Free IIA IIA-IAP Exam Dumps Questions & Answers

Which of the following best describes the knowledge, skills, and abilities that internal auditors should possess with regard to fraud?

• A.  Specialized skills for developing and implementing controls to prevent fraud.
• B.  Sufficient knowledge to evaluate the risk of fraud.
• C.  Expertise in detecting and investigating fraud.

In the absence of any action to control or modify the circumstances, the probability of loss arising from circumstances existing in an environment is known as which of the following types of risk?

• A.  Control
• B.  Inherent
• C.  Residual

Which of the following is an example of a detective control?

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

An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

• A.  Documentary evidence.
• B.  Analytical evidence.
• C.  Testimonial evidence.

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

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