{"id":96951,"date":"2025-02-26T03:13:11","date_gmt":"2025-02-26T03:13:11","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=96951"},"modified":"2025-02-26T03:13:11","modified_gmt":"2025-02-26T03:13:11","slug":"iia-iap-exam-dumps-v8-02-your-excellent-resource-for-iia-internal-audit-practitioner-iap-certification-preparation","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/iia-iap-exam-dumps-v8-02-your-excellent-resource-for-iia-internal-audit-practitioner-iap-certification-preparation.html","title":{"rendered":"IIA-IAP Exam Dumps (V8.02) &#8211; Your Excellent Resource for IIA Internal Audit Practitioner (IAP) Certification Preparation"},"content":{"rendered":"<p>Being an Internal Audit Practitioner will open a new pathway to the <a href=\"https:\/\/www.dumpsbase.com\/certified-internal.html\"><em><strong>Certified Internal Auditor (CIA)<\/strong><\/em><\/a> designation. IIA Internal Audit Practitioner (IAP) is the only globally recognized certification for internal audit practitioners around the world. Finding the most excellent resource is a good way to prepare for the IIA Internal Audit Practitioner (IAP) certification exam. DumpsBase\u2019s IIA-IAP exam dumps (V8.02) provide well-structured content, ensuring comprehensive coverage of exam objectives, then you can strengthen your understanding and skills efficiently. With this excellent resource, passing the IIA-IAP exam is achievable. Take advantage of the latest IIA-IAP exam dumps to enhance your IIA-IAP exam readiness and secure your IIA Internal Audit Practitioner (IAP) certification efficiently.<\/p>\n<h2>Verify the IIA-IAP exam dumps by <em><span style=\"background-color: #00ff00;\">reading the free demo below<\/span><\/em>:<\/h2>\n<script>\n\t  window.fbAsyncInit = function() {\n\t    FB.init({\n\t      appId            : '622169541470367',\n\t      autoLogAppEvents : true,\n\t      xfbml            : true,\n\t      version          : 'v3.1'\n\t    });\n\t  };\n\t\n\t  (function(d, s, id){\n\t     var js, fjs = d.getElementsByTagName(s)[0];\n\t     if (d.getElementById(id)) {return;}\n\t     js = d.createElement(s); js.id = id;\n\t     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n\t     fjs.parentNode.insertBefore(js, fjs);\n\t   }(document, 'script', 'facebook-jssdk'));\n\t<\/script><script type=\"text\/javascript\" >\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \nif(!window.jQuery) alert(\"The important jQuery library is not properly loaded in your site. Your WordPress theme is probably missing the essential wp_head() call. You can switch to another theme and you will see that the plugin works fine and this notice disappears. If you are still not sure what to do you can contact us for help.\");\n});\n<\/script>  \n  \n<div  id=\"watupro_quiz\" class=\"quiz-area single-page-quiz\">\n<p id=\"submittingExam9454\" style=\"display:none;text-align:center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\"><\/p>\n\n<div class=\"watupro-exam-description\" id=\"description-quiz-9454\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-9454\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-378218'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?<\/div><input type='hidden' name='question_id[]' id='qID_1' value='378218' \/><input type='hidden' id='answerType378218' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378218[]' id='answer-id-1472070' class='answer   answerof-378218 ' value='1472070'   \/><label for='answer-id-1472070' id='answer-label-1472070' class=' answer'><span>When allocating resources.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378218[]' id='answer-id-1472071' class='answer   answerof-378218 ' value='1472071'   \/><label for='answer-id-1472071' id='answer-label-1472071' class=' answer'><span>When developing the test approach.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378218[]' id='answer-id-1472072' class='answer   answerof-378218 ' value='1472072'   \/><label for='answer-id-1472072' id='answer-label-1472072' class=' answer'><span>When documenting the work program.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-2' style=';'><div id='questionWrap-2'  class='   watupro-question-id-378219'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>Which of the following is the best audit procedure to determine whether all of a bank's loans are backed by sufficient collateral, properly aged as to current payments, and properly categorized as current or noncurrent?<\/div><input type='hidden' name='question_id[]' id='qID_2' value='378219' \/><input type='hidden' id='answerType378219' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378219[]' id='answer-id-1472073' class='answer   answerof-378219 ' value='1472073'   \/><label for='answer-id-1472073' id='answer-label-1472073' class=' answer'><span>Use generalized audit software to read the total loan file, age the file by last payment due, and select a statistical sample stratified by the current and aged population. Examine each loan selected for proper collateralization and aging.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378219[]' id='answer-id-1472074' class='answer   answerof-378219 ' value='1472074'   \/><label for='answer-id-1472074' id='answer-label-1472074' class=' answer'><span>Select a block sample of all loans in excess of a specified dollar limit and determine whether they are current and properly categorized. For each loan approved, verify aging and categorization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378219[]' id='answer-id-1472075' class='answer   answerof-378219 ' value='1472075'   \/><label for='answer-id-1472075' id='answer-label-1472075' class=' answer'><span>Select a discovery sample of all loan applications to determine whether each application contains a statement of collateral.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-3' style=';'><div id='questionWrap-3'  class='   watupro-question-id-378220'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. <br \/>\r<br>How should the internal auditor consider the EHS review results in the current audit engagement planning?<\/div><input type='hidden' name='question_id[]' id='qID_3' value='378220' \/><input type='hidden' id='answerType378220' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378220[]' id='answer-id-1472076' class='answer   answerof-378220 ' value='1472076'   \/><label for='answer-id-1472076' id='answer-label-1472076' class=' answer'><span>Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378220[]' id='answer-id-1472077' class='answer   answerof-378220 ' value='1472077'   \/><label for='answer-id-1472077' id='answer-label-1472077' class=' answer'><span>Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EH<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378220[]' id='answer-id-1472078' class='answer   answerof-378220 ' value='1472078'   \/><label for='answer-id-1472078' id='answer-label-1472078' class=' answer'><span>Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-4' style=';'><div id='questionWrap-4'  class='   watupro-question-id-378221'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>Which of the following situations is most likely to require a compliance engagement from the internal audit activity?