Online Access Free IAA-IAP Exam Questions

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

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

What is the primary objective for testing controls?

• A.To determine whether controls are operating effectively.
• B.To identify major patterns of errors or irregularities that might exist in final account balances.
• C.To understand whether a control is in place.

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.Difficulty getting the requisite IT personnel to conduct the tests.
• C.A lack of specialist IT skills needed to use the tools.

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.Refrain from providing recommendations to preserve audit independence.
• C.Agree to offer recommendations based on observations and conclusions.

Which of the following best describes an audit engagement in which the objective is to appraise the economy of an oil shale mining process and the degree to which yearly production targets are being achieved?

• A.Operational
• B.Business process improvement
• C.Due diligence