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IIA-IAP Certification Exam covers a range of topics, including the internal audit profession, governance, risk management, and internal control. IIA-IAP exam is designed to test the basic knowledge and skills of entry-level internal auditors, making it an excellent starting point for those new to the profession. IIA-IAP exam is computer-based and consists of 100 multiple-choice questions, which must be completed in two hours. The passing score for the exam is 70%.
IIA-IAP (Internal Audit Practitioner) Certification Exam is a professional certification exam offered by the Institute of Internal Auditors (IIA). Internal Audit Practitioner certification is designed for individuals who are new to the internal auditing profession and are seeking to gain a foundational understanding of the principles and practices of internal auditing. The IIA-IAP Certification can help individuals stand out in a competitive job market and demonstrate their commitment to the internal auditing profession.
IIA-IAP or Internal Audit Practitioner certification is a globally recognized certification in the field of internal auditing. It is designed for individuals who are new to the field and want to demonstrate their knowledge of internal auditing principles and practices. Internal Audit Practitioner certification is offered by the Institute of Internal Auditors (IIA), which is the leading international professional association for internal auditors.
NEW QUESTION # 99
Which of the following describes an internal auditor's use of external benchmarking?
Answer: C
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Reference to Benchmarking:
* External benchmarking involves comparing the organization's metrics with those of other entities, typically competitors or industry averages.
* Standard 1210 - Proficiency: Internal auditors must have knowledge to evaluate performance against external benchmarks effectively.
* Reasoning:
* Option B demonstrates external benchmarking by comparing the organization's return on equity with a competitor's performance.
* Option A and Option C focus on internal analysis within the organization and do not use external references.
* Application in Internal Auditing:
* External benchmarking identifies competitive gaps, informs strategic decisions, and supports recommendations for improvement.
NEW QUESTION # 100
Which of the following tools would assist with the coordination of efforts between the internal audit team and operational management?
Answer: C
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Control Self-Assessment (CSA): This tool involves management and staff in evaluating controls and risks, fostering collaboration between operational teams and internal audit. CSA supports shared responsibility for risk management and control improvement.
NEW QUESTION # 101
Which of the following internal auditor attributes benefits the most from continuous professional development?
Answer: B
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Competency: Continuous professional development ensures auditors maintain and enhance their knowledge, skills, and expertise, directly supporting their ability to perform engagements effectively.
NEW QUESTION # 102
The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?
Answer: A
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Exit Meetings: The purpose of an exit meeting is to ensure that management understands and agrees (or documents any disagreements) with the audit findings, conclusions, and recommendations. Proper documentation ensures that there is a record of the discussion, which can be referred to later if disputes arise about the content.
NEW QUESTION # 103
In addition to the internal auditor, which of the following parties need to be present at an exit or closing conference?
Answer: A
Explanation:
Comprehensive and Detailed Step-by-Step Explanation:
* Management Over Areas Covered by the Engagement: The purpose of an exit meeting is to discuss findings, conclusions, and recommendations with those responsible for the audited area. Management is a key stakeholder, as they will implement corrective actions.
NEW QUESTION # 104
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