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최신업데이트버전IAA-IAP시험패스공부문제

ExamPassdump의IIA IAA-IAP인증시험의 자료 메뉴에는IIA IAA-IAP인증시험실기와IIA IAA-IAP인증시험 문제집으로 나누어져 있습니다.우리 사이트에서 관련된 학습가이드를 만나보실 수 있습니다. 우리 ExamPassdump의IIA IAA-IAP인증시험자료를 자세히 보시면 제일 알맞고 보장도가 높으며 또한 제일 전면적인 것을 느끼게 될 것입니다.

성공을 위해 길을 찾고 실패를 위해 구실을 찾지 않는다는 말이 있습니다. IIA인증 IAA-IAP시험이 영어로 출제되어 시험패스가 너무 어렵다 혹은 회사다니느라 공부할 시간이 없다는 등등은 모두 공부하기싫은 구실에 불과합니다. ExamPassdump의 IIA인증 IAA-IAP덤프만 마련하면 실패를 성공으로 바꿀수 있는 기적을 체험할수 있습니다.

>> IAA-IAP시험패스 <<

최신 IAA-IAP시험패스 시험덤프공부

ExamPassdump는IIA IAA-IAP시험을 패스할 수 있는 아주 좋은 사이트입니다. ExamPassdump은 아주 알맞게 최고의IIA IAA-IAP시험문제와 답 내용을 만들어 냅니다. 덤프는 기존의 시험문제와 답과 시험문제분석 등입니다. ExamPassdump에서 제공하는IIA IAA-IAP시험자료의 문제와 답은 실제시험의 문제와 답과 아주 비슷합니다.

최신 IIA Certification IAA-IAP 무료샘플문제 (Q21-Q26):

질문 # 21
During a procurement process consulting engagement, the internal auditors reviewed contracts for the hospital's supply of medicine. Which of the following would the internal auditors most likely recommend to improve the effectiveness of the procurement process?

A. The procurement process must be comprehensively documented.
B. Only qualified procurement professionals should manage the procurement process.
C. The procurement process should begin with clearly specified needs.

정답：C

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Best Practices in Procurement:
* Clearly specifying needs at the outset ensures that procurement decisions align with organizational objectives and operational requirements.
* Reasoning:
* Option Ais correct because specifying needs at the beginning helps avoid over-purchasing, under- purchasing, or acquiring unsuitable items, thus improving the overall effectiveness of the procurement process.
* Option B(comprehensive documentation) is important for transparency and compliance but does not directly improve the effectiveness of procurement outcomes.
* Option C(qualified professionals) ensures competence but is secondary to having clear, specified needs driving the process.
* Impact of Clear Needs Specification:
* It ensures the procurement process delivers value, meets quality requirements, and aligns with operational demands.

질문 # 22
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 accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.
C. The address on one of the vendor invoices matches an employee's residential address.

정답：C

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 # 23
An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A. Difficulty obtaining access privileges to relevant and reliable data.
B. A lack of specialist IT skills needed to use the tools.
C. Difficulty getting the requisite IT personnel to conduct the tests.

정답：A

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Challenges with Computer-Assisted Audit Tools (CAATs):
* One of the most common issues auditors face is obtaining access to the data needed for analysis, especially when data is stored in secure or restricted systems.
* Access issues may arise due to technical restrictions, security policies, or inadequate documentation of data sources.
* Reasoning:
* Option Ais correct because gaining access to relevant, complete, and reliable data is a frequent challenge when using computerized audit tools.
* Option Bis less common, as CAATs are often designed for use by auditors without requiring advanced IT skills.
* Option Crefers to reliance on IT personnel, which is less relevant for independent auditors using their own tools.
* Mitigating Access Challenges:
* Establishing clear communication with IT and obtaining necessary approvals in advance can help overcome data access issues.

질문 # 24
Which of the following conditions would threaten an internal auditor's objectivity?

A. Providing consulting services over the activity where the internal auditor was employed two years prior.
B. Providing assurance services over the activity where the internal auditor was employed 10 months prior.
C. Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.

