최신 IIA Certification IAA-IAP 무료샘플문제:
1. 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?
A) Poor cash management due to potentially paying the wrong vendors
B) Poor cash management due to potentially lost payment discounts
C) Poor cash management due to potentially paying fraudulent invoices
2. Which of the following is a common computer-assisted audit tool used to analyze data?
A) Social media
B) Word processing software
C) Spreadsheet software
3. 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?
A) Preventive
B) Directive
C) Detective
4. When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?
A) Determine the sufficiency of internal audit staff
B) Identify required technology and audit tools
C) Determine travel and related costs for the engagement
5. During an accounts payable audit engagement, the internal auditor identified a risk that vendor invoices may be paid multiple times. Which of the following would be appropriate preventive controls to mitigate this risk?
A) System controls to identify identical invoice numbers and dates from the same vendor prior to payment.
B) System controls to identify identical invoice amounts from the same vendor that prohibit payment after the initial invoice.
C) Manual controls requiring the reconciliation of paid vendor invoices to monthly invoice statements provided by the vendor.
질문과 대답:
| 질문 # 1 정답: B | 질문 # 2 정답: C | 질문 # 3 정답: A | 질문 # 4 정답: A | 질문 # 5 정답: A |
1159 개 고객 리뷰
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