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IIA-IAP基礎問題集 & IIA-IAP試験資料

これは、今後のIIA-IAPテストのために有効な試験準備資料を購入する良い方法です。適切な選択により、半分の労力で2倍の結果が得られます。適切な試験準備により、明確な方向性が示され、効率的な準備ができます。 IIA-IAP試験の準備は正しい方向を示すだけでなく、実際の試験問題のほとんどをカバーできるため、試験の内容を事前に知ることができます。 IIA IIA-IAP試験準備の質問と回答をマスターし、試験気分を積極的に調整することもできます。

今あなたが無料でCertShikenが提供したIIAのIIA-IAP認定試験の学習ガイドをダウンロードできます。それは受験者にとって重要な情報です。

>> IIA-IAP基礎問題集 <<

IIA-IAP基礎問題集｜高いパスレート - CertShiken

私たちのIIA-IAP試験参考書の品質は一番良いと言えます。そして、IIA-IAP試験参考書はすごく人気があります。まず、IIA-IAP試験参考書は専門家が作られました。また、専門家はIIA-IAP試験参考書の更新に対して、定期的に検査を行います。だから、あなたはIIA-IAP試験参考書の更新版を定期的に入手できます。

IIA Internal Audit Practitioner 認定 IIA-IAP 試験問題 (Q92-Q97):

質問 # 92
Which of the following best describes the difference between inherent risk and residual risk?

A. Inherent risk is the level of risk in the absence of any targeted actions or controls to alter its severity, residual risk is the risk remaining after implementing corrective actions.
B. Inherent risk is the level of risk before the risk assessment process, residual risk is the level of risk remaining after completing the risk assessment process.
C. Inherent risk is the level of risk the organization is willing to accept, residual risk is the level of risk deemed unacceptable by the organization.

正解：A

解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Definitions from Risk Management Frameworks (e.g., COSO ERM):
* Inherent Risk: The raw or natural level of risk before any controls or mitigating actions are applied.
* Residual Risk: The remaining level of risk after implementing controls or risk responses.
* Reasoning:
* Option C is correct because it captures the essence of inherent risk as the baseline risk level and residual risk as the mitigated level after control actions.
* Option A inaccurately states that residual risk is tied to the completion of a risk assessment process instead of mitigation actions.
* Option B confuses inherent risk with risk appetite, which reflects the organization's tolerance for risk.
* Significance of Differentiation:
* Understanding both risk levels helps prioritize resources for managing critical risks and improving controls.

質問 # 93
The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A. The results of the discussion form part of the internal auditor's performance review
B. The Standards require that the internal auditor document exit meetings
C. The information may be needed if a disagreement about the content arises

正解：C

解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Exit Meetings: The purpose of an exit meeting is to ensure that management understands and agrees (or documents any disagreements) with the audit findings, conclusions, and recommendations. Proper documentation ensures that there is a record of the discussion, which can be referred to later if disputes arise about the content.

質問 # 94
An internal auditor was gathering information regarding the receiving process and decided that a narrative memorandum was the best way to document the process. Which of the following explanations best supports the auditor's decision?

A. The department has comprehensive manuals
B. The audit engagement is not considering efficiency
C. The process is simple and does not need a visual depiction

正解：C

解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Narrative Memorandum: A narrative is most suitable for documenting simple processes that do not require detailed visuals or flowcharts for clarity. If the process can be effectively described in writing, a narrative is appropriate.

質問 # 95
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 doesn't affect the adequacy of the internal controls because the existing process controls ensure that invoices are promptly and accurately paid.
B. 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.
C. 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.

正解：C

解説：
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 B is 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 A dismisses the observation without considering its impact on control adequacy. Prompt payment alone does not address risks related to unauthorized vendors.
* Option C incorrectly 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.

質問 # 96
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?

A. When allocating resources.
B. When documenting the work program.
C. When developing the test approach.

正解：B

解説：
Comprehensive and Detailed Step-by-Step Explanation:
The engagement supervisor identifies tasks that are completed and remaining tasks during the process of documenting the work program.
* Reference to IIA Standards:
* According to the IIA's Performance Standards 2200 - Engagement Planning, an internal audit work program should detail the procedures necessary to achieve the engagement's objectives.
* Standard 2240 - Engagement Work Program explicitly states that internal auditors must develop and document work programs that achieve the objectives of the engagement.
* Key Responsibilities:
* Documenting the work program involves listing tasks already performed to avoid redundancy and tasks remaining to ensure coverage of all planned activities.
* Supervisors are responsible for overseeing this process and ensuring the work aligns with the overall engagement plan.
* Relevance to Audit Practice:
* The work program serves as a roadmap for auditors, detailing specific steps to be taken.
* Identifying completed and pending tasks ensures proper time management and resource allocation during the engagement.

質問 # 97
......

21世紀には、{Examcode}認定は受験者の特定の能力を表すため、社会でますます認知されるようになりました。ただし、{Examcode}認定を取得するには、IIA-IAP試験の準備に多くの時間を費やす必要があります。IIA-IAP模擬試験を購入すると、当社のウェブサイトはプロの技術を使用してすべてのユーザーのプライバシーを暗号化し、ハッカーの盗用を防ぎます。私たちは、ビジネスがお客様のために十分に考慮された場合にのみ継続できると考えているため、当社の評判を損なうような行為は一切行いません。 IIA-IAP試験問題に完全な信頼を寄せていただければ幸いです。失望することはありません。

IIA-IAP試験資料: https://www.certshiken.com/IIA-IAP-shiken.html

当社のIIA-IAP試験トレントは、専門家によって編集され、経験豊富な専門家によって承認され、理論と実践の開発状況に応じて更新されます、以前のIIA-IAP試験受験者のデータによると、合格率は最大98〜100％です、ベテランであれば、IIA-IAP試験の質問で勉強し、IIA-IAP試験に合格するために、非常に効率的な方法で断片化時間を最大限に活用できます、IIA IIA-IAP基礎問題集でも多くの人が合格するために大量の時間とエネルギーをかかって、無駄になります、CertShiken IIA-IAP試験資料はITに対応性研究続けて、高品質で低価格な問題集が開発いたしました、IIA IIA-IAP基礎問題集躊躇わなく、行動しましょう。

サスペンダーを外すとき、無意識か背中を浮かせて、デズモンドへ身を擦り寄せIIA-IAPたほどだった、女のだれであるかをぜひ知ろうともしないとともに、源氏は自身の名もあらわさずに、思いきり質素なふうをして多くは車にも乗らずに通った。

IIA IIA-IAP基礎問題集: Internal Audit Practitioner - CertShiken 無料ダウンロード

当社のIIA-IAP試験トレントは、専門家によって編集され、経験豊富な専門家によって承認され、理論と実践の開発状況に応じて更新されます、以前のIIA-IAP試験受験者のデータによると、合格率は最大98〜100％です。

ベテランであれば、IIA-IAP試験の質問で勉強し、IIA-IAP試験に合格するために、非常に効率的な方法で断片化時間を最大限に活用できます、でも多くの人が合格するために大量の時間とエネルギーをかかって、無駄になります。

CertShikenはITに対応性研究続けて、高品質で低価格な問題集が開発いたしました。