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IIA-IAP certification is a valuable credential for individuals who are beginning their careers in internal auditing. It provides a foundation of knowledge and skills that is recognized globally and can lead to career advancement opportunities. Obtaining the certification demonstrates a commitment to the profession and a dedication to maintaining the highest standards of ethics and professionalism.
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IIA Internal Audit Practitioner Sample Questions (Q68-Q73):
NEW QUESTION # 68
Which of the following interview techniques would be most effective in a fraud investigation?
- A. The interviewer should ensure that only the interviewer and the suspect are present for the interview.
- B. The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.
- C. The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.
Answer: B
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Allowing the Suspect to Use Their Own Words: Encouraging the suspect to speak freely provides the investigator with unfiltered insights and may reveal inconsistencies or useful details. This technique also minimizes the risk of appearing coercive or intimidating.
NEW QUESTION # 69
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. Whether the engagement involves possible violations of laws and governmental regulations.
- B. The number of hours approved by the board for that engagement.
- C. The proficiency of the internal auditors and the complexity of the engagement.
Answer: C
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Extent of Supervision: The level of supervision required is determined by the auditors' proficiency (experience and skill set) and the complexity of the engagement. This ensures the work is executed effectively while maintaining compliance with IIA standards.
NEW QUESTION # 70
An internal auditor was gathering information regarding the receiving process and decided that a narrative memorandum was the best way to document the process. Which of the following explanations best supports the auditor's decision?
- A. The department has comprehensive manuals
- B. The audit engagement is not considering efficiency
- C. The process is simple and does not need a visual depiction
Answer: C
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Narrative Memorandum: A narrative is most suitable for documenting simple processes that do not require detailed visuals or flowcharts for clarity. If the process can be effectively described in writing, a narrative is appropriate.
NEW QUESTION # 71
Which of the following is a purpose of an embedded audit module?
- A. It enables continuous monitoring of transaction processing.
- B. It verifies the correctness of account balances on a master file.
- C. It identifies program code that may have been inserted for unauthorized purposes.
Answer: A
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Embedded Audit Modules:
* Definition: Embedded audit modules are software components integrated into systems to monitor transactions in real-time or at regular intervals.
* They support continuous auditing by flagging anomalies or predefined conditions.
* Reasoning:
* Option A is correct because embedded audit modules facilitate continuous monitoring by evaluating transactions as they occur.
* Option B relates to detecting unauthorized program code, a task better suited to software integrity checks or penetration testing.
* Option C (verifying account balances) is a manual or batch review task unrelated to embedded audit modules.
* Benefits of Embedded Audit Modules:
* Real-time insights into compliance, fraud detection, and operational inefficiencies.
* Enhance audit efficiency and effectiveness in high-transaction environments.
NEW QUESTION # 72
During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?
- A. Management's opinion on the thoroughness of a previous internal audit of the same process.
- B. The objectives and risk management of the process.
- C. The mission, vision, and strategic objectives of the organization.
Answer: B
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2200 - Engagement Planning: Internal auditors must develop a plan that considers the objectives, risks, and controls of the area being audited.
* Standard 2210 - Engagement Objectives: The objectives of the engagement must be aligned with the organization's processes and risk management practices.
* Reasoning:
* Option C is correct because understanding the process's objectives and associated risks allows the auditor to design procedures to assess how well risks are managed and objectives are achieved.
* Option A (mission, vision, and strategic objectives) provides organizational context but does not give detailed insights into the specific process.
* Option B (management's opinion) is subjective and insufficient for developing a comprehensive understanding of the process.
* Effective Engagement Planning:
* Focus on process-specific objectives, risks, and controls ensures a targeted and effective audit, contributing to meaningful outcomes.
NEW QUESTION # 73
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