Free IIA IIA-IAP Exam Dumps Questions & Answers

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 ensure that only the interviewer and the suspect are present for the interview.
• C.The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.

In the absence of any action to control or modify the circumstances, the probability of loss arising from circumstances existing in an environment is known as which of the following types of risk?

• A.Inherent
• B.Control
• C.Residual

During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

• A.Management's opinion on the thoroughness of a previous internal audit of the same process.
• B.The objectives and risk management of the process.
• C.The mission, vision, and strategic objectives of the organization.

Which of the following is the most appropriate audit objective?

• A.Assess compliance with human resources hiring and compensation policies.
• B.Evaluate common practices of hiring via interviews with responsible personnel.
• C.Analyze the turnover rates in mining and production subsidiaries.

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

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