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Guia para IIA Internal Audit Practitioner

Quiz IIA Internal Audit Practitioner

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Questionário

1/10
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?
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1 resposta correta
A.
When allocating resources.
B.
When developing the test approach.
C.
When documenting the work program.

Questionário

2/10
Which of the following is the best audit procedure to determine whether all of a bank's loans are
backed by sufficient collateral, properly aged as to current payments, and properly categorized as
current or noncurrent?
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1 resposta correta
A.
Use generalized audit software to read the total loan file, age the file by last payment due, and
select a statistical sample stratified by the current and aged population. Examine each loan selected
for proper collateralization and aging.
B.
Select a block sample of all loans in excess of a specified dollar limit and determine whether they
are current and properly categorized. For each loan approved, verify aging and categorization.
C.
Select a discovery sample of all loan applications to determine whether each application contains
a statement of collateral.

Questionário

3/10
An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?
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1 resposta correta
A.
Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.
B.
Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
C.
Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.

Questionário

4/10
Which of the following situations is most likely to require a compliance engagement from the internal audit activity?
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1 resposta correta
A.
An organization must restate its financial statements due to an error in fixed asset valuation.
B.
An organization is preparing to launch an enhanced service for its online customer information system.
C.
An organization is subject to newly imposed industry health and safety regulations.

Questionário

5/10
Which of the following statements best describes quality audit workpapers?
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1 resposta correta
A.
They should be relevant and interesting.
B.
They should be electronic and indexed.
C.
They should be understandable and complete.

Questionário

6/10
Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?
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1 resposta correta
A.
Risk capacity.
B.
Risk appetite.
C.
Risk perception.

Questionário

7/10
An internal auditor discovers that a vendor had submitted invoices and was paid for services not
rendered. Which of the following controls is most appropriate to address this type of issue?
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1 resposta correta
A.
The accounts payable clerk should compare the acknowledgment of goods and services to the
invoice.
B.
The supervisor should observe the input of invoices into the payment system.
C.
The supervisor should verify that the amount paid agrees with the contracted amount.

Questionário

8/10
Which of the following describes an internal auditor's use of external benchmarking?
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1 resposta correta
A.
The auditor calculates the net profit margin for a business segment to analyze the profitability.
B.
The auditor compares return on equity for a beverage company against its competitor to analyze
profitability.
C.
The auditor evaluates operating income margin between geographical areas within an
organization to analyze its profitability.

Questionário

9/10
Which of the following best ensures that the internal audit activity is free from undue interference
from management?
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1 resposta correta
A.
Audit policies and procedures that are comprehensive and well-documented, in accordance with
the Standards.
B.
A board audit committee that is composed of competent, independent members.
C.
An audit charter that defines the chief audit executive's functional reporting relationship with the
board.

Questionário

10/10
Which of the following describes how the internal audit activity can add the greatest value by
assisting management with internal controls?
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1 resposta correta
A.
Internal auditors should assist in designing strong controls.
B.
Internal auditors should monitor how internal controls are functioning.
C.
Internal auditors should evaluate the effectiveness and efficiency of internal controls.
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Informações sobre o quiz:

  • Nome do teste:IIA Internal Audit Practitioner
  • Número total de perguntas:100
  • Número de perguntas para o teste:50
  • Passagem de passagem:80%

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