100% PASS IIA - ACCURATE IAA-IAP - POSITIVE INTERNAL AUDIT PRACTITIONER FEEDBACK

100% Pass IIA - Accurate IAA-IAP - Positive Internal Audit Practitioner Feedback

100% Pass IIA - Accurate IAA-IAP - Positive Internal Audit Practitioner Feedback

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Tags: Positive IAA-IAP Feedback, Official IAA-IAP Study Guide, Valid IAA-IAP Exam Duration, IAA-IAP Valid Exam Review, IAA-IAP Questions

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100% Pass 2025 IIA IAA-IAP Useful Positive Feedback

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IIA Internal Audit Practitioner Sample Questions (Q38-Q43):

NEW QUESTION # 38
Internal and external benchmarking by the internal audit activity are examples of which of the following?

  • A. Analytical procedures
  • B. Confirmation
  • C. Inquiry

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Analytical Procedures: Benchmarking compares an organization's performance against internal or external standards, which is a core analytical procedure used to assess efficiency, effectiveness, or best practices.


NEW QUESTION # 39
According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

  • A. The auditor is prudent in the use and protection of information acquired in the course of her work
  • B. The auditor does not accept anything that may impair or be presumed to impair her professional judgment
  • C. The auditor continually improves her proficiency and the effectiveness and quality of her services

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Competency Principle: According to the IIA Code of Ethics, internal auditors must apply the knowledge, skills, and experience needed to perform their duties effectively.
* Key Characteristics: Continuous improvement in proficiency, quality of services, and effectiveness directly align with the principle of competency.


NEW QUESTION # 40
According to IIA guidance, which of the following are commonly standardized workpaper elements?

  • A. Workpapers should be supported by inclusion of original documentation
  • B. Workpapers should be completed in an electronic format only
  • C. Workpapers should include a uniform cross-referencing system

Answer: C

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Uniform Cross-Referencing System: A standardized cross-referencing system ensures consistency, facilitates review, and allows quick retrieval of supporting documents. This is a best practice widely recommended by the IIA in workpaper documentation.


NEW QUESTION # 41
A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

  • A. The officer appears to be living beyond his means.
  • B. The officer has no professional qualifications.
  • C. The officer never speaks about the operations.

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Living Beyond Means: This is a classic red flag for potential fraud. It suggests that the officer may be using unauthorized funds to support an extravagant lifestyle, particularly when they have access to a cash fund with limited oversight.


NEW QUESTION # 42
Which of the following statements is true regarding root cause analysis?

  • A. Root cause analysis enables internal auditors to improve the effectiveness and efficiency of the organization's governance, risk management, and control processes.
  • B. Root cause analysis enables internal auditors to reveal multiple causes and recommend control enhancements for each cause identified.
  • C. Root cause analysis is a simple, straightforward tool that can be implemented by internal auditors who may not possess relevant subject matter expertise.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Root Cause Analysis: This method identifies underlying causes of issues rather than just addressing symptoms, allowing internal auditors to recommend targeted improvements to controls and processes.
By identifying multiple causes, auditors can propose tailored control enhancements to address each cause effectively.


NEW QUESTION # 43
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