IIA IAA-IAP 問題集 : Internal Audit Practitioner

Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?

• A. The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.
• B. The invoices submitted by one of the organization's vendors are more than six months old.
• C. The address on one of the vendor invoices matches an employee's residential address.

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. Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management
• B. Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans
• C. The internal audit activity's annual audit plan and discussions that led to its development

Which of the following is the best audit procedure to determine whether all of a bank's loans are backed by sufficient collateral, properly aged as to current payments, and properly categorized as current or noncurrent?

• A. Use generalized audit software to read the total loan file, age the file by last payment due, and select a statistical sample stratified by the current and aged population. Examine each loan selected for proper collateralization and aging.
• B. Select a discovery sample of all loan applications to determine whether each application contains a statement of collateral.
• C. Select a block sample of all loans in excess of a specified dollar limit and determine whether they are current and properly categorized. For each loan approved, verify aging and categorization.

During an assurance engagement of an organization's procurement process, an internal auditor obtained the policy that specified the authorized dollar limits for invoices. This document would best support which of the following attributes of an audit report?

• A. Criteria
• B. Effect
• C. Condition

The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

• A. The results of the discussion form part of the internal auditor's performance review
• B. The information may be needed if a disagreement about the content arises
• C. The Standards require that the internal auditor document exit meetings