VCE IAA-IAP DUMPS | LATEST IAA-IAP BRAINDUMPS PDF

VCE IAA-IAP Dumps | Latest IAA-IAP Braindumps Pdf

VCE IAA-IAP Dumps | Latest IAA-IAP Braindumps Pdf

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Tags: VCE IAA-IAP Dumps, Latest IAA-IAP Braindumps Pdf, Valid IAA-IAP Exam Tutorial, New IAA-IAP Exam Dumps, IAA-IAP Reliable Practice Questions

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IIA Internal Audit Practitioner Sample Questions (Q84-Q89):

NEW QUESTION # 84
Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

  • A. Judgmental sampling.
  • B. Attribute sampling.
  • C. Haphazard sampling.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Definition of Sampling Techniques:
* Judgmental Sampling: A nonrandom method where the auditor uses their professional judgment to select items expected to be representative of the population.
* Haphazard Sampling: A nonrandom approach without systematic methodology, relying on arbitrary selection.
* Attribute Sampling: A statistical sampling method used to test for specific attributes or characteristics in a population.
* Reasoning:
* Option Ais correct because judgmental sampling intentionally selects items based on the auditor' s knowledge and expectations, aiming for representation.
* Option B(haphazard sampling) lacks intentionality and may not reliably represent the population.
* Option C(attribute sampling) involves random, statistical selection rather than a nonrandom process.
* When to Use Judgmental Sampling:
* It is appropriate when the auditor has sufficient expertise to select representative items and when statistical sampling is not feasible.


NEW QUESTION # 85
Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

  • A. Obtain approval of the internal audit activity's purpose, authority, and responsibility
  • B. Provide training and mentoring opportunities
  • C. Develop a risk-based internal audit plan

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Training and Mentoring: Offering continuous training and mentoring ensures auditors enhance their skills and maintain proficiency, aligning with IIA Standard 1230: Continuing Professional Development.


NEW QUESTION # 86
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 has no professional qualifications.
  • C. The officer appears to be living beyond his means.

Answer: C

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 # 87
During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?

  • A. When allocating resources.
  • B. When developing the test approach.
  • C. When documenting the work program.

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
The engagement supervisor identifies tasks that are completed and remaining tasks during the process of documenting the work program.
* Reference to IIA Standards:
* According to theIIA's Performance Standards 2200 - Engagement Planning, an internal audit work program should detail the procedures necessary to achieve the engagement's objectives.
* Standard2240 - Engagement Work Programexplicitly states that internal auditors must develop and document work programs that achieve the objectives of the engagement.
* Key Responsibilities:
* Documenting the work program involves listing tasks already performed to avoid redundancy and tasks remaining to ensure coverage of all planned activities.
* Supervisors are responsible for overseeing this process and ensuring the work aligns with the overall engagement plan.
* Relevance to Audit Practice:
* The work program serves as a roadmap for auditors, detailing specific steps to be taken.
* Identifying completed and pending tasks ensures proper time management and resource allocation during the engagement.


NEW QUESTION # 88
A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?

  • A. Current governance laws and regulations in the countries in which the organization operates
  • B. A list of all items acquired through the organization's global purchasing department in the past year
  • C. Location of all global operations that acquire goods through the organization's global purchasing department

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Compliance Audit Criteria: The objective of a compliance audit is to assess adherence to applicable laws, regulations, and internal policies. Considering current governance laws and regulations ensures the audit is aligned with mandatory requirements.


NEW QUESTION # 89
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