IIA-IAP 무료 덤프문제 온라인 액세스

Which of the following analytical procedures would be most effective for an internal auditor to examine changes in performance over time?

• A.Trend analysis
• B.Analysis of common size financial statements
• C.Ratio analysis

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

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

Which of the following is an element of a well-formed audit recommendation?

• A.Factors that allowed the condition to exist.
• B.Factual evidence identified during the engagement.
• C.Measures to prevent recurrence of the condition.

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

According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

• A.Recruit candidates to fulfill the skills requirement of the internal audit activity
• B.Hire the required number of internal auditors to accomplish the audit plan
• C.Assess each candidate's competency for an upcoming audit