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IIA Internal Audit Practitioner Sample Questions (Q85-Q90):

NEW QUESTION # 85
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 audit activity attain an appropriate organizational status to maintain independence.
B. It assists the CAE with assessing the results of the internal audit team's development efforts.
C. It helps the internal auditors maintain a required level of proficiency.

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1210 - Proficiency: Internal auditors must possess the knowledge, skills, and competencies needed to perform their responsibilities.
* Continuous professional development ensures the internal audit team maintains proficiency.
* Reasoning:
* Option A is correct because training enhances the skills and proficiency of the internal audit team, aligning with the requirement to maintain technical and professional competence.
* Option B (organizational status for independence) relates to governance and reporting relationships, not training.
* Option C (assessing development efforts) is a secondary benefit and not the primary goal of providing training.
* Impact of Training:
* A well-trained audit team improves the quality of engagements, ensures adherence to professional standards, and supports the overall effectiveness of the internal audit activity.

NEW QUESTION # 86
An internal auditor was assigned to a payroll process audit engagement. At which stage of engagement planning would the auditor conduct a risk assessment?

A. After allocating resources.
B. After documenting the process.
C. After determining audit engagement objectives.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Risk Assessment in Planning: Conducting a risk assessment typically follows documentation of the process, as understanding the process provides the necessary context for identifying and evaluating risks.

NEW QUESTION # 87
Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?

A. The address on one of the vendor invoices matches an employee's residential address.
B. The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.
C. The invoices submitted by one of the organization's vendors are more than six months old.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Address Matches an Employee's Residence: This is a strong indicator of fraud, as it suggests the possibility of a fictitious vendor created to divert funds to the employee.

NEW QUESTION # 88
Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

A. Setting the organization's risk appetite.
B. Championing the establishment of organization-wide risk management.
C. Coordinating risk management activities.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1110 - Organizational Independence: Internal audit must be independent of the activities it audits to maintain objectivity.
* Standard 1130 - Impairment to Independence or Objectivity: Internal audit's independence is compromised if auditors take on roles that involve making decisions or implementing controls, as this may bias their findings.
* Reasoning:
* Option B is correct because setting the organization's risk appetite is a management decision and represents a strategic role that compromises the internal audit's independence.
* Option A (championing the establishment of risk management) and Option C (coordinating risk management) do not directly impair independence, though care should be taken to avoid direct involvement in risk management decisions. These activities can be part of advisory services and not necessarily a threat to independence if appropriately managed.
* Maintaining Independence:
* Internal auditors should provide assurance on risk management but not take on roles that involve decision-making or implementing risk management processes.

NEW QUESTION # 89
An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

A. Analytical evidence.
B. Documentary evidence.
C. Testimonial evidence.

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Types of Audit Evidence:
* Testimonial Evidence: Information obtained through interviews, discussions, or statements from individuals.
* Documentary Evidence: Written or recorded materials, such as policies, procedures, or reports.
* Analytical Evidence: Evidence derived from analysis or comparisons of data.
* Reasoning:
* Option A is correct because interviews with employees provide testimonial evidence based on their knowledge, perspectives, or observations.
* Option B refers to tangible documents or records, which are not the direct result of interviews.
* Option C refers to data analysis, which is not applicable in this scenario.
* Role of Testimonial Evidence:
* Testimonial evidence is often used to corroborate documentary evidence or provide insights into processes and controls.

NEW QUESTION # 90
......

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High Pass-Rate - How to Prepare for IIA IIA-IAP Efficiently and Easily

IIA-IAP Real Questions, IIA-IAP Practice Exam, IIA-IAP PDF VCE

IIA Internal Audit Practitioner Sample Questions (Q85-Q90):

2025 Test IIA-IAP Objectives Pdf | Valid 100% Free Exam IIA-IAP Torrent

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