最新なIIA IIA-IAP問題集（102題）、真実試験の問題を全部にカバー！

質問 1：
According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?
A. Whether the engagement involves possible violations of laws and governmental regulations.
B. The proficiency of the internal auditors and the complexity of the engagement.
C. The number of hours approved by the board for that engagement.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 2：
During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?
A. When developing the test approach.
B. When documenting the work program.
C. When allocating resources.
正解：B
解説: (Pass4Test メンバーにのみ表示されます)

質問 3：
Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?
A. Judgmental sampling.
B. Haphazard sampling.
C. Attribute sampling.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 4：
Which of the following scenarios would be the strongest indicator of fraud in an accounts payable process?
A. The address on one of the vendor invoices matches an employee's residential address.
B. The accounts payable manager was unable to provide documentation relating to travel expenses on one of the samples selected.
C. The invoices submitted by one of the organization's vendors are more than six months old.
正解：A
解説: (Pass4Test メンバーにのみ表示されます)

質問 5：
Which of the following would be considered out of scope for a purchasing process audit engagement?
A. Matching goods received to requisitions
B. Authorization of requisitions
C. Control of goods
正解：C
解説: (Pass4Test メンバーにのみ表示されます)