[Full-Version] 2025 New Dumpleader IIA-IAP PDF Recently Updated Questions [Q30-Q46]

新问题 30
Which of the following would have the most direct impact on management’s decision regarding the amount of risk that is considered acceptable?

Risk capacity.

Risk appetite.

Risk perception.

新问题 31
According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?

The number of hours approved by the board for that engagement.

The proficiency of the internal auditors and the complexity of the engagement.

Whether the engagement involves possible violations of laws and governmental regulations.

新问题 32
Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?

Internal auditors should assist in designing strong controls.

Internal auditors should monitor how internal controls are functioning.

Internal auditors should evaluate the effectiveness and efficiency of internal controls.

新问题 33
Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?

Preventive

Directive

Detective

新问题 34
During an accounts payable audit engagement, the internal auditor found that vendor invoices are always paid
30 days after the invoice date, regardless of the vendor’s payment terms. The auditor also discovered that accounts payable employees are not comparing vendor invoices received to previous vendor invoices prior to payment. Based on the auditor’s observations, what are the potential risks?

Poor cash management due to potentially lost payment discounts

Poor cash management due to potentially paying fraudulent invoices

Poor cash management due to potentially paying the wrong vendors

新问题 35
Which of the following interview techniques would be most effective in a fraud investigation?

The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.

The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.

The interviewer should ensure that only the interviewer and the suspect are present for the interview.

新问题 36
Which of the following best ensures that the internal audit activity is free from undue interference from management?

Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.

A board audit committee that is composed of competent, independent members.

An audit charter that defines the chief audit executive’s functional reporting relationship with the board.

新问题 37
Which of the following is an important consideration when providing quality audit communications?

Include as much detail as possible.

Provide a fair and balanced assessment.

Demonstrate knowledge by using technical language.

新问题 38
Which of the following describes an internal auditor’s use of external benchmarking?

The auditor calculates the net profit margin for a business segment to analyze the profitability.

The auditor compares return on equity for a beverage company against its competitor to analyze profitability.

The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.

新问题 39
Which of the following is an element of a well-formed audit recommendation?

Factual evidence identified during the engagement.

Measures to prevent recurrence of the condition.

Factors that allowed the condition to exist.

新问题 40
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 list of all items acquired through the organization’s global purchasing department in the past year

Current governance laws and regulations in the countries in which the organization operates

Location of all global operations that acquire goods through the organization’s global purchasing department

新问题 41
According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

Hire the required number of internal auditors to accomplish the audit plan

Recruit candidates to fulfill the skills requirement of the internal audit activity

Assess each candidate’s competency for an upcoming audit

新问题 42
If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?

Attribute sampling

Difference estimation sampling

Probability-proportional-to-size sampling

新问题 43
According to the IIA’s Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

The auditor continually improves her proficiency and the effectiveness and quality of her services

The auditor is prudent in the use and protection of information acquired in the course of her work

The auditor does not accept anything that may impair or be presumed to impair her professional judgment

新问题 44
Based on the three elements of the Fraud Triangle, which of the following might be considered a fraud indicator related to the opportunity element?

Reserves were established based on conservative assumptions to maximize the amounts set aside for when operating results may not meet investors’ expectations

Executive management establishes financial performance objectives for business unit managers. The objectives include significant increases in annual sales and market penetration

Poor segregation of duties allows for an executive assistant to authorize payments to one-time vendors without supervisory approvals

新问题 45
According to IIA guidance, which of the following are commonly standardized workpaper elements?

Workpapers should include a uniform cross-referencing system

Workpapers should be completed in an electronic format only

Workpapers should be supported by inclusion of original documentation

新问题 46
When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?

Determine the sufficiency of internal audit staff

Identify required technology and audit tools

Determine travel and related costs for the engagement