FREE PDF IIA - MARVELOUS IAA-IAP - PRACTICE INTERNAL AUDIT PRACTITIONER ONLINE

Free PDF IIA - Marvelous IAA-IAP - Practice Internal Audit Practitioner Online

Free PDF IIA - Marvelous IAA-IAP - Practice Internal Audit Practitioner Online

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IIA Internal Audit Practitioner Sample Questions (Q71-Q76):

NEW QUESTION # 71
In a standard process mapping document, a diamond shape typically represents which of the following?

  • A. Process or operation.
  • B. Decision.
  • C. Flow line.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Diamond Shape: In process mapping, a diamond typically represents a decision point where a choice must be made based on conditions or criteria (e.g., "Yes" or "No").
* Example: "Is the invoice valid?" If yes, the process continues to payment; if no, it is rejected.


NEW QUESTION # 72
Which of the following internal auditor attributes benefits the most from continuous professional development?

  • A. Competency.
  • B. Integrity.
  • C. Objectivity.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Competency: Continuous professional development ensures auditors maintain and enhance their knowledge, skills, and expertise, directly supporting their ability to perform engagements effectively.


NEW QUESTION # 73
In addition to the internal auditor, which of the following parties need to be present at an exit or closing conference?

  • A. The chief executive officer
  • B. Audit committee members
  • C. Management over areas covered by the engagement

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Management Over Areas Covered by the Engagement: The purpose of an exit meeting is to discuss findings, conclusions, and recommendations with those responsible for the audited area. Management is a key stakeholder, as they will implement corrective actions.


NEW QUESTION # 74
Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?

  • A. Facilitating organizational control self-assessments
  • B. Assisting with the development of policies and procedures
  • C. Advising on control designs

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Facilitating Organizational Control Self-Assessments (CSA): This engagement helps the organization identify, evaluate, and monitor risks and controls. By facilitating CSAs, internal auditors use their expertise to highlight emerging risks and ensure that the organization proactively addresses them.


NEW QUESTION # 75
A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

  • A. The officer never speaks about the operations.
  • B. The officer appears to be living beyond his means.
  • C. The officer has no professional qualifications.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Living Beyond Means: This is a classic red flag for potential fraud. It suggests that the officer may be using unauthorized funds to support an extravagant lifestyle, particularly when they have access to a cash fund with limited oversight.


NEW QUESTION # 76
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