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Nick King Nick King

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높은통과율IIA-IAP최신버전인기덤프문제인기덤프

IT업계에 종사하는 분이 점점 많아지고 있는 지금 IT인증자격증은 필수품으로 되었습니다. IT인사들의 부담을 덜어드리기 위해PassTIP는IIA인증 IIA-IAP인증시험에 대비한 고품질 덤프를 연구제작하였습니다. IIA인증 IIA-IAP시험을 준비하려면 많은 정력을 기울여야 하는데 회사의 야근에 시달리면서 시험공부까지 하려면 스트레스가 이만저만이 아니겠죠. PassTIP 덤프를 구매하시면 이제 그런 고민은 끝입니다. 덤프에 있는 내용만 공부하시면 IT인증자격증 취득은 한방에 가능합니다.

IIA-IAP 인증 시험은 내부 감사 분야에서 경력을 시작하는 개인이 직업에 대한 지식과 헌신을 보여주는 훌륭한 기회입니다. 인증은 전 세계적으로 인식되어 개인이 직무 전망을 향상시키고 내부 감사 분야의 경력을 발전시키는 데 도움이 될 수 있습니다.

>> IIA-IAP최신버전 인기 덤프문제 <<

최신 업데이트버전 IIA-IAP최신버전 인기 덤프문제 인증덤프

많은 사이트에서IIA 인증IIA-IAP 인증시험대비자료를 제공하고 있습니다. 그중에서 PassTIP를 선택한 분들은IIA 인증IIA-IAP시험통과의 지름길에 오른것과 같습니다. PassTIP는 시험에서 불합격성적표를 받으시면 덤프비용을 환불하는 서비스를 제공해드려 아무런 걱정없이 시험에 도전하도록 힘이 되어드립니다. PassTIP덤프를 사용하여 시험에서 통과하신 분이 전해주신 희소식이 PassTIP 덤프품질을 증명해드립니다.

IIA-IAP 인증 시험은 내부 감사 전문가가 자신의 지식과 기술을 보여주는 개인에게 훌륭한 방법입니다. 고용주가 높이 평가하는 전 세계적으로 인정 된 인증이며 CIA 인증의 디딤돌입니다. 내부 감사 분야의 경력을 추구하는 데 관심이 있다면 IIA-IAP 인증은 시작하기에 훌륭한 장소입니다.

IAP 인증 시험은 내부 감사 분야에서 경력을 시작하는 좋은 방법입니다. 이 자격증을 취득함으로써, 이 중요한 전문 분야에 대한 지식, 기술 및 약속을 증명할 수 있습니다. 또한, IAP 인증 전문가가 되면 신뢰성이 높아지고 경력 기회를 향상시킬 수 있습니다. 따라서 내부 감사 분야에서 경력을 시작하려는 경우, IAP 인증 시험은 훌륭한 시작점입니다.

최신 IIA Certification IIA-IAP 무료샘플문제 (Q38-Q43):

질문 # 38
According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

A. Assess each candidate's competency for an upcoming audit
B. Recruit candidates to fulfill the skills requirement of the internal audit activity
C. Hire the required number of internal auditors to accomplish the audit plan

정답：B

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Skills-Based Recruitment: Internal audit activities require diverse skills to handle complex audits.
Recruiting candidates based on the skills needed ensures the internal audit activity can fulfill its mandate effectively.

질문 # 39
Which of the following is a purpose of an embedded audit module?

A. It identifies program code that may have been inserted for unauthorized purposes.
B. It verifies the correctness of account balances on a master file.
C. It enables continuous monitoring of transaction processing.

정답：C

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Embedded Audit Modules:
* Definition: Embedded audit modules are software components integrated into systems to monitor transactions in real-time or at regular intervals.
* They support continuous auditing by flagging anomalies or predefined conditions.
* Reasoning:
* Option A is correct because embedded audit modules facilitate continuous monitoring by evaluating transactions as they occur.
* Option B relates to detecting unauthorized program code, a task better suited to software integrity checks or penetration testing.
* Option C (verifying account balances) is a manual or batch review task unrelated to embedded audit modules.
* Benefits of Embedded Audit Modules:
* Real-time insights into compliance, fraud detection, and operational inefficiencies.
* Enhance audit efficiency and effectiveness in high-transaction environments.

질문 # 40
Which of the following is considered an organization-level control, as opposed to process-level or transaction- level?

A. Personnel policies requiring the employment of competent personnel, based on training and experience, to manage complex functions such as accounting and financial reporting.
B. Supervision of finance employees, including day-to-day oversight and periodic performance evaluations.
C. Segregated budgeting responsibilities of finance employees, including review and approval of financial reports.

정답：A

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Organization-Level Controls: These controls address risks at the entity-wide level, such as governance, tone at the top, and policies affecting multiple processes. Personnel policies requiring qualified employees are an organization-level control as they apply broadly across the organization.

질문 # 41
During an accounts payable audit engagement, the internal auditor found that vendor invoices are always paid
30 days after the invoice date, regardless of the vendor's payment terms. The auditor also discovered that accounts payable employees are not comparing vendor invoices received to previous vendor invoices prior to payment. Based on the auditor's observations, what are the potential risks?

A. Poor cash management due to potentially paying fraudulent invoices
B. Poor cash management due to potentially lost payment discounts
C. Poor cash management due to potentially paying the wrong vendors

정답：B

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Lost Payment Discounts: By paying all invoices after 30 days, regardless of terms, the organization risks losing early payment discounts offered by vendors, leading to poor cash management.

질문 # 42
Which of the following is the most appropriate audit objective?

A. Evaluate common practices of hiring via interviews with responsible personnel.
B. Assess compliance with human resources hiring and compensation policies.
C. Analyze the turnover rates in mining and production subsidiaries.

정답：B

설명：
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to IIA Standards:
* Standard 2210 - Engagement Objectives: Audit objectives must align with the engagement scope and focus on evaluating compliance, efficiency, and effectiveness.
* Reasoning:
* Option C is correct because assessing compliance with HR policies is a specific, measurable, and relevant objective aligned with internal audit's role in evaluating governance and control processes.
* Option A (analyzing turnover rates) is more investigative and does not align with assessing processes or compliance.
* Option B (evaluating common practices) is vague and lacks a clear link to controls, policies, or risks.
* Impact of Clear Objectives:
* Well-defined objectives, like compliance assessment, ensure the audit delivers actionable insights and adds value to the organization.

질문 # 43
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IIA-IAP인증 시험덤프: https://www.passtip.net/IIA-IAP-pass-exam.html

Nick King Nick King

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