IIA-IAPの無料問題集（102題）、IIA-IAP認定試験参考書

IIA IIA-IAP 問題集

試験コード：IIA-IAP

試験名称：Internal Audit Practitioner

最近更新時間：2025-01-18

問題と解答：全102問

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質問 1：
The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?
A. An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
B. An auditor with strong leadership skills who has experience leading projects for the IT audit department.
C. An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
An internal auditor is performing an internal control assessment at a manufacturing company. The auditor observed that the accounts payable clerks have the ability to create new vendors without management's review and approval. How should the auditor document this observation?
A. The observation doesn't affect the adequacy of the internal controls because the existing process controls ensure that invoices are promptly and accurately paid.
B. The observation is a sign of adequate internal controls; however, effectiveness testing should be performed to ensure that the controls are operating as designed and intended.
C. The observation is an internal control weakness; therefore, additional testing should be performed to determine whether secondary mitigating controls exist or whether the control should be redesigned.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 3：
Which of the following is an example of criteria in an engagement communication?
A. Annual business conduct training was not performed over the past two years due to inadequate operating budgets.
B. As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.
C. The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
When is it appropriate for the internal auditor to determine the engagement's scope and objectives?
A. During the planning of the engagement
B. During the performance of the engagement
C. In the final engagement report
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
Which of the following would be considered out of scope for a purchasing process audit engagement?
A. Matching goods received to requisitions
B. Authorization of requisitions
C. Control of goods
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
Which of the following would provide the most reliable information on a process under review?
A. Testimonial evidence, such as survey responses, on the process under review
B. Benchmarking information on the process under review compared to similar industries or organizational units
C. Documentation of a walkthrough conducted on the process under review
正解：C
解説: (Topexam メンバーにのみ表示されます)

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IIA Internal Audit Practitioner 認定 IIA-IAP 試験問題:

1. During an accounts payable audit engagement, the internal auditor found that vendor invoices are always paid
30 days after the invoice date, regardless of the vendor's payment terms. The auditor also discovered that accounts payable employees are not comparing vendor invoices received to previous vendor invoices prior to payment. Based on the auditor's observations, what are the potential risks?

A) Poor cash management due to potentially paying the wrong vendors
B) Poor cash management due to potentially lost payment discounts
C) Poor cash management due to potentially paying fraudulent invoices

2. What is the purpose of establishing engagement objectives during the planning phase of an internal audit?

A) To ensure that the work performed by other internal or external assurance providers is considered during audit planning.
B) To ensure that audit procedures are designed to address the risks relevant to the area being audited.
C) To ensure that all auditors have a common understanding of the area being audited.

3. 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 be positioned between the suspect and the door to discourage the suspect from leaving during the interview.
C) The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.

4. Which of the following best ensures that the internal audit activity is free from undue interference from management?

A) An audit charter that defines the chief audit executive's functional reporting relationship with the board.
B) A board audit committee that is composed of competent, independent members.
C) Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.

5. 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 process is simple and does not need a visual depiction
B) The department has comprehensive manuals
C) The audit engagement is not considering efficiency

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： B

質問 # 3
正解： C

質問 # 4
正解： A

質問 # 5
正解： A