<\/div><input type='hidden' name='question_id[]' id='qID_4' value='378221' \/><input type='hidden' id='answerType378221' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378221[]' id='answer-id-1472079' class='answer   answerof-378221 ' value='1472079'   \/><label for='answer-id-1472079' id='answer-label-1472079' class=' answer'><span>An organization must restate its financial statements due to an error in fixed asset valuation.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378221[]' id='answer-id-1472080' class='answer   answerof-378221 ' value='1472080'   \/><label for='answer-id-1472080' id='answer-label-1472080' class=' answer'><span>An organization is preparing to launch an enhanced service for its online customer information system.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378221[]' id='answer-id-1472081' class='answer   answerof-378221 ' value='1472081'   \/><label for='answer-id-1472081' id='answer-label-1472081' class=' answer'><span>An organization is subject to newly imposed industry health and safety regulations.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-5' style=';'><div id='questionWrap-5'  class='   watupro-question-id-378222'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>Which of the following statements best describes quality audit workpapers?<\/div><input type='hidden' name='question_id[]' id='qID_5' value='378222' \/><input type='hidden' id='answerType378222' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378222[]' id='answer-id-1472082' class='answer   answerof-378222 ' value='1472082'   \/><label for='answer-id-1472082' id='answer-label-1472082' class=' answer'><span>They should be relevant and interesting.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378222[]' id='answer-id-1472083' class='answer   answerof-378222 ' value='1472083'   \/><label for='answer-id-1472083' id='answer-label-1472083' class=' answer'><span>They should be electronic and indexed.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378222[]' id='answer-id-1472084' class='answer   answerof-378222 ' value='1472084'   \/><label for='answer-id-1472084' id='answer-label-1472084' class=' answer'><span>They should be understandable and complete.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-6' style=';'><div id='questionWrap-6'  class='   watupro-question-id-378223'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?<\/div><input type='hidden' name='question_id[]' id='qID_6' value='378223' \/><input type='hidden' id='answerType378223' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378223[]' id='answer-id-1472085' class='answer   answerof-378223 ' value='1472085'   \/><label for='answer-id-1472085' id='answer-label-1472085' class=' answer'><span>Risk capacity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378223[]' id='answer-id-1472086' class='answer   answerof-378223 ' value='1472086'   \/><label for='answer-id-1472086' id='answer-label-1472086' class=' answer'><span>Risk appetite.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378223[]' id='answer-id-1472087' class='answer   answerof-378223 ' value='1472087'   \/><label for='answer-id-1472087' id='answer-label-1472087' class=' answer'><span>Risk perception.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-7' style=';'><div id='questionWrap-7'  class='   watupro-question-id-378224'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>An internal auditor discovers that a vendor had submitted invoices and was paid for services not rendered. <br \/>\r<br>Which of the following controls is most appropriate to address this type of issue?<\/div><input type='hidden' name='question_id[]' id='qID_7' value='378224' \/><input type='hidden' id='answerType378224' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378224[]' id='answer-id-1472088' class='answer   answerof-378224 ' value='1472088'   \/><label for='answer-id-1472088' id='answer-label-1472088' class=' answer'><span>The accounts payable clerk should compare the acknowledgment of goods and services to the invoice.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378224[]' id='answer-id-1472089' class='answer   answerof-378224 ' value='1472089'   \/><label for='answer-id-1472089' id='answer-label-1472089' class=' answer'><span>The supervisor should observe the input of invoices into the payment system.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378224[]' id='answer-id-1472090' class='answer   answerof-378224 ' value='1472090'   \/><label for='answer-id-1472090' id='answer-label-1472090' class=' answer'><span>The supervisor should verify that the amount paid agrees with the contracted amount.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-8' style=';'><div id='questionWrap-8'  class='   watupro-question-id-378225'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>Which of the following describes an internal auditor's use of external benchmarking?<\/div><input type='hidden' name='question_id[]' id='qID_8' value='378225' \/><input type='hidden' id='answerType378225' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378225[]' id='answer-id-1472091' class='answer   answerof-378225 ' value='1472091'   \/><label for='answer-id-1472091' id='answer-label-1472091' class=' answer'><span>The auditor calculates the net profit margin for a business segment to analyze the profitability.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378225[]' id='answer-id-1472092' class='answer   answerof-378225 ' value='1472092'   \/><label for='answer-id-1472092' id='answer-label-1472092' class=' answer'><span>The auditor compares return on equity for a beverage company against its competitor to analyze profitability.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378225[]' id='answer-id-1472093' class='answer   answerof-378225 ' value='1472093'   \/><label for='answer-id-1472093' id='answer-label-1472093' class=' answer'><span>The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-9' style=';'><div id='questionWrap-9'  class='   watupro-question-id-378226'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>Which of the following best ensures that the internal audit activity is free from undue interference from management?