최신IIA Internal Audit Practitioner - IAA-IAP무료샘플문제

A. An audit charter that defines the chief audit executive's functional reporting relationship with the board.

B. A board audit committee that is composed of competent, independent members.

C. Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.

A. Risk appetite.

B. Risk perception.

C. Risk capacity.

A. The auditor declined to lead an audit of a department in which his nephew is the manager.

B. The auditor declined to delegate critical audit lead responsibilities to a new auditor.

C. The auditor refused to use information learned during an audit to diversify his financial portfolio.

A. Segregated budgeting responsibilities of finance employees, including review and approval of financial reports.

B. Personnel policies requiring the employment of competent personnel, based on training and experience, to manage complex functions such as accounting and financial reporting.

C. Supervision of finance employees, including day-to-day oversight and periodic performance evaluations.

A. The auditor may receive additional pertinent documentation or other relevant information

B. The auditor may be able to plan more efficiently next year's audit

C. The auditor may not need to communicate the final results of the audit to the board

A. Inherent

B. Control

C. Residual

A. A list of all items acquired through the organization's global purchasing department in the past year

B. Current governance laws and regulations in the countries in which the organization operates

C. Location of all global operations that acquire goods through the organization's global purchasing department

A. The invoices submitted by one of the organization's vendors are more than six months old.

B. The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.

C. The address on one of the vendor invoices matches an employee's residential address.

A. The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.

B. Annual business conduct training was not performed over the past two years due to inadequate operating budgets.

C. As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.

A. Spreadsheet software

B. Word processing software

C. Social media