IAA-IAP測試引擎 & IAA-IAP考題資訊

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>> IAA-IAP測試引擎 <<

IAA-IAP考題資訊 & IAA-IAP學習資料

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最新的 IIA Certification IAA-IAP 免費考試真題 (Q96-Q101):

問題 #96
An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.
B. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
C. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.

答案：A

解題說明：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1220 - Due Professional Care: Internal auditors must consider the reliability of other assurance providers.
* Standard 2050 - Coordination and Reliance: Internal auditors may rely on the work of other assurance providers if their objectivity, independence, and competency are assessed and deemed adequate.
* Why Evaluate EHS Work:
* The EHS review results can be useful if the review process was thorough, objective, and performed by competent individuals.
* Dismissing their results without evaluation (Option A) could lead to inefficiencies or redundant work.
* Canceling the engagement entirely (Option B) ignores the internal audit's responsibility for independent assurance.
* Audit Planning Impact:
* By leveraging the EHS review where appropriate, the internal auditor can focus resources on other areas not covered or on verifying key findings.

問題 #97
Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?

A. Risk appetite.
B. Risk capacity.
C. Risk perception.

答案：A

解題說明：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2120 - Risk Management: Internal audit should evaluate the organization's risk appetite and alignment with decision-making processes.
* Definitions:
* Risk Appetite(Option B): The level of risk an organization is willing to accept in pursuit of its objectives, making it the most direct determinant of acceptable risk levels.
* Risk Capacity(Option A): The organization's ability to absorb risk, which is more strategic and long-term.
* Risk Perception(Option C): Subjective views of risk, which can influence decisions but do not directly determine acceptable risk.

問題 #98
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 auditdepartment.
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.

答案：C

解題說明：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1210 - Proficiency: Internal auditors must possess the necessary knowledge, skills, and competencies to conduct audits effectively.
* The auditor should have the relevant expertise to evaluate investment-related test attributes.
* Reasoning:
* Option Ais correct because the auditor has direct knowledge and expertise in investments, making them the most qualified to determine the relevant test attributes for the audit.
* Option B(IT audit experience) does not align with the specific skills required for investment auditing.
* Option C(previous experience) may offer some advantage, but the lack of familiarity with the current organization's processes limits the auditor's effectiveness.
* Importance of Expertise:
* Selecting an auditor with relevant experience and proficiency ensures that the audit will be conducted with accuracy and that the proper test attributes will be identified.

問題 #99
Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?

A. Internal auditors should evaluate the effectiveness and efficiency of internal controls.
B. Internal auditors should assist in designing strong controls.
C. Internal auditors should monitor how internal controls are functioning.

答案：A

解題說明：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2130 - Control: Internal audit must evaluate and contribute to the improvement of governance, risk management, and control processes.
* Designing or operating controls (Options A and B) risks impairing internal audit independence (Standard 1100).
* Reasoning:
* Option Caligns with internal audit's role of evaluating internal controls objectively.
* Option Acould involve a management function, which compromises independence.
* Option Bfocuses on monitoring, a management responsibility, and does not leverage internal audit's evaluative expertise.
* Best Practice:
* By evaluating controls, internal auditors provide actionable insights that help improve control effectiveness and efficiency without compromising independence.

問題 #100
Which of the following elements are typically included in an engagement work program?

A. Planning, objectives, and preliminary risk assessments
B. Opinions and final engagement communications
C. Fieldwork, analytical testing, and resources

答案：A

解題說明：
Comprehensive and Detailed Step-by-Step Explanation:
* Engagement Work Program: A structured plan detailing the steps to achieve engagement objectives.
The program typically includes planning activities, objectives, and preliminary risk assessments to guide the audit.

問題 #101
......

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IAA-IAP考題資訊: https://www.kaoguti.com/IAA-IAP_exam-pdf.html

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IAA-IAP測試引擎 & IAA-IAP考題資訊

IAA-IAP考題資訊 & IAA-IAP學習資料

最新的 IIA Certification IAA-IAP 免費考試真題 (Q96-Q101):

最新版的IAA-IAP測試引擎，由IIA權威專家撰寫

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