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

（A）The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.

（B）The internal audit team noted numerous weaknesses in the organization's internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.

（C）The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management's consideration prior to the completion of the organization's annual external financial audit.

（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）In the final engagement report

（B）During the performance of the engagement

（C）During the planning of the engagement

（A）Decision.

（B）Process or operation.

（C）Flow line.

（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

（A）Even if a control is effective, it may not achieve the control objective due to an inadequate design.

（B）Regardless of the adequacy of control design, it is important to evaluate the operating effectiveness of all key controls to justify the integrity of the internal audit process.

（C）Control designs are considered adequate as long as secondary controls will effectively mitigatethe risk.

（A）They should involve the chief audit executive and senior management.

（B）They are expected to enhance the relationships between the internal audit activity and management of the area under review.

（C）They mainly involve one-way communication from the internal auditor to management of the area under review.

（A）Difficulty getting the requisite IT personnel to conduct the tests.

（B）Difficulty obtaining access privileges to relevant and reliable data.

（C）A lack of specialist IT skills needed to use the tools.

（A）Poor cash management due to potentially lost payment discounts

（B）Poor cash management due to potentially paying the wrong vendors

（C）Poor cash management due to potentially paying fraudulent invoices

（A）The procurement process should begin with clearly specified needs.

（B）The procurement process must be comprehensively documented.

（C）Only qualified procurement professionals should manage the procurement process.