최신IIA Internal Audit Practitioner - IIA-IAP무료샘플문제

A. The observation is an internal control weakness; therefore, additional testing should be performed to determine whether secondary mitigating controls exist or whether the control should be redesigned.

B. The observation doesn't affect the adequacy of the internal controls because the existing process controls ensure that invoices are promptly and accurately paid.

C. The observation is a sign of adequate internal controls; however, effectiveness testing should be performed to ensure that the controls are operating as designed and intended.

A. Reserves were established based on conservative assumptions to maximize the amounts set aside for when operating results may not meet investors' expectations

B. Executive management establishes financial performance objectives for business unit managers. The objectives include significant increases in annual sales and market penetration

C. Poor segregation of duties allows for an executive assistant to authorize payments to one-time vendors without supervisory approvals

A. Control self-assessment.

B. Automated workpapers.

C. Continuous auditing.

A. Competency.

B. Objectivity.

C. Integrity.

A. Management's opinion on the thoroughness of a previous internal audit of the same process.

B. The objectives and risk management of the process.

C. The mission, vision, and strategic objectives of the organization.

A. Rationalization

B. Opportunity

C. Pressure