정답：B

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1120 - Individual Objectivity: Internal auditors should avoid situations that impair their ability to provide unbiased assurance.
* Practice Advisory 1130.A1-1: Objectivity is impaired if auditors audit activities they previously managed within the last 12 months.
* Reasoning:
* Option Ais correct because the auditor's recent role in the audited area creates a conflict of interest and threatens objectivity.
* Option Bdoes not impair objectivity; leveraging prior knowledge is permissible if applied objectively.
* Option C(consulting services two years prior) does not impair objectivity due to theelapsed time.
* Mitigating Actions:
* Auditors with recent involvement in an audited area should disclose the conflict and be reassigned to preserve objectivity.

질문 # 25
Which of the following best describes the purpose of a detailed engagement risk assessment?

A. To prioritize risks to the activity's objectives, according to the likelihood of occurrence.
B. To ensure that all risks identified during the engagement planning process are addressed during the audit.
C. To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.

정답：C

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Engagement Risk Assessment:
* Definition: Engagement risk assessment evaluates specific risks relevant to the engagement and identifies controls or mitigations.
* Standard 2210.A1: Internal auditors must consider significant risks to objectives, focusing on their likelihood and impact.
* Reasoning:
* Option Cis correct because it aligns with assessing significant risks and ensuring they are mitigated to acceptable levels.
* Option A(ensuring all risks are addressed) is impractical since auditors prioritize significant risks within resource constraints.
* Option Bfocuses on prioritizing risks but does not encompass the broader purpose of addressing their impact or mitigation.
* Importance of Risk Assessment:
* It ensures that the audit focuses on high-impact risks, aligning resources with the organization's risk management framework.

질문 # 26
......

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IAA-IAP 100％시험패스 덤프: https://www.exampassdump.com/IAA-IAP_valid-braindumps.html

그 방법은 바로ExamPassdump의IIA인증IAA-IAP시험준비덤프자료를 구매하여 공부하는 것입니다, ExamPassdump 에서IIA IAA-IAP 덤프를 구매하시면 일년무료 업데이트서비스를 받을수 있습니다.일년무료 업데이트서비스란 구매일로부터 1년동안 구매한 덤프가 업데이트될때마다 구매시 사용한 메일주소로 가장 최신버전을 보내드리는것을 의미합니다, 요즘같이 시간인즉 금이라는 시대에 시간도 절약하고 빠른 시일 내에 학습할 수 있는 ExamPassdump IAA-IAP 100％시험패스 덤프의 덤프를 추천합니다, IIA IAA-IAP시험패스 Pass4Tes시험문제와 답이야 말로 퍼펙트한 자료이죠.

나 때문에 그러는 건가, 혈강시는 제 몸이 완전히 갈라지기 직전까지도 명택을 향한 공격을 멈추지 않았기에, 결국 그의 머리통은 완전히 사라지고 상반신에 붙은 팔은 인형처럼 힘없이 좌우로 덜렁였다, 그 방법은 바로ExamPassdump의IIA인증IAA-IAP시험준비덤프자료를 구매하여 공부하는 것입니다.

시험대비 IAA-IAP시험패스 덤프공부문제

ExamPassdump 에서IIA IAA-IAP 덤프를 구매하시면 일년무료 업데이트서비스를 받을수 있습니다.일년무료 업데이트서비스란 구매일로부터 1년동안 구매한 덤프가 업데이트될때마다 구매시 사용한 메일주소로 가장 최신버전을 보내드리는것을 의미합니다.

요즘같이 시간인즉 금이라는 시대에 시간도 절약하고 빠른 시일IAA-IAP내에 학습할 수 있는 ExamPassdump의 덤프를 추천합니다, Pass4Tes시험문제와 답이야 말로 퍼펙트한 자료이죠, IIA인증 IAA-IAP시험을 패스하는 길에는ExamPassdump의IIA인증 IAA-IAP덤프를 공부하는 것이 가장 좋은 방법이라는것을 굳게 약속드립니다.

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