<\/div><input type='hidden' name='question_id[]' id='qID_9' value='378226' \/><input type='hidden' id='answerType378226' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378226[]' id='answer-id-1472094' class='answer   answerof-378226 ' value='1472094'   \/><label for='answer-id-1472094' id='answer-label-1472094' class=' answer'><span>Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378226[]' id='answer-id-1472095' class='answer   answerof-378226 ' value='1472095'   \/><label for='answer-id-1472095' id='answer-label-1472095' class=' answer'><span>A board audit committee that is composed of competent, independent members.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378226[]' id='answer-id-1472096' class='answer   answerof-378226 ' value='1472096'   \/><label for='answer-id-1472096' id='answer-label-1472096' class=' answer'><span>An audit charter that defines the chief audit executive's functional reporting relationship with the board.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-10' style=';'><div id='questionWrap-10'  class='   watupro-question-id-378227'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?<\/div><input type='hidden' name='question_id[]' id='qID_10' value='378227' \/><input type='hidden' id='answerType378227' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378227[]' id='answer-id-1472097' class='answer   answerof-378227 ' value='1472097'   \/><label for='answer-id-1472097' id='answer-label-1472097' class=' answer'><span>Internal auditors should assist in designing strong controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378227[]' id='answer-id-1472098' class='answer   answerof-378227 ' value='1472098'   \/><label for='answer-id-1472098' id='answer-label-1472098' class=' answer'><span>Internal auditors should monitor how internal controls are functioning.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378227[]' id='answer-id-1472099' class='answer   answerof-378227 ' value='1472099'   \/><label for='answer-id-1472099' id='answer-label-1472099' class=' answer'><span>Internal auditors should evaluate the effectiveness and efficiency of internal controls.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-11' style=';'><div id='questionWrap-11'  class='   watupro-question-id-378228'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/span>Which of the following is most likely to be considered an internal audit assurance service?<\/div><input type='hidden' name='question_id[]' id='qID_11' value='378228' \/><input type='hidden' id='answerType378228' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378228[]' id='answer-id-1472100' class='answer   answerof-378228 ' value='1472100'   \/><label for='answer-id-1472100' id='answer-label-1472100' class=' answer'><span>Process design engagement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378228[]' id='answer-id-1472101' class='answer   answerof-378228 ' value='1472101'   \/><label for='answer-id-1472101' id='answer-label-1472101' class=' answer'><span>Facilitation engagement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378228[]' id='answer-id-1472102' class='answer   answerof-378228 ' value='1472102'   \/><label for='answer-id-1472102' id='answer-label-1472102' class=' answer'><span>Compliance engagement.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-12' style=';'><div id='questionWrap-12'  class='   watupro-question-id-378229'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/span>What is the purpose of establishing engagement objectives during the planning phase of an internal audit?<\/div><input type='hidden' name='question_id[]' id='qID_12' value='378229' \/><input type='hidden' id='answerType378229' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378229[]' id='answer-id-1472103' class='answer   answerof-378229 ' value='1472103'   \/><label for='answer-id-1472103' id='answer-label-1472103' class=' answer'><span>To ensure that audit procedures are designed to address the risks relevant to the area being audited.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378229[]' id='answer-id-1472104' class='answer   answerof-378229 ' value='1472104'   \/><label for='answer-id-1472104' id='answer-label-1472104' class=' answer'><span>To ensure that all auditors have a common understanding of the area being audited.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378229[]' id='answer-id-1472105' class='answer   answerof-378229 ' value='1472105'   \/><label for='answer-id-1472105' id='answer-label-1472105' class=' answer'><span>To ensure that the work performed by other internal or external assurance providers is considered during audit planning.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-13' style=';'><div id='questionWrap-13'  class='   watupro-question-id-378230'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>A newly hired internal auditor has been asked to examine the sales of a specific product over the last four years. <br \/>\r<br>Which of the following analytical review techniques should the auditor employ?<\/div><input type='hidden' name='question_id[]' id='qID_13' value='378230' \/><input type='hidden' id='answerType378230' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378230[]' id='answer-id-1472106' class='answer   answerof-378230 ' value='1472106'   \/><label for='answer-id-1472106' id='answer-label-1472106' class=' answer'><span>Ratio analysis.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378230[]' id='answer-id-1472107' class='answer   answerof-378230 ' value='1472107'   \/><label for='answer-id-1472107' id='answer-label-1472107' class=' answer'><span>Trend analysis.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378230[]' id='answer-id-1472108' class='answer   answerof-378230 ' value='1472108'   \/><label for='answer-id-1472108' id='answer-label-1472108' class=' answer'><span>External benchmarking.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-14' style=';'><div id='questionWrap-14'  class='   watupro-question-id-378231'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/span>Which of the following is an element of a well-formed audit recommendation?<\/div><input type='hidden' name='question_id[]' id='qID_14' value='378231' \/><input type='hidden' id='answerType378231' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378231[]' id='answer-id-1472109' class='answer   answerof-378231 ' value='1472109'   \/><label for='answer-id-1472109' id='answer-label-1472109' class=' answer'><span>Factual evidence identified during the engagement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378231[]' id='answer-id-1472110' class='answer   answerof-378231 ' value='1472110'   \/><label for='answer-id-1472110' id='answer-label-1472110' class=' answer'><span>Measures to prevent recurrence of the condition.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378231[]' id='answer-id-1472111' class='answer   answerof-378231 ' value='1472111'   \/><label for='answer-id-1472111' id='answer-label-1472111' class=' answer'><span>Factors that allowed the condition to exist.