IAA-IAP 무료 덤프문제 온라인 액세스

A newly hired internal auditor has been asked to examine the sales of a specific product over the last four years. Which of the following analytical review techniques should the auditor employ?

• A.Ratio analysis.
• B.Trend analysis.
• C.External benchmarking.

An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

• A.Difficulty obtaining access privileges to relevant and reliable data.
• B.Difficulty getting the requisite IT personnel to conduct the tests.
• C.A lack of specialist IT skills needed to use the tools.

What is the primary purpose of a preliminary survey?

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

During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?

• A.Integrity and Objectivity.
• B.Objectivity and Confidentiality.
• C.Integrity and Confidentiality.

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

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