Itcertkr 의 IT전문가들이 자신만의 경험과 끊임없는 노력으로 최고의 IIA IIA-IAP학습자료를 작성해 여러분들이IIA IIA-IAP시험에서 패스하도록 최선을 다하고 있습니다. 덤프는 최신 시험문제를 커버하고 있어 시험패스율이 높습니다. IIA IIA-IAP시험을 보기로 결심한 분은 가장 안전하고 가장 최신인 적중율 100%에 달하는IIA IIA-IAP시험대비덤프를 Itcertkr에서 받을 수 있습니다.
IIA-IAP 인증 프로그램은 내부 감사 전문 분야에서 두 년 미만의 경험이 있는 개인들을 대상으로 합니다. 인증 시험은 100개의 다지선다 문제로 이루어져 있으며, 시험을 완료하는 데 두 시간이 주어집니다. 이 시험은 내부 감사 기초, 리스크 매니지먼트, 거버넌스 및 내부 통제 등의 주제를 다룹니다.
많은 시간과 돈이 필요 없습니다. 30분이란 특별학습가이드로 여러분은IIA IIA-IAP인증시험을 한번에 통과할 수 있습니다, Itcertkr에서IIA IIA-IAP시험자료의 문제와 답이 실제시험의 문제와 답과 아주 비슷한 덤프만 제공합니다.
IIA-IAP 인증 시험은 전 세계 Pearson Vue 테스트 센터에서 관리되는 컴퓨터 기반 시험입니다. 응시자는 IIA 웹 사이트를 통해 시험에 등록하고 시험 비용을 지불해야합니다. 시험은 영어, 스페인어 및 중국어를 포함한 여러 언어로 제공됩니다.
질문 # 50
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?
정답：C
설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Code of Ethics:
* Integrity: Internal auditors must report facts accurately and honestly without bias or personal considerations.
* Objectivity: Internal auditors must remain unbiased and free from conflicts of interest when evaluating findings.
* Reasoning:
* Option A is correct because adjusting audit findings to accommodate personal circumstances violates the principles of integrity (accurate reporting) and objectivity (unbiased evaluation).
* Option B (Objectivity and Confidentiality) is incorrect because confidentiality is not violated in this scenario.
* Option C (Integrity and Confidentiality) is incorrect as the auditor is not compromising confidentiality.
* Professional Obligation:
* Internal auditors must base their findings solely on evidence, ensuring reports are factual, unbiased, and aligned with ethical standards.
질문 # 51
Which of the following statements is true with regard to the adequacy of a control design?
정답：C
설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2130 - Control: Internal auditors must assess both the adequacy of control design and the effectiveness of control operation.
* Reasoning:
* Option B is correct because a poorly designed control, even if operating effectively, cannot achieve its objective due to inherent flaws in its structure or implementation.
* Option A incorrectly suggests that operational testing overrides design inadequacies. Evaluating control design is essential before assessing operational effectiveness.
* Option C is incorrect because reliance on secondary controls to mitigate risk does not compensate for an inadequate primary control design.
* Control Design Importance:
* Adequate design ensures that controls are appropriately structured to address specific risks, providing a strong foundation for effective operation.
질문 # 52
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?
정답：A
설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Audit Report Elements:
* Criteria: The benchmark or standard used for comparison during the audit (e.g., policies, regulations, contracts).
* Condition: The factual observation or evidence identified during the audit.
* Effect: The impact or consequence of the condition on the organization.
* Reasoning:
* Option C is correct because the procurement policy specifies authorized limits, serving as the standard (criteria) against which compliance is assessed.
* Option B (condition) refers to the actual state of observed controls, processes, or compliance, not the benchmark.
* Option A (effect) describes the potential or realized impact of non-compliance but not the standard itself.
* Importance of Criteria:
* Criteria provide a clear benchmark, ensuring that findings are communicated with context and actionable insights.
질문 # 53
According to IIA guidance, which of the following are commonly standardized workpaper elements?
정답：A
설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Uniform Cross-Referencing System: A standardized cross-referencing system ensures consistency, facilitates review, and allows quick retrieval of supporting documents. This is a best practice widely recommended by the IIA in workpaper documentation.
질문 # 54
Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?
정답：B
설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2120 - Risk Management: Internal audit should evaluate the organization's risk appetite and alignment with decision-making processes.
* Definitions:
* Risk Appetite (Option B): The level of risk an organization is willing to accept in pursuit of its objectives, making it the most direct determinant of acceptable risk levels.
* Risk Capacity (Option A): The organization's ability to absorb risk, which is more strategic and long-term.
* Risk Perception (Option C): Subjective views of risk, which can influence decisions but do not directly determine acceptable risk.
질문 # 55
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IIA-IAP인증덤프공부: https://www.itcertkr.com/IIA-IAP_exam.html