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-15' style=';'><div id='questionWrap-15'  class='   watupro-question-id-378232'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>Which of the following best describes a compliance audit engagement?<\/div><input type='hidden' name='question_id[]' id='qID_15' value='378232' \/><input type='hidden' id='answerType378232' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378232[]' id='answer-id-1472112' class='answer   answerof-378232 ' value='1472112'   \/><label for='answer-id-1472112' id='answer-label-1472112' class=' answer'><span>The auditor reviews controls of the oil shale mining process to assess adherence to safety regulations established by local authorities.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378232[]' id='answer-id-1472113' class='answer   answerof-378232 ' value='1472113'   \/><label for='answer-id-1472113' id='answer-label-1472113' class=' answer'><span>The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378232[]' id='answer-id-1472114' class='answer   answerof-378232 ' value='1472114'   \/><label for='answer-id-1472114' id='answer-label-1472114' class=' answer'><span>The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-16' style=';'><div id='questionWrap-16'  class='   watupro-question-id-378233'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>Which of the following is a purpose of an embedded audit module?<\/div><input type='hidden' name='question_id[]' id='qID_16' value='378233' \/><input type='hidden' id='answerType378233' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378233[]' id='answer-id-1472115' class='answer   answerof-378233 ' value='1472115'   \/><label for='answer-id-1472115' id='answer-label-1472115' class=' answer'><span>It enables continuous monitoring of transaction processing.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378233[]' id='answer-id-1472116' class='answer   answerof-378233 ' value='1472116'   \/><label for='answer-id-1472116' id='answer-label-1472116' class=' answer'><span>It identifies program code that may have been inserted for unauthorized purposes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378233[]' id='answer-id-1472117' class='answer   answerof-378233 ' value='1472117'   \/><label for='answer-id-1472117' id='answer-label-1472117' class=' answer'><span>It verifies the correctness of account balances on a master file.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-17' style=';'><div id='questionWrap-17'  class='   watupro-question-id-378234'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/span>Which of the following best describes the purpose of a detailed engagement risk assessment?<\/div><input type='hidden' name='question_id[]' id='qID_17' value='378234' \/><input type='hidden' id='answerType378234' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378234[]' id='answer-id-1472118' class='answer   answerof-378234 ' value='1472118'   \/><label for='answer-id-1472118' id='answer-label-1472118' class=' answer'><span>To ensure that all risks identified during the engagement planning process are addressed during the audit.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378234[]' id='answer-id-1472119' class='answer   answerof-378234 ' value='1472119'   \/><label for='answer-id-1472119' id='answer-label-1472119' class=' answer'><span>To prioritize risks to the activity\u2019s objectives, according to the likelihood of occurrence.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378234[]' id='answer-id-1472120' class='answer   answerof-378234 ' value='1472120'   \/><label for='answer-id-1472120' id='answer-label-1472120' class=' answer'><span>To consider significant risks to the activity\u2019s objectives and the means by which the potential impact of risk is kept to an acceptable level.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-18' style=';'><div id='questionWrap-18'  class='   watupro-question-id-378235'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?<\/div><input type='hidden' name='question_id[]' id='qID_18' value='378235' \/><input type='hidden' id='answerType378235' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378235[]' id='answer-id-1472121' class='answer   answerof-378235 ' value='1472121'   \/><label for='answer-id-1472121' id='answer-label-1472121' class=' answer'><span>Preventive<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378235[]' id='answer-id-1472122' class='answer   answerof-378235 ' value='1472122'   \/><label for='answer-id-1472122' id='answer-label-1472122' class=' answer'><span>Directive<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378235[]' id='answer-id-1472123' class='answer   answerof-378235 ' value='1472123'   \/><label for='answer-id-1472123' id='answer-label-1472123' class=' answer'><span>Detective<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-19' style=';'><div id='questionWrap-19'  class='   watupro-question-id-378236'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?<\/div><input type='hidden' name='question_id[]' id='qID_19' value='378236' \/><input type='hidden' id='answerType378236' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378236[]' id='answer-id-1472124' class='answer   answerof-378236 ' value='1472124'   \/><label for='answer-id-1472124' id='answer-label-1472124' class=' answer'><span>Championing the establishment of organization-wide risk management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378236[]' id='answer-id-1472125' class='answer   answerof-378236 ' value='1472125'   \/><label for='answer-id-1472125' id='answer-label-1472125' class=' answer'><span>Setting the organization's risk appetite.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378236[]' id='answer-id-1472126' class='answer   answerof-378236 ' value='1472126'   \/><label for='answer-id-1472126' id='answer-label-1472126' class=' answer'><span>Coordinating risk management activities.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-20' style=';'><div id='questionWrap-20'  class='   watupro-question-id-378237'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>What is the primary objective for testing controls?<\/div><input type='hidden' name='question_id[]' id='qID_20' value='378237' \/><input type='hidden' id='answerType378237' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378237[]' id='answer-id-1472127' class='answer   answerof-378237 ' value='1472127'   \/><label for='answer-id-1472127' id='answer-label-1472127' class=' answer'><span>To determine whether controls are operating effectively.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378237[]' id='answer-id-1472128' class='answer   answerof-378237 ' value='1472128'   \/><label for='answer-id-1472128' id='answer-label-1472128' class=' answer'><span>To understand whether a control is in place.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378237[]' id='answer-id-1472129' class='answer   answerof-378237 ' value='1472129'   \/><label for='answer-id-1472129' id='answer-label-1472129' class=' answer'><span>To identify major patterns of errors or irregularities that might exist in final account balances.