IIA-IAP 無料問題集「IIA Internal Audit Practitioner」

（A）The auditor continually improves her proficiency and the effectiveness and quality of her services

（B）The auditor is prudent in the use and protection of information acquired in the course of her work

（C）The auditor does not accept anything that may impair or be presumed to impair her professional judgment

（A）Control of goods

（B）Authorization of requisitions

（C）Matching goods received to requisitions

（A）After allocating resources.

（B）After determining audit engagement objectives.

（C）After documenting the process.

（A）Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.

（B）Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.

（C）Support engagement observations and be consistent with engagement objectives.

（A）Analytical procedures

（B）Confirmation

（C）Inquiry

（A）Management's cost-benefit analysis of internal control alternatives considered in the design of the fixed asset accounting process.

（B）Reviewing the results of control effectiveness testing of the fixed asset capitalization subprocess.

（C）Interviews with fixed asset management, control process walkthroughs, and internal control questionnaires.

（A）To understand whether a control is in place.

（B）To determine whether controls are operating effectively.

（C）To identify major patterns of errors or irregularities that might exist in final account balances.

（A）Poor interview skills.

（B）Vague job descriptions.

（C）Lack of background checks.

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

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

（C）A board audit committee that is composed of competent, independent members.

（A）Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year

（B）The chief audit executive's observations of the organization's finance committee

（C）An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board