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IAA-IAP인기자격증, IAA-IAP시험문제집

다른 방식으로 같은 목적을 이룰 수 있다는 점 아세요? 여러분께서는 어떤 방식, 어느 길을 선택하시겠습니까? 많은 분들은IIA인증IAA-IAP시험패스로 자기 일에서 생활에서 한층 업그레이드 되기를 바랍니다. 하지만 모두 다 알고계시는그대로IIA인증IAA-IAP시험은 간단하게 패스할 수 있는 시험이 아닙니다. 많은 분들이IIA인증IAA-IAP시험을 위하여 많은 시간과 정신력을 투자하고 있습니다. 하지만 성공하는 분들은 적습니다.

IIA IAA-IAP덤프를 구매하시기전에 사이트에서 해당 덤프의 무료샘플을 다운받아 덤프품질을 체크해보실수 있습니다. IAA-IAP덤프를 구매하시면 구매일로부터 1년내에 덤프가 업데이트될때마다 업데이트된 버전을 무료로 제공해드립니다.IIA IAA-IAP덤프 업데이트 서비스는 덤프비용을 환불받을시 자동으로 종료됩니다.

>> IAA-IAP인기자격증 <<

시험패스에 유효한 IAA-IAP인기자격증 최신버전 덤프데모 문제 다운

IT업계에 종사하고 계시나요? 최근 유행하는IIA인증 IAA-IAP IT인증시험에 도전해볼 생각은 없으신지요? IT 인증자격증 취득 의향이 있으시면 저희. PassTIP의 IIA인증 IAA-IAP덤프로 시험을 준비하시면 100%시험통과 가능합니다. PassTIP의 IIA인증 IAA-IAP덤프는 착한 가격에 고품질을 지닌 최고,최신의 버전입니다. PassTIP덤프로 가볼가요?

최신 IIA Certification IAA-IAP 무료샘플문제 (Q51-Q56):

질문 # 51
When is it appropriate for the internal auditor to determine the engagement's scope and objectives?

A. During the performance of the engagement
B. During the planning of the engagement
C. In the final engagement report

정답：B

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Planning Phase: According to the International Standards for the Professional Practice of Internal Auditing (ISPPIA),Standard 2200(Engagement Planning), the internal auditor must establish the engagement's objectives, scope, and criteria during the planning phase. This ensures that the audit is focused and aligned with organizational objectives and stakeholder expectations.
* Performance Phase: During this phase, auditors execute the planned activities, but the scope and objectives are typically fixed unless there are significant changes in circumstances.
* Final Engagement Report: The final report documents the outcomes of the audit, not the scope or objectives, which are pre-determined.
References:
* IIA Standard 2200: Engagement Planning.
* IIA Standard 2210: Engagement Objectives.
* IIA Implementation Guides on Engagement Planning emphasize determining the scope and objectives early to provide direction and clarity.
Thus, the correct answer isA. During the planning of the engagement.

질문 # 52
What is the primary objective for testing controls?

A. To determine whether controls are operating effectively.
B. To identify major patterns of errors or irregularities that might exist in final account balances.
C. To understand whether a control is in place.

정답：A

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2130 - Control: Internal auditors must assess whether internal controls are designed and operating effectively to mitigate identified risks.
* Standard 2200 - Engagement Planning: The objective of testing controls is to evaluate their effectiveness in achieving the desired outcomes.
* Reasoning:
* Option Ais correct because the main goal of testing controls is to determine whether they are functioning effectively to manage the identified risks and achieve control objectives.
* Option B(understanding whether a control is in place) focuses on control design but not its operational effectiveness.
* Option C(identifying patterns of errors) is related to detecting irregularities, not directly testing the control's effectiveness.
* Effectiveness of Controls:
* Internal audit testing focuses on evaluating the effectiveness and operational efficiency of controls to ensure they reduce risks to an acceptable level.

질문 # 53
Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?

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

정답：B

설명：
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.

질문 # 54
Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?

A. Risk appetite.
B. Risk perception.
C. Risk capacity.

정답：A

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2120 - Risk Management: Internal audit should evaluate the organization's risk appetite and alignment with decision-making processes.
* Definitions:
* Risk Appetite(Option B): The level of risk an organization is willing to accept in pursuit of its objectives, making it the most direct determinant of acceptable risk levels.
* Risk Capacity(Option A): The organization's ability to absorb risk, which is more strategic and long-term.
* Risk Perception(Option C): Subjective views of risk, which can influence decisions but do not directly determine acceptable risk.