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-21' style=';'><div id='questionWrap-21'  class='   watupro-question-id-378238'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/span>The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. <br \/>\r<br>Which of the following team members is most appropriate for the engagement supervisor to select?<\/div><input type='hidden' name='question_id[]' id='qID_21' value='378238' \/><input type='hidden' id='answerType378238' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378238[]' id='answer-id-1472130' class='answer   answerof-378238 ' value='1472130'   \/><label for='answer-id-1472130' id='answer-label-1472130' class=' answer'><span>An auditor who transferred from the investment department six months prior and has expert knowledge of investments.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378238[]' id='answer-id-1472131' class='answer   answerof-378238 ' value='1472131'   \/><label for='answer-id-1472131' id='answer-label-1472131' class=' answer'><span>An auditor with strong leadership skills who has experience leading projects for the IT audit department.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378238[]' id='answer-id-1472132' class='answer   answerof-378238 ' value='1472132'   \/><label for='answer-id-1472132' id='answer-label-1472132' class=' answer'><span>An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-22' style=';'><div id='questionWrap-22'  class='   watupro-question-id-378239'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>Which of the following would an internal auditor most likely use to document a complex process that includes risks and controls, timelines, and ownership of key steps?<\/div><input type='hidden' name='question_id[]' id='qID_22' value='378239' \/><input type='hidden' id='answerType378239' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378239[]' id='answer-id-1472133' class='answer   answerof-378239 ' value='1472133'   \/><label for='answer-id-1472133' id='answer-label-1472133' class=' answer'><span>Process map.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378239[]' id='answer-id-1472134' class='answer   answerof-378239 ' value='1472134'   \/><label for='answer-id-1472134' id='answer-label-1472134' class=' answer'><span>Detailed flowchart.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378239[]' id='answer-id-1472135' class='answer   answerof-378239 ' value='1472135'   \/><label for='answer-id-1472135' id='answer-label-1472135' class=' answer'><span>Risk and control matrix.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-23' style=';'><div id='questionWrap-23'  class='   watupro-question-id-378240'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/span>Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?<\/div><input type='hidden' name='question_id[]' id='qID_23' value='378240' \/><input type='hidden' id='answerType378240' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378240[]' id='answer-id-1472136' class='answer   answerof-378240 ' value='1472136'   \/><label for='answer-id-1472136' id='answer-label-1472136' class=' answer'><span>Establish an internal audit charter.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378240[]' id='answer-id-1472137' class='answer   answerof-378240 ' value='1472137'   \/><label for='answer-id-1472137' id='answer-label-1472137' class=' answer'><span>Establish a code of ethics for the internal audit activity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378240[]' id='answer-id-1472138' class='answer   answerof-378240 ' value='1472138'   \/><label for='answer-id-1472138' id='answer-label-1472138' class=' answer'><span>Approve the internal audit budget.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-24' style=';'><div id='questionWrap-24'  class='   watupro-question-id-378241'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. <br \/>\r<br>Which of the following best explains the primary purpose of this approach?<\/div><input type='hidden' name='question_id[]' id='qID_24' value='378241' \/><input type='hidden' id='answerType378241' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378241[]' id='answer-id-1472139' class='answer   answerof-378241 ' value='1472139'   \/><label for='answer-id-1472139' id='answer-label-1472139' class=' answer'><span>It helps the internal auditors maintain a required level of proficiency.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378241[]' id='answer-id-1472140' class='answer   answerof-378241 ' value='1472140'   \/><label for='answer-id-1472140' id='answer-label-1472140' class=' answer'><span>It helps the internal audit activity attain an appropriate organizational status to maintain independence.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378241[]' id='answer-id-1472141' class='answer   answerof-378241 ' value='1472141'   \/><label for='answer-id-1472141' id='answer-label-1472141' class=' answer'><span>It assists the CAE with assessing the results of the internal audit team's development efforts.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-25' style=';'><div id='questionWrap-25'  class='   watupro-question-id-378242'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/span>An internal auditor is reporting on the organization's asset management system. <br \/>\r<br>Which of the following would likely add the greatest value to the organization?<\/div><input type='hidden' name='question_id[]' id='qID_25' value='378242' \/><input type='hidden' id='answerType378242' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378242[]' id='answer-id-1472142' class='answer   answerof-378242 ' value='1472142'   \/><label for='answer-id-1472142' id='answer-label-1472142' class=' answer'><span>Confirmation that controls are operating efficiently.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378242[]' id='answer-id-1472143' class='answer   answerof-378242 ' value='1472143'   \/><label for='answer-id-1472143' id='answer-label-1472143' class=' answer'><span>Recommendations aimed at reducing risk exposure.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378242[]' id='answer-id-1472144' class='answer   answerof-378242 ' value='1472144'   \/><label for='answer-id-1472144' id='answer-label-1472144' class=' answer'><span>Reports that state identified deficiencies were remedied during the audit.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-26' style=';'><div id='questionWrap-26'  class='   watupro-question-id-378243'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>26. <\/span>During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?