IIA-IAP 무료 덤프문제 온라인 액세스

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

The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

• A.An auditor with strong leadership skills who has experience leading projects for the IT audit department.
• B.An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.
• C.An auditor who transferred from the investment department six months prior and has expert knowledge of investments.

Which of the following is an example of a detective control?

• A.Reconciliations.
• B.Required authorizations.
• C.Segregation of duties.

Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?

• A.The invoices submitted by one of the organization's vendors are more than six months old.
• B.The address on one of the vendor invoices matches an employee's residential address.
• C.The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.

Which of the following is considered an organization-level control, as opposed to process-level or transaction- level?

• A.Segregated budgeting responsibilities of finance employees, including review and approval of financial reports.
• B.Supervision of finance employees, including day-to-day oversight and periodic performance evaluations.
• C.Personnel policies requiring the employment of competent personnel, based on training and experience, to manage complex functions such as accounting and financial reporting.