질문 # 55
An internal auditor is performing an internal control assessment at a manufacturing company. The auditor observed that the accounts payable clerks have the ability to create new vendors without management's review and approval. How should the auditor document this observation?

A. The observation is an internal control weakness; therefore, additional testing should be performed to determine whether secondary mitigating controls exist or whether the control should be redesigned.
B. The observation doesn't affect the adequacy of the internal controls because the existing process controls ensure that invoices are promptly and accurately paid.
C. The observation is a sign of adequate internal controls; however, effectiveness testing should be performed to ensure that the controls are operating as designed and intended.

정답：A

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Internal Control Assessment:
* Standard 2130 - Control: Internal auditors must evaluate the adequacy and effectiveness of controls in mitigating risks.
* COSO Framework: Proper segregation of duties is essential for preventing unauthorized transactions and fraud.
* Reasoning:
* Option Bis correct because the lack of management review and approval for creating vendors indicates a control weakness, as it creates opportunities for unauthorized vendors or fraud. The auditor should investigate whether mitigating controls exist (e.g., periodic review of vendor lists) or recommend redesigning the process to include managerial oversight.
* Option Adismisses the observation without considering its impact on control adequacy. Prompt payment alone does not address risks related to unauthorized vendors.
* Option Cincorrectly assumes the observation reflects adequate controls, which is not the case given the lack of management approval.
* Actionable Next Steps:
* Document the observation as a control deficiency.
* Perform additional testing to identify whether compensating controls mitigate the risk or recommend enhancements to strengthen controls.

질문 # 56
......

PassTIP는 다른 회사들이 이루지 못한 PassTIP만의 매우 특별한 이점을 가지고 있습니다.PassTIP의IIA IAA-IAP덤프는 전문적인 엔지니어들의IIA IAA-IAP시험을 분석이후에 선택이 된 문제들이고 적지만 매우 가치 있는 질문과 답변들로 되어있는 학습가이드입니다.고객들은 단지 PassTIP에서 제공해드리는IIA IAA-IAP덤프의 질문과 답변들을 이해하고 마스터하면 첫 시험에서 고득점으로 합격을 할 것입니다.

IAA-IAP시험문제집: https://www.passtip.net/IAA-IAP-pass-exam.html

우리PassTIP 에서 여러분은 아주 간단히IIA IAA-IAP시험을 패스할 수 있습니다, IIA IAA-IAP인기자격증 고객님께서 원하시는 버전을 선택하여 구매하시면 됩니다, 구매후 IAA-IAP덤프를 바로 다운:결제하시면 시스템 자동으로 구매한 제품을 고객님 메일주소에 발송해드립니다.(만약 12시간이내에 덤프를 받지 못하셨다면 연락주세요.주의사항:스펨메일함도 꼭 확인해보세요.) 최근들어 IIA IAA-IAP시험이 큰 인기몰이를 하고 있는 가장 핫한 IT인증시험입니다, 엘리트한 전문가들로 구성된 제작팀의 끊임없는 연구와 자신만의 노하우로 만들어 낸 IAA-IAP 인증덤프는 여러분의 IAA-IAP시험패스의 꿈을 이루어드립니다.

끝까지, 최선을 다해 살아남아 홍비가 될게요, 아까 비서실장이 가져다준 자료 브리핑, 우리PassTIP 에서 여러분은 아주 간단히IIA IAA-IAP시험을 패스할 수 있습니다, 고객님께서 원하시는 버전을 선택하여 구매하시면 됩니다.

IAA-IAP인기자격증 완벽한 시험 기출문제

구매후 IAA-IAP덤프를 바로 다운:결제하시면 시스템 자동으로 구매한 제품을 고객님 메일주소에 발송해드립니다.(만약 12시간이내에 덤프를 받지 못하셨다면 연락주세요.주의사항:스펨메일함도 꼭 확인해보세요.) 최근들어 IIA IAA-IAP시험이 큰 인기몰이를 하고 있는 가장 핫한 IT인증시험입니다.

엘리트한 전문가들로 구성된 제작팀의 끊임없는 연구와 자신만의 노하우로 만들어 낸 IAA-IAP 인증덤프는 여러분의 IAA-IAP시험패스의 꿈을 이루어드립니다, 여러분께서는 아주 순조로이 시험을 패스하실 수 있을 것입니다.

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