<\/div><input type='hidden' name='question_id[]' id='qID_26' value='378243' \/><input type='hidden' id='answerType378243' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378243[]' id='answer-id-1472145' class='answer   answerof-378243 ' value='1472145'   \/><label for='answer-id-1472145' id='answer-label-1472145' class=' answer'><span>The mission, vision, and strategic objectives of the organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378243[]' id='answer-id-1472146' class='answer   answerof-378243 ' value='1472146'   \/><label for='answer-id-1472146' id='answer-label-1472146' class=' answer'><span>Management's opinion on the thoroughness of a previous internal audit of the same process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378243[]' id='answer-id-1472147' class='answer   answerof-378243 ' value='1472147'   \/><label for='answer-id-1472147' id='answer-label-1472147' class=' answer'><span>The objectives and risk management of the process.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-27' style=';'><div id='questionWrap-27'  class='   watupro-question-id-378244'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>27. <\/span>Which of the following is an important consideration when providing quality audit communications?<\/div><input type='hidden' name='question_id[]' id='qID_27' value='378244' \/><input type='hidden' id='answerType378244' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378244[]' id='answer-id-1472148' class='answer   answerof-378244 ' value='1472148'   \/><label for='answer-id-1472148' id='answer-label-1472148' class=' answer'><span>Include as much detail as possible.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378244[]' id='answer-id-1472149' class='answer   answerof-378244 ' value='1472149'   \/><label for='answer-id-1472149' id='answer-label-1472149' class=' answer'><span>Provide a fair and balanced assessment.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378244[]' id='answer-id-1472150' class='answer   answerof-378244 ' value='1472150'   \/><label for='answer-id-1472150' id='answer-label-1472150' class=' answer'><span>Demonstrate knowledge by using technical language.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-28' style=';'><div id='questionWrap-28'  class='   watupro-question-id-378245'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>28. <\/span>An internal auditor is performing an internal control assessment at a manufacturing company. The auditor observed that the accounts payable clerks have the ability to create new vendors without management's review and approval. <br \/>\r<br>How should the auditor document this observation?<\/div><input type='hidden' name='question_id[]' id='qID_28' value='378245' \/><input type='hidden' id='answerType378245' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378245[]' id='answer-id-1472151' class='answer   answerof-378245 ' value='1472151'   \/><label for='answer-id-1472151' id='answer-label-1472151' class=' answer'><span>The observation doesn't affect the adequacy of the internal controls because the existing process controls ensure that invoices are promptly and accurately paid.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378245[]' id='answer-id-1472152' class='answer   answerof-378245 ' value='1472152'   \/><label for='answer-id-1472152' id='answer-label-1472152' class=' answer'><span>The observation is an internal control weakness; therefore, additional testing should be performed \r\nto determine whether secondary mitigating controls exist or whether the control should be redesigned.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378245[]' id='answer-id-1472153' class='answer   answerof-378245 ' value='1472153'   \/><label for='answer-id-1472153' id='answer-label-1472153' class=' answer'><span>The observation is a sign of adequate internal controls; however, effectiveness testing should be performed to ensure that the controls are operating as designed and intended.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-29' style=';'><div id='questionWrap-29'  class='   watupro-question-id-378246'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>29. <\/span>Which of the following is an example of criteria in an engagement communication?<\/div><input type='hidden' name='question_id[]' id='qID_29' value='378246' \/><input type='hidden' id='answerType378246' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378246[]' id='answer-id-1472154' class='answer   answerof-378246 ' value='1472154'   \/><label for='answer-id-1472154' id='answer-label-1472154' class=' answer'><span>Annual business conduct training was not performed over the past two years due to inadequate operating budgets.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378246[]' id='answer-id-1472155' class='answer   answerof-378246 ' value='1472155'   \/><label for='answer-id-1472155' id='answer-label-1472155' class=' answer'><span>The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378246[]' id='answer-id-1472156' class='answer   answerof-378246 ' value='1472156'   \/><label for='answer-id-1472156' id='answer-label-1472156' class=' answer'><span>As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-30' style=';'><div id='questionWrap-30'  class='   watupro-question-id-378247'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>30. <\/span>Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?<\/div><input type='hidden' name='question_id[]' id='qID_30' value='378247' \/><input type='hidden' id='answerType378247' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378247[]' id='answer-id-1472157' class='answer   answerof-378247 ' value='1472157'   \/><label for='answer-id-1472157' id='answer-label-1472157' class=' answer'><span>Staff skills audit.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378247[]' id='answer-id-1472158' class='answer   answerof-378247 ' value='1472158'   \/><label for='answer-id-1472158' id='answer-label-1472158' class=' answer'><span>Approved engagement work program.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378247[]' id='answer-id-1472159' class='answer   answerof-378247 ' value='1472159'   \/><label for='answer-id-1472159' id='answer-label-1472159' class=' answer'><span>Post-engagement survey of management of the audited area.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-31' style=';'><div id='questionWrap-31'  class='   watupro-question-id-378248'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>31. <\/span>Operational management has asked the internal auditor for recommendations regarding an ineffective process. According to IIA guidance, which of the following would be the auditor's most appropriate response?<\/div><input type='hidden' name='question_id[]' id='qID_31' value='378248' \/><input type='hidden' id='answerType378248' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378248[]' id='answer-id-1472160' class='answer   answerof-378248 ' value='1472160'   \/><label for='answer-id-1472160' id='answer-label-1472160' class=' answer'><span>Refrain from providing recommendations to preserve audit independence.