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IIA IAA-IAP 考試大綱主題:

最新的 IIA Certification IAA-IAP 免費考試真題：

1. An internal auditor was assigned to a payroll process audit engagement. At which stage ofengagement planning would the auditor conduct a risk assessment?

A) After determining audit engagement objectives.
B) After documenting the process.
C) After allocating resources.

2. Which of the following would be the best indicator that the organization's risk management processes are operating effectively?

A) The organization implemented formal operational risk management processes.
B) Management openly discusses both risks and opportunities facing the organization.
C) Management established policies and procedures that state risk will be considered.

3. As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?

A) It assists the CAE with assessing the results of the internal audit team's development efforts.
B) It helps the internal auditors maintain a required level of proficiency.
C) It helps the internal audit activity attain an appropriate organizational status to maintain independence.

4. A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A) Integrity
B) Competency
C) Objectivity

5. Which of the following conditions involving the chief audit executive (CAE) is most likely to impair the independence of the internal audit activity?

A) The CAE has direct access to records, personnel, and physical properties throughout the organization.
B) The CAE reports directly to the controller for the organization, and the internal audit activity resides in the office of the comptroller.
C) The CAE regularly attends and participates in critical executive management meetings for the organization.

問題與答案：