시험준비에가장좋은IIA-IAP시험응시최신덤프자료

요즘같이 시간인즉 금이라는 시대에 시간도 절약하고 빠른 시일 내에 학습할 수 있는 ExamPassdump의 덤프를 추천합니다. 귀중한 시간절약은 물론이고 한번에IIA IIA-IAP인증시험을 패스함으로 여러분의 발전공간을 넓혀줍니다.

ExamPassdump는 고품질의 IT IIA IIA-IAP시험공부자료를 제공하는 차별화 된 사이트입니다. ExamPassdump는IIA IIA-IAP응시자들이 처음 시도하는IIA IIA-IAP시험에서의 합격을 도와드립니다. 가장 적은 시간은 투자하여 어려운IIA IIA-IAP시험을 통과하여 자격증을 많이 취득하셔서 IT업계에서 자신만의 가치를 찾으세요.

>> IIA-IAP시험응시 <<

IIA-IAP시험대비 덤프공부 - IIA-IAP최신 덤프문제

IIA인증IIA-IAP시험을 패스함으로 취업에는 많은 도움이 됩니다. ExamPassdump는IIA인증IIA-IAP시험패스로 꿈을 이루어주는 사이트입니다. 우리는IIA인증IIA-IAP시험의 문제와 답은 아주 좋은 학습자료로도 충분한 문제집입니다. 여러분이 안전하게 간단하게IIA인증IIA-IAP시험을 응시할 수 있는 자료입니다.

최신 IIA Certification IIA-IAP 무료샘플문제 (Q37-Q42):

질문 # 37
Which of the following best describes an audit engagement in which the objective is to appraise the economy of an oil shale mining process and the degree to which yearly production targets are being achieved?

A. Operational
B. Due diligence
C. Business process improvement

정답：A

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Operational Audit: This type of audit focuses on evaluating the efficiency, effectiveness, and economy of operations, such as the mining process and production targets in this case.

질문 # 38
Based on the three elements of the Fraud Triangle, which of the following might be considered a fraud indicator related to the opportunity element?

A. Executive management establishes financial performance objectives for business unit managers. The objectives include significant increases in annual sales and market penetration
B. Poor segregation of duties allows for an executive assistant to authorize payments to one-time vendors without supervisory approvals
C. Reserves were established based on conservative assumptions to maximize the amounts set aside for when operating results may not meet investors' expectations

정답：B

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Opportunity Element: This element of the Fraud Triangle refers to situations where weaknesses in controls provide the ability for someone to commit fraud without being detected. Poor segregation of duties, as described in Option C, creates such opportunities.
* Example: Allowing an executive assistant to authorize payments without oversight significantly increases the risk of fraud.

질문 # 39
Which of the following is an example of a detective control?

A. Segregation of duties.
B. Required authorizations.
C. Reconciliations.

정답：C

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Definition of Detective Controls:
* Detective controls are designed to identify errors, irregularities, or fraudulent activities after they occur, enabling corrective action.
* Reasoning:
* Option B is correct because reconciliations compare records (e.g., bank statements against ledgers) to detect discrepancies.
* Option A (segregation of duties) and Option C (required authorizations) are preventive controls designed to stop errors or fraud before they occur.
* Role of Detective Controls:
* Detective controls play a critical role in monitoring and identifying issues, supporting the overall control environment.

질문 # 40
Information collected and documented in audit workpapers should be sufficient to:

A. Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.
B. Support engagement observations and be consistent with engagement objectives.
C. Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.

정답：B

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Sufficient Documentation: Audit workpapers must support observations, conclusions, and recommendations made during the engagement and align with engagement objectives.

질문 # 41
Which of the following would be considered out of scope for a purchasing process audit engagement?

A. Control of goods
B. Authorization of requisitions
C. Matching goods received to requisitions

정답：A

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Control of Goods: The control of goods is generally considered part of inventory management or logistics, not the purchasing process. The purchasing process typically ends with the receipt of goods or services and ensuring appropriate payments.
* Other Options:
* Authorization of Requisitions: Within scope, as it is directly related to the initiation of the purchasing process.
* Matching Goods Received to Requisitions: Part of the purchasing process audit scope to ensure accurate and legitimate transactions.
Thus, the correct answer is B. Control of Goods.

질문 # 42
......

IIA인증IIA-IAP시험을 패스하여 자격증을 취득한다면 여러분의 미래에 많은 도움이 될 것입니다.IIA인증IIA-IAP시험자격증은 it업계에서도 아주 인지도가 높고 또한 알아주는 시험이며 자격증 하나로도 취직은 문제없다고 볼만큼 가치가 있는 자격증이죠.IIA인증IIA-IAP시험은 여러분이 it지식테스트시험입니다.

IIA-IAP시험대비 덤프공부: https://www.exampassdump.com/IIA-IAP_valid-braindumps.html

IIA IIA-IAP 덤프정보 상세보기는 이 글의 링크를 클릭하시면 ExamPassdump사이트에 들어오실수 있습니다, ExamPassdump에서는 IIA-IAP 최신덤프에 대비한 공부가이드를 발췌하여 IT인사들의 시험공부 고민을 덜어드립니다, IIA-IAP인증시험을 어떻게 패스할지 고민하고 계시나요, IIA-IAP덤프를 구매하여 시험에서 불합격성적표를 받으시면 덤프비용 전액을 환불해드립니다, IIA인증 IIA-IAP시험을 어떻게 공부하면 패스할수 있을지 고민중이시면 근심걱정 버리시고ExamPassdump 의 IIA인증 IIA-IAP덤프로 가보세요, 여러분의 편리하게IIA IIA-IAP응시하는데 많은 도움이 될 것입니다.

전 됐어요, 말을 내뱉은 순간, 도형이 눈빛이 흔들리는 것을 계화는 곧장 눈치챌 수 있었다, IIA IIA-IAP 덤프정보 상세보기는 이 글의 링크를 클릭하시면 ExamPassdump사이트에 들어오실수 있습니다, ExamPassdump에서는 IIA-IAP 최신덤프에 대비한 공부가이드를 발췌하여 IT인사들의 시험공부 고민을 덜어드립니다.

IIA-IAP시험응시 덤프로 Internal Audit Practitioner 시험도전

IIA-IAP인증시험을 어떻게 패스할지 고민하고 계시나요, IIA-IAP덤프를 구매하여 시험에서 불합격성적표를 받으시면 덤프비용 전액을 환불해드립니다, IIA인증 IIA-IAP시험을 어떻게 공부하면 패스할수 있을지 고민중이시면 근심걱정 버리시고ExamPassdump 의 IIA인증 IIA-IAP덤프로 가보세요.