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378248[]' id='answer-id-1472161' class='answer   answerof-378248 ' value='1472161'   \/><label for='answer-id-1472161' id='answer-label-1472161' class=' answer'><span>Agree to offer recommendations based on observations and conclusions.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378248[]' id='answer-id-1472162' class='answer   answerof-378248 ' value='1472162'   \/><label for='answer-id-1472162' id='answer-label-1472162' class=' answer'><span>Explain that only management should recommend and implement the corrective action.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-32' style=';'><div id='questionWrap-32'  class='   watupro-question-id-378249'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>32. <\/span>During an assurance engagement of an organization's procurement process, an internal auditor obtained the policy that specified the authorized dollar limits for invoices. This document would best support which of the following attributes of an audit report?<\/div><input type='hidden' name='question_id[]' id='qID_32' value='378249' \/><input type='hidden' id='answerType378249' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378249[]' id='answer-id-1472163' class='answer   answerof-378249 ' value='1472163'   \/><label for='answer-id-1472163' id='answer-label-1472163' class=' answer'><span>Effect<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378249[]' id='answer-id-1472164' class='answer   answerof-378249 ' value='1472164'   \/><label for='answer-id-1472164' id='answer-label-1472164' class=' answer'><span>Condition<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378249[]' id='answer-id-1472165' class='answer   answerof-378249 ' value='1472165'   \/><label for='answer-id-1472165' id='answer-label-1472165' class=' answer'><span>Criteria<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-33' style=';'><div id='questionWrap-33'  class='   watupro-question-id-378250'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>33. <\/span>A member of the internal audit team worked eight months ago in an area of the organization that she is now being tasked with auditing. <br \/>\r<br>Which of the following would most likely be impacted by her participation in the audit?<\/div><input type='hidden' name='question_id[]' id='qID_33' value='378250' \/><input type='hidden' id='answerType378250' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378250[]' id='answer-id-1472166' class='answer   answerof-378250 ' value='1472166'   \/><label for='answer-id-1472166' id='answer-label-1472166' class=' answer'><span>Integrity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378250[]' id='answer-id-1472167' class='answer   answerof-378250 ' value='1472167'   \/><label for='answer-id-1472167' id='answer-label-1472167' class=' answer'><span>Objectivity<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378250[]' id='answer-id-1472168' class='answer   answerof-378250 ' value='1472168'   \/><label for='answer-id-1472168' id='answer-label-1472168' class=' answer'><span>Competency<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-34' style=';'><div id='questionWrap-34'  class='   watupro-question-id-378251'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>34. <\/span>Which of the following best describes the difference between inherent risk and residual risk?<\/div><input type='hidden' name='question_id[]' id='qID_34' value='378251' \/><input type='hidden' id='answerType378251' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378251[]' id='answer-id-1472169' class='answer   answerof-378251 ' value='1472169'   \/><label for='answer-id-1472169' id='answer-label-1472169' class=' answer'><span>Inherent risk is the level of risk before the risk assessment process, residual risk is the level of risk remaining after completing the risk assessment process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378251[]' id='answer-id-1472170' class='answer   answerof-378251 ' value='1472170'   \/><label for='answer-id-1472170' id='answer-label-1472170' class=' answer'><span>Inherent risk is the level of risk the organization is willing to accept, residual risk is the level of risk deemed unacceptable by the organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378251[]' id='answer-id-1472171' class='answer   answerof-378251 ' value='1472171'   \/><label for='answer-id-1472171' id='answer-label-1472171' class=' answer'><span>Inherent risk is the level of risk in the absence of any targeted actions or controls to alter its severity, residual risk is the risk remaining after implementing corrective actions.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-35' style=';'><div id='questionWrap-35'  class='   watupro-question-id-378252'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>35. <\/span>Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?<\/div><input type='hidden' name='question_id[]' id='qID_35' value='378252' \/><input type='hidden' id='answerType378252' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378252[]' id='answer-id-1472172' class='answer   answerof-378252 ' value='1472172'   \/><label for='answer-id-1472172' id='answer-label-1472172' class=' answer'><span>To determine what would prevent the achievement of objectives in the area being audited.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378252[]' id='answer-id-1472173' class='answer   answerof-378252 ' value='1472173'   \/><label for='answer-id-1472173' id='answer-label-1472173' class=' answer'><span>To determine whether established controls are operating effectively to mitigate critical risks.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378252[]' id='answer-id-1472174' class='answer   answerof-378252 ' value='1472174'   \/><label for='answer-id-1472174' id='answer-label-1472174' class=' answer'><span>To evaluate the adequacy of management's risk management process in the area being audited.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-36' style=';'><div id='questionWrap-36'  class='   watupro-question-id-378253'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>36. <\/span>Which of the following conditions would threaten an internal auditor's objectivity?<\/div><input type='hidden' name='question_id[]' id='qID_36' value='378253' \/><input type='hidden' id='answerType378253' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378253[]' id='answer-id-1472175' class='answer   answerof-378253 ' value='1472175'   \/><label for='answer-id-1472175' id='answer-label-1472175' class=' answer'><span>Providing assurance services over the activity where the internal auditor was employed 10 months prior.