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Hot Reliable IAA-IAP Study Notes | High Pass-Rate IAA-IAP Dumps Vce: Internal Audit Practitioner 100% Pass

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IIA Internal Audit Practitioner Sample Questions (Q55-Q60):

NEW QUESTION # 55
Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A. Haphazard sampling.
B. Judgmental sampling.
C. Attribute sampling.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Definition of Sampling Techniques:
* Judgmental Sampling: A nonrandom method where the auditor uses their professional judgment to select items expected to be representative of the population.
* Haphazard Sampling: A nonrandom approach without systematic methodology, relying on arbitrary selection.
* Attribute Sampling: A statistical sampling method used to test for specific attributes or characteristics in a population.
* Reasoning:
* Option Ais correct because judgmental sampling intentionally selects items based on the auditor' s knowledge and expectations, aiming for representation.
* Option B(haphazard sampling) lacks intentionality and may not reliably represent the population.
* Option C(attribute sampling) involves random, statistical selection rather than a nonrandom process.
* When to Use Judgmental Sampling:
* It is appropriate when the auditor has sufficient expertise to select representative items and when statistical sampling is not feasible.

NEW QUESTION # 56
Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?

A. Facilitating organizational control self-assessments
B. Assisting with the development of policies and procedures
C. Advising on control designs

Answer: A

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Facilitating Organizational Control Self-Assessments (CSA): This engagement helps the organization identify, evaluate, and monitor risks and controls. By facilitating CSAs, internal auditors use their expertise to highlight emerging risks and ensure that the organization proactively addresses them.

NEW QUESTION # 57
Which of the following would be a common benefit of using generalized audit software?

A. It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.
B. It enables internal auditors to analyze very large quantities of data.
C. It eliminates the need to obtain access privileges to relevant and reliable data.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Analyzing Large Data Sets: Generalized audit software (GAS) like ACL or IDEA allows auditors to process and analyze large volumes of data efficiently, identifying patterns, anomalies, and exceptions.

NEW QUESTION # 58
Which of the following would best support the overall risk assessment?

A. Policies and process procedures provided by the manager of the process under review.
B. Process narratives and process maps with descriptions of risks and controls.
C. Detailed organizational charts to understand roles and reporting lines in the area under review.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Process Narratives and Maps: These provide a comprehensive view of the process, including descriptions of risks and controls, making them the most relevant for supporting risk assessments. They help identify gaps or weaknesses in the control environment.

NEW QUESTION # 59
In a standard process mapping document, a diamond shape typically represents which of the following?

A. Process or operation.
B. Decision.
C. Flow line.

Answer: B

Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Diamond Shape: In process mapping, a diamond typically represents a decision point where a choice must be made based on conditions or criteria (e.g., "Yes" or "No").
* Example: "Is the invoice valid?" If yes, the process continues to payment; if no, it is rejected.

NEW QUESTION # 60
......

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