IIA-IAP試験番号 & IIA-IAPテスト対策書
当社Jpshikenの専門家のほとんどは、長年プロの分野で勉強しており、IIA-IAP練習問題で多くの経験を蓄積しています。当社は、才能の選択にかなり慎重であり、常に専門知識とスキルのある従業員を雇用しています。専門家と作業スタッフの全員が高い責任感を維持しているため、IIA-IAP試験の資料を選択して長期的なパートナーになる人が非常に多くいます。
IIA-IAP試験は、125問から成るコンピューターベースの多肢選択試験であり、受験者は2時間30分以内に試験を完了する必要があります。この認定試験の合格スコアは70％です。IIA-IAP試験の準備には、IIAのInternal Audit Practitioner Study Guideを確認し、試験の内容を包括的に概観することが推奨されています。また、IIAの内部監査実践者トレーニングコースに参加することも考慮されます。
実際的なIIA-IAP試験番号試験-試験の準備方法-素晴らしいIIA-IAPテスト対策書
最も少ない時間とお金でIIA IIA-IAP認定試験に高いポイントを取得したいですか。短時間で一度に本当の認定試験に高いポイントを取得したいなら、我々JpshikenのIIA IIA-IAP日本語対策問題集は絶対にあなたへの最善なオプションです。このいいチャンスを把握して、JpshikenのIIA-IAP試験問題集の無料デモをダウンロードして勉強しましょう。
IIA-IAP 試験は、内部監査の基礎、リスク管理、ガバナンス、コミュニケーション、および倫理に関する広範なトピックをカバーしています。この試験は125の多肢選択問題から構成され、2時間30分以内に完了する必要があります。この試験に合格すると、IIA-IAP 認定証を受け取り、内部監査の基礎を理解し、その職業にコミットしていることを示すことができます。この認定はまた、就職市場での競争優位性を提供し、個人が組織の内部監査機能の成功に貢献するために必要な知識とスキルを持っていることを雇用主に示します。
IIA-IAP（内部監査実践者）試験は、内部監査のキャリアを目指すプロフェッショナルを対象とした認定資格です。この分野におけるスキル、知識、経験を検証するために、個人が優れた方法です。IIA IIA-IAP試験は、内部監査協会（IIA）によって作成され、プロフェッショナルがキャリア機会を拡大し、内部監査の分野でキャリアを進めるのに役立ちます。
IIA Internal Audit Practitioner 認定 IIA-IAP 試験問題 (Q44-Q49):
質問 # 44
If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Attribute Sampling: This method is used to evaluate compliance by determining the presence or absence of specific attributes (e.g., adherence to policies or procedures). It is most suitable for assessing yes/no questions or deviations in internal control testing.
* Example: Checking whether purchase orders are properly approved as per policy.
質問 # 45
Management has decided that transactions less than $50 no longer require authorization. Which of the following risk management strategies does this represent?
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Risk Acceptance: By deciding that transactions below $50 do not require authorization, management is consciously accepting the low-level risk associated with this decision to streamline processes and reduce administrative burdens.
質問 # 46
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?
正解：C
解説：
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.
質問 # 47
Which of the following best describes the purpose of a detailed engagement risk assessment?
正解：A
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Engagement Risk Assessment:
* Definition: Engagement risk assessment evaluates specific risks relevant to the engagement and identifies controls or mitigations.
* Standard 2210.A1: Internal auditors must consider significant risks to objectives, focusing on their likelihood and impact.
* Reasoning:
* Option C is correct because it aligns with assessing significant risks and ensuring they are mitigated to acceptable levels.
* Option A (ensuring all risks are addressed) is impractical since auditors prioritize significant risks within resource constraints.
* Option B focuses on prioritizing risks but does not encompass the broader purpose of addressing their impact or mitigation.
* Importance of Risk Assessment:
* It ensures that the audit focuses on high-impact risks, aligning resources with the organization's risk management framework.
質問 # 48
During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?
正解：B
解説：
Comprehensive and Detailed Step-by-Step Explanation:
* Understanding the Process: The mission, strategic objectives, and key performance indicators (KPIs) provide a foundational understanding of the process under review and how it aligns with organizational goals. This information helps identify critical areas for assessment during the audit.
質問 # 49
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IIA-IAPテスト対策書: https://www.jpshiken.com/IIA-IAP_shiken.html