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378253[]' id='answer-id-1472176' class='answer   answerof-378253 ' value='1472176'   \/><label for='answer-id-1472176' id='answer-label-1472176' class=' answer'><span>Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378253[]' id='answer-id-1472177' class='answer   answerof-378253 ' value='1472177'   \/><label for='answer-id-1472177' id='answer-label-1472177' class=' answer'><span>Providing consulting services over the activity where the internal auditor was employed two years prior.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-37' style=';'><div id='questionWrap-37'  class='   watupro-question-id-378254'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>37. <\/span>Which of the following statements is appropriate to include in a high-quality internal audit engagement communication?<\/div><input type='hidden' name='question_id[]' id='qID_37' value='378254' \/><input type='hidden' id='answerType378254' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378254[]' id='answer-id-1472178' class='answer   answerof-378254 ' value='1472178'   \/><label for='answer-id-1472178' id='answer-label-1472178' class=' answer'><span>The internal audit team conducted a review of the financial reporting process prior to year-end. The overall findings have been provided for management\u2019s consideration prior to the completion of the organization\u2019s annual external financial audit.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378254[]' id='answer-id-1472179' class='answer   answerof-378254 ' value='1472179'   \/><label for='answer-id-1472179' id='answer-label-1472179' class=' answer'><span>The internal audit team noted numerous weaknesses in the organization\u2019s internal controls over financial reporting. The team recommends that management determine the root cause of the weaknesses.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378254[]' id='answer-id-1472180' class='answer   answerof-378254 ' value='1472180'   \/><label for='answer-id-1472180' id='answer-label-1472180' class=' answer'><span>The internal audit team conducted an engagement under the assumption that significant control weaknesses were likely. The purpose of the review was to uncover those weaknesses.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-38' style=';'><div id='questionWrap-38'  class='   watupro-question-id-378255'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>38. <\/span>According to The IIA's Code of Ethics, which of the following best illustrates the principle of confidentiality?<\/div><input type='hidden' name='question_id[]' id='qID_38' value='378255' \/><input type='hidden' id='answerType378255' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378255[]' id='answer-id-1472181' class='answer   answerof-378255 ' value='1472181'   \/><label for='answer-id-1472181' id='answer-label-1472181' class=' answer'><span>The auditor refused to use information learned during an audit to diversify his financial portfolio.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378255[]' id='answer-id-1472182' class='answer   answerof-378255 ' value='1472182'   \/><label for='answer-id-1472182' id='answer-label-1472182' class=' answer'><span>The auditor declined to delegate critical audit lead responsibilities to a new auditor.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378255[]' id='answer-id-1472183' class='answer   answerof-378255 ' value='1472183'   \/><label for='answer-id-1472183' id='answer-label-1472183' class=' answer'><span>The auditor declined to lead an audit of a department in which his nephew is the manager.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-39' style=';'><div id='questionWrap-39'  class='   watupro-question-id-378256'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>39. <\/span>To be organizationally independent, the chief audit executive should administratively report to which of the following?<\/div><input type='hidden' name='question_id[]' id='qID_39' value='378256' \/><input type='hidden' id='answerType378256' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378256[]' id='answer-id-1472184' class='answer   answerof-378256 ' value='1472184'   \/><label for='answer-id-1472184' id='answer-label-1472184' class=' answer'><span>The audit committee.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378256[]' id='answer-id-1472185' class='answer   answerof-378256 ' value='1472185'   \/><label for='answer-id-1472185' id='answer-label-1472185' class=' answer'><span>The board of directors.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378256[]' id='answer-id-1472186' class='answer   answerof-378256 ' value='1472186'   \/><label for='answer-id-1472186' id='answer-label-1472186' class=' answer'><span>The chief executive officer.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-40' style=';'><div id='questionWrap-40'  class='   watupro-question-id-378257'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>40. <\/span>Which of the following is an example of a detective control?<\/div><input type='hidden' name='question_id[]' id='qID_40' value='378257' \/><input type='hidden' id='answerType378257' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378257[]' id='answer-id-1472187' class='answer   answerof-378257 ' value='1472187'   \/><label for='answer-id-1472187' id='answer-label-1472187' class=' answer'><span>Segregation of duties.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378257[]' id='answer-id-1472188' class='answer   answerof-378257 ' value='1472188'   \/><label for='answer-id-1472188' id='answer-label-1472188' class=' answer'><span>Reconciliations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-378257[]' id='answer-id-1472189' class='answer   answerof-378257 ' value='1472189'   \/><label for='answer-id-1472189' id='answer-label-1472189' class=' answer'><span>Required authorizations.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-41'>\n\t<div class='question-content'>\n\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading...\" title=\"Loading...\" \/>&nbsp;Loading...\t<\/div>\n<\/div>\n\n<br \/>\n\t\n\t\t\t<div class=\"watupro_buttons flex \" id=\"watuPROButtons9454\" >\n\t\t  <div id=\"prev-question\" style=\"display:none;\"><input type=\"button\" value=\"&lt; Previous\" onclick=\"WatuPRO.nextQuestion(event, 'previous');\"\/><\/div>\t\t  \t\t  \t\t   \n\t\t   \t  \t\t<div><input type=\"button\" name=\"action\" class=\"watupro-submit-button\" onclick=\"WatuPRO.submitResult(event)\" id=\"action-button\" value=\"View Results\"  \/>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t<input type=\"hidden\" name=\"quiz_id\" value=\"9454\" id=\"watuPROExamID\"\/>\n\t<input type=\"hidden\" name=\"start_time\" id=\"startTime\" value=\"2026-05-05 18:06:03\" \/>\n\t<input type=\"hidden\" name=\"start_timestamp\" id=\"startTimeStamp\" value=\"1778004363\" \/>\n\t<input 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