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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

Information collected and documented in audit workpapers should be sufficient to:

A. Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.
B. Support engagement observations and be consistent with engagement objectives.
C. Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.

Question 2

Which of the following best ensures that the internal audit activity is free from undue interference from management?

A. A board audit committee that is composed of competent, independent members.
B. An audit charter that defines the chief audit executive's functional reporting relationship with the board.
C. Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.

Question 3

Which of the following is a common computer-assisted audit tool used to analyze data?

A. Social media
B. Word processing software
C. Spreadsheet software

Question 4

Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

A. To determine whether established controls are operating effectively to mitigate critical risks.
B. To determine what would prevent the achievement of objectives in the area being audited.
C. To evaluate the adequacy of management's risk management process in the area being audited.

Question 5

Which of the following best describes a compliance audit engagement?

A. The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.
B. The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.
C. The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.

Solutions: