Free Access IIA.IAA-IAP.v2025-05-08.q33 Practice Test (Page 2)

Question 1

According to IIA guidance, which of the following are commonly standardized workpaper elements?

A.Workpapers should include a uniform cross-referencing system

B.Workpapers should be completed in an electronic format only

C.Workpapers should be supported by inclusion of original documentation

Question 2

Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

A.To determine what would prevent the achievement of objectives in the area being audited.

B.To determine whether established controls are operating effectively to mitigate critical risks.

C.To evaluate the adequacy of management's risk management process in the area being audited.

Question 3

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 amounts from the same vendor that prohibit payment after the initial invoice.

B.System controls to identify identical invoice numbers and dates from the same vendor prior to payment.

C.Manual controls requiring the reconciliation of paid vendor invoices to monthly invoice statements provided by the vendor.

Question 4

An internal auditor is reporting on the organization's asset management system. Which of the following would likely add the greatest value to the organization?

A.Confirmation that controls are operating efficiently.

B.Recommendations aimed at reducing risk exposure.

C.Reports that state identified deficiencies were remedied during the audit.

Question 5

Which of the following would be a common benefit of using generalized audit software?

A.It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.

B.It enables internal auditors to analyze very large quantities of data.

C.It eliminates the need to obtain access privileges to relevant and reliable data.

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