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적중율좋은IIA-IAP높은통과율덤프공부문제덤프자료

IIA IIA-IAP인증덤프는 실제 IIA-IAP시험의 가장 최근 시험의 기출문제를 기준으로 하여 만들어진 최고품질을 자랑하는 최고적중율의 시험대비자료입니다. 저희 IIA-IAP덤프로 IIA-IAP시험에 도전해보지 않으실래요? IIA-IAP시험에서 불합격 받을시 덤프비용은 환불해드리기에 부담없이 구매하셔도 됩니다.환불의 유일한 기준은 불합격 성적표이고 환불유효기간은 구매일로부터 60일까지입니다.

IIA-IAP 시험은 인터널 오디터즈 협회(IIA)에서 제공하는 인증 시험으로, 인증 내부 감사관이 되기를 원하는 사람들을 위해 설계되었습니다. IIA-IAP 시험은 인터널 감사 분야에서 경력을 시작한 지 2년 미만인 사람들이나 이 분야에서 처음으로 일하는 사람들을 대상으로 하는 입문자 수준의 자격증 시험입니다. 이 시험은 내부 감사 원칙, 실천 방법 및 방법론, 위험 관리, 거버넌스 및 윤리 등 다양한 주제를 다룹니다.

>> IIA-IAP높은 통과율 덤프공부문제 <<

IIA-IAP높은 통과율 덤프공부문제 최신 인증시험 기출문제

IT업계에 종사하는 분들은 치열한 경쟁을 많이 느낄것입니다. 치열한 경쟁속에서 자신의 위치를 보장하는 길은 더 많이 배우고 더 많이 노력하는것 뿐입니다.국제적으로 인정받은 IT인증자격증을 취득하는것이 제일 중요한 부분이 아닌가 싶기도 합니다. 다른 분이 없는 자격증을 내가 소유하고 있다는 생각만 해도 뭔가 안전감이 느껴지지 않나요? 더는 시간낭비하지 말고Itcertkr의IIA인증 IIA-IAP덤프로IIA인증 IIA-IAP시험에 도전해보세요.

IIA-IAP 시험은 125문항으로 구성된 컴퓨터 기반의 다지선다형 시험입니다. 시험 응시자는 2시간 30분의 시간이 주어지며, 합격 점수는 70%입니다. IIA-IAP 시험 준비를 위해 응시자들은 IIA의 내부 감사 실무자 학습 안내서를 검토하고, 시험 내용에 대한 종합적인 개요와 예시 문제 및 해설을 제공합니다. 응시자는 추가적인 준비를 위해 IIA의 내부 감사 실무자 교육 과정을 고려할 수도 있습니다.

최신 IIA Certification IIA-IAP 무료샘플문제 (Q23-Q28):

질문 # 23
Management requested that the chief audit executive (CAE) include an audit of the organization's health and safety program in next year's annual audit plan. However, the internal audit activity has no expertise in this area. Which of the following would be the most appropriate actions for the CAE?

A. Work with an internal subject matter expert to complete the audit.
B. Accept the request, provided management has conducted a thorough risk assessment prior to the engagement to help guide the audit.
C. With management's agreement, amend the audit scope so that specialized expertise is not needed.

정답：A

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1210 - Proficiency: The internal audit activity must possess or obtain the knowledge, skills, and competencies needed to perform its responsibilities effectively.
* If internal expertise is lacking, external resources or subject matter experts should be engaged.
* Reasoning:
* Option A is correct because collaborating with an internal expert ensures that the audit is performed competently while addressing the health and safety risks comprehensively.
* Option B (amending the scope) avoids addressing critical risks, which may undermine the value of the audit.
* Option C (relying on management's risk assessment) is inappropriate, as the internal audit function must independently evaluate the area.
* Mitigating Lack of Expertise:
* Leveraging subject matter experts ensures compliance with professional standards and the integrity of the audit process.

질문 # 24
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 getting the requisite IT personnel to conduct the tests.
B. A lack of specialist IT skills needed to use the tools.
C. Difficulty obtaining access privileges to relevant and reliable data.

정답：C

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 A is correct because gaining access to relevant, complete, and reliable data is a frequent challenge when using computerized audit tools.
* Option B is less common, as CAATs are often designed for use by auditors without requiring advanced IT skills.
* Option C refers 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 # 25
As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?

A. It assists the CAE with assessing the results of the internal audit team's development efforts.
B. It helps the internal auditors maintain a required level of proficiency.
C. It helps the internal audit activity attain an appropriate organizational status to maintain independence.

정답：B

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1210 - Proficiency: Internal auditors must possess the knowledge, skills, and competencies needed to perform their responsibilities.
* Continuous professional development ensures the internal audit team maintains proficiency.
* Reasoning:
* Option A is correct because training enhances the skills and proficiency of the internal audit team, aligning with the requirement to maintain technical and professional competence.
* Option B (organizational status for independence) relates to governance and reporting relationships, not training.
* Option C (assessing development efforts) is a secondary benefit and not the primary goal of providing training.
* Impact of Training:
* A well-trained audit team improves the quality of engagements, ensures adherence to professional standards, and supports the overall effectiveness of the internal audit activity.

질문 # 26
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 A is correct because the auditor's recent role in the audited area creates a conflict of interest and threatens objectivity.
* Option B does not impair objectivity; leveraging prior knowledge is permissible if applied objectively.
* Option C (consulting services two years prior) does not impair objectivity due to the elapsed time.
* Mitigating Actions:
* Auditors with recent involvement in an audited area should disclose the conflict and be reassigned to preserve objectivity.

질문 # 27
Which of the following is an example of criteria in an engagement communication?

A. Annual business conduct training was not performed over the past two years due to inadequate operating budgets.
B. The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.
C. As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.

정답：B

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Criteria:
* Definition: Criteria are the standards, policies, or benchmarks used to evaluate the subject matter during an audit.
* IIA Standard 2410 - Criteria for Communicating: Audit reports should clearly state criteria to ensure findings are relevant and actionable.
* Reasoning:
* Option B is correct because it references the organization's policies and procedures, which serve as the criteria for evaluating compliance.
* Option A describes the condition (what was observed), not the criteria.
* Option C describes the effect (the impact of the observed condition).
* Importance of Criteria in Audit Reporting:
* Including criteria provides a basis for comparison, helping stakeholders understand why a finding is significant and how it deviates from expectations.

질문 # 28
......

IIA-IAP참고덤프: https://www.itcertkr.com/IIA-IAP_exam.html

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