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IIA IAA-IAP 考試大綱主題:

最新的 IIA Certification IAA-IAP 免費考試真題：

1. Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?

A) Facilitating organizational control self-assessments
B) Advising on control designs
C) Assisting with the development of policies and procedures

2. 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

3. Which of the following is an example of criteria in an engagement communication?

A) The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.
B) Annual business conduct training was not performed over the past two years due to inadequate operating budgets.
C) As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.

4. According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?

A) The number of hours approved by the board for that engagement.
B) The proficiency of the internal auditors and the complexity of the engagement.
C) Whether the engagement involves possible violations of laws and governmental regulations.

5. As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?

A) It helps the internal auditors maintain a required level of proficiency.
B) It helps the internal audit activity attain an appropriate organizational status to maintain independence.
C) It assists the CAE with assessing the results of the internal audit team's development efforts.

問題與答案：