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IIA Internal Audit Practitioner Sample Questions (Q56-Q61):

NEW QUESTION # 56
Which of the following interview techniques would be most effective in a fraud investigation?

A. The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.
B. The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.
C. The interviewer should ensure that only the interviewer and the suspect are present for the interview.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Allowing the Suspect to Use Their Own Words: Encouraging the suspect to speak freely provides the investigator with unfiltered insights and may reveal inconsistencies or useful details. This technique also minimizes the risk of appearing coercive or intimidating.

NEW QUESTION # 57
Operational management has asked the internal auditor for recommendations regarding an ineffective process. According to IIA guidance, which of the following would be the auditor's most appropriate response?

A. Explain that only management should recommend and implement the corrective action.
B. Agree to offer recommendations based on observations and conclusions.
C. Refrain from providing recommendations to preserve audit independence.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2410 - Criteria for Communicating: Recommendations should be provided where appropriate to address identified issues and improve processes.
* Standard 1100 - Independence and Objectivity: Providing recommendations does not impair independence as long as the auditor does not implement them.
* Reasoning:
* Option Bis correct because providing recommendations based on objective observations is part of an internal auditor's role in adding value and improving operations.
* Option Aunnecessarily avoids recommendations, misinterpreting independence requirements.
* Option Cincorrectly suggests that the auditor cannot provide input; while management owns the implementation, the auditor's recommendations can guide effective solutions.
* Adding Value Through Recommendations:
* Recommendations are a critical output of the audit process, guiding management to address inefficiencies and improve operations.

NEW QUESTION # 58
Which of the following would an internal auditor most likely use to document a complex process that includes risks and controls, timelines, and ownership of key steps?

A. Detailed flowchart.
B. Process map.
C. Risk and control matrix.

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2330 - Documenting Information: Internal auditors are required to document audit evidence and processes in a way that is clear, complete, and supports audit conclusions.
* Risk and control matricesare effective for documenting risks, controls, and related responsibilities in a structured way.
* Reasoning:
* Option Cis correct because arisk and control matrixclearly documents processes, the associated risks, control activities, and ownership of each step. It is the most suitable tool for understanding risks and controls along with associated timelines and responsibilities.
* Option A(process map) documents the steps in a process but does not directly link risks and controls.
* Option B(detailed flowchart) is used to map the flow of a process but also lacks the structure for detailing risks and control ownership.
* Best Practice for Documentation:
* Arisk and control matrixis the most structured and comprehensive tool for documenting complex processes that involve risks, controls, and ownership.

NEW QUESTION # 59
During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?

A. Integrity and Objectivity.
B. Objectivity and Confidentiality.
C. Integrity and Confidentiality.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Code of Ethics:
* Integrity: Internal auditors must report facts accurately and honestly without bias or personal considerations.
* Objectivity: Internal auditors must remain unbiased and free from conflicts of interest when evaluating findings.
* Reasoning:
* Option Ais correct because adjusting audit findings to accommodate personal circumstances violates the principles of integrity (accurate reporting) and objectivity (unbiased evaluation).
* Option B(Objectivity and Confidentiality) is incorrect because confidentiality is not violated in this scenario.
* Option C(Integrity and Confidentiality) is incorrect as the auditor is not compromising confidentiality.
* Professional Obligation:
* Internal auditors must base their findings solely on evidence, ensuring reports are factual, unbiased, and aligned with ethical standards.

NEW QUESTION # 60
Which of the following would be considered out of scope for a purchasing process audit engagement?

A. Matching goods received to requisitions
B. Authorization of requisitions
C. Control of goods

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Control of Goods: The control of goods is generally considered part of inventory management or logistics, not the purchasing process. The purchasing process typically endswith the receipt of goods or services and ensuring appropriate payments.
* Other Options:
* Authorization of Requisitions: Within scope, as it is directly related to the initiation of the purchasing process.
* Matching Goods Received to Requisitions: Part of the purchasing process audit scope to ensure accurate and legitimate transactions.
Thus, the correct answer isB. Control of Goods.

NEW QUESTION # 61
......

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IAA-IAP Questions Exam, Exam IAA-IAP Lab Questions

Exam IIA IAA-IAP Lab Questions & IAA-IAP Pass Test

IIA Internal Audit Practitioner Sample Questions (Q56-Q61):

IIA IAA-IAP Questions Exam: Internal Audit Practitioner - ExamCost Help you Pass

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