance review
C) The Standards require that the internal auditor document exit meetings

5. Which of the following is an important consideration when providing quality audit communications?

A) Demonstrate knowledge by using technical language.
B) Provide a fair and balanced assessment.
C) Include as much detail as possible.

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