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IIA Internal Audit Practitioner Sample Questions (Q24-Q29):

NEW QUESTION # 24
An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A. Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.
B. Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
C. Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 1220 - Due Professional Care: Internal auditors must consider the reliability of other assurance providers.
* Standard 2050 - Coordination and Reliance: Internal auditors may rely on the work of other assurance providers if their objectivity, independence, and competency are assessed and deemed adequate.
* Why Evaluate EHS Work:
* The EHS review results can be useful if the review process was thorough, objective, and performed by competent individuals.
* Dismissing their results without evaluation (Option A) could lead to inefficiencies or redundant work.
* Canceling the engagement entirely (Option B) ignores the internal audit's responsibility for independent assurance.
* Audit Planning Impact:
* By leveraging the EHS review where appropriate, the internal auditor can focus resources on other areas not covered or on verifying key findings.

NEW QUESTION # 25
An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A. Difficulty obtaining access privileges to relevant and reliable data.
B. Difficulty getting the requisite IT personnel to conduct the tests.
C. A lack of specialist IT skills needed to use the tools.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Challenges with Computer-Assisted Audit Tools (CAATs):
* One of the most common issues auditors face is obtaining access to the data needed for analysis, especially when data is stored in secure or restricted systems.
* Access issues may arise due to technical restrictions, security policies, or inadequate documentation of data sources.
* Reasoning:
* Option A is correct because gaining access to relevant, complete, and reliable data is a frequent challenge when using computerized audit tools.
* Option B is less common, as CAATs are often designed for use by auditors without requiring advanced IT skills.
* Option C refers to reliance on IT personnel, which is less relevant for independent auditors using their own tools.
* Mitigating Access Challenges:
* Establishing clear communication with IT and obtaining necessary approvals in advance can help overcome data access issues.

NEW QUESTION # 26
What are the typical elements of a risk and control matrix used in the engagement planning process?

A. Experience level of key management personnel, susceptibility of the process to fraud, and process automation.
B. Business objectives, risks to the objectives, and impact and likelihood of the risk occurring.
C. Inherent process risks, as defined in a globally accepted risk and control framework.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Risk and Control Matrix: A risk and control matrix links business objectives, the risks threatening those objectives, and the likelihood and impact of the risks. It is used to prioritize areas for review and identify necessary controls.

NEW QUESTION # 27
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. Business process improvement
B. Due diligence
C. Operational

Answer: C

Explanation:
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.

NEW QUESTION # 28
Which of the following would provide the most reliable information on a process under review?

A. Testimonial evidence, such as survey responses, on the process under review
B. Benchmarking information on the process under review compared to similar industries or organizational units
C. Documentation of a walkthrough conducted on the process under review

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Walkthrough Documentation: A walkthrough involves direct observation of the process and verification of controls, making it one of the most reliable sources of evidence.

NEW QUESTION # 29
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New IIA IIA-IAP Test Practice & Reliable IIA-IAP Real Exam

Reliable IIA-IAP Real Exam - Valid IIA-IAP Exam Cost

IIA Internal Audit Practitioner Sample Questions (Q24-Q29):

Pass Guaranteed 2025 IIA-IAP: Efficient New Internal Audit Practitioner Test Practice

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