IIA IIA-IAP Übungsprüfungen
Zuletzt aktualisiert am 24.04.2025- Prüfungscode: IIA-IAP
- Prüfungsname: Internal Audit Practitioner
- Zertifizierungsanbieter: IIA
- Zuletzt aktualisiert am: 24.04.2025
During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?
- A . Integrity and Objectivity.
- B . Objectivity and Confidentiality.
- C . Integrity and Confidentiality.
In the absence of any action to control or modify the circumstances, the probability of loss arising from circumstances existing in an environment is known as which of the following types of risk?
- A . Residual
- B . Inherent
- C . Control
Information collected and documented in audit workpapers should be sufficient to:
- 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.
What is the primary objective for testing controls?
- A . To determine whether controls are operating effectively.
- B . To understand whether a control is in place.
- C . To identify major patterns of errors or irregularities that might exist in final account balances.
During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?
- A . When allocating resources.
- B . When developing the test approach.
- C . When documenting the work program.
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 . Objectivity
- C . Competency
Which of the following elements are typically included in an engagement work program?
- A . Planning, objectives, and preliminary risk assessments
- B . Fieldwork, analytical testing, and resources
- C . Opinions and final engagement communications
In a standard process mapping document, a diamond shape typically represents which of the following?
- A . Process or operation.
- B . Decision.
- C . Flow line.
During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?
- A . Final report from an external financial audit of the process under review, which includes the status of management’s corrective action plans
- B . Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
- C . The internal audit activity’s annual audit plan and discussions that led to its development
During a travel expense audit engagement, the internal auditor discovered that the accounts payable staff spend a significant amount of time previewing expense reports before the reports are sent to managers for review and approval. The total of all expense reports during a year represents less than 1% of the organization’s total budget.
Which of the following best supports the auditor’s recommendation to reduce the level of reviews?
- A . The inherent risk of travel expense fraud is low.
- B . The cost of the control outweighs the benefit.
- C . The duplication of effort in the review process is unnecessary.