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IIA Internal Audit Practitioner Sample Questions (Q66-Q71):

NEW QUESTION # 66
A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. Which of the following would most likely be impacted by her participation in the audit?

A. Objectivity
B. Competency
C. Integrity

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1120 - Individual Objectivity: Internal auditors must perform engagements with honesty and without any bias.
* Serving in an operational or management role in the area being audited within the past year can impair objectivity, as the auditor may unconsciously favor or critique processes they were involved in developing or managing.
* Reasoning:
* Option B is correct because recent involvement in the audited area could compromise objectivity, leading to potential conflicts of interest or biased assessments.
* Option A (integrity) is less likely impacted, as integrity relates to adherence to ethical principles and honesty.
* Option C (competency) is not affected, as the individual's skills and knowledge remain intact regardless of the recency of their involvement.
* Mitigating Actions:
* The chief audit executive (CAE) should evaluate and address potential impairments to objectivity, possibly assigning the auditor to a different engagement.

NEW QUESTION # 67
Which of the following is a purpose of an embedded audit module?

A. It verifies the correctness of account balances on a master file.
B. It enables continuous monitoring of transaction processing.
C. It identifies program code that may have been inserted for unauthorized purposes.

Answer: B

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 # 68
Which of the following statements best describes quality audit workpapers?

A. They should be electronic and indexed.
B. They should be understandable and complete.
C. They should be relevant and interesting.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2330 - Documenting Information: Workpapers must be sufficient, reliable, relevant, and useful to support audit findings and conclusions.
* Practice Advisory: Clear and complete documentation enhances understanding and ensures consistency in audit conclusions.
* Characteristics of Quality Workpapers:
* They should clearly articulate audit procedures, results, and conclusions in a way that another auditor or stakeholder can understand and rely on them.
* While electronic and indexed workpapers (Option B) are desirable for organization, they are not defining characteristics of quality.

NEW QUESTION # 69
Which of the following best describes a compliance audit engagement?

A. The auditor reviews controls of the oil shale mining process to assess adherence to safety regulations established by local authorities.
B. The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
C. The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Compliance Auditing:
* Definition: Compliance audits assess adherence to external laws, regulations, or internal policies and procedures.
* Standard 2130 - Control: Internal audit must evaluate the adequacy and effectiveness of controls to ensure compliance with applicable laws and regulations.
* Reasoning:
* Option A is correct because assessing adherence to safety regulations is a compliance activity focused on legal and regulatory conformity.
* Option B (analyzing economic activity) relates more to financial auditing or accounting standards compliance, not regulatory compliance.
* Option C (reviewing an external service provider's risk management process) aligns with a risk or assurance engagement, not compliance.
* Impact of Compliance Audits:
* Ensuring adherence to legal requirements protects the organization from regulatory penalties and enhances operational integrity.

NEW QUESTION # 70
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.

Answer: C

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 # 71
......

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IIA-IAP Training Tools & Dumps IIA-IAP Torrent

100% Pass Quiz Fantastic IIA - IIA-IAP - Internal Audit Practitioner Training Tools

IIA Internal Audit Practitioner Sample Questions (Q66-Q71):

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