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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. 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. Which of the following best explains the primary purpose of this approach?

A) It helps the internal audit activity attain an appropriate organizational status to maintain independence.
B) It helps the internal auditors maintain a required level of proficiency.
C) It assists the CAE with assessing the results of the internal audit team's development efforts.

2. To be organizationally independent, the chief audit executive should administratively report to which of the following?

A) The audit committee.
B) The chief executive officer.
C) The board of directors.

3. Internal and external benchmarking by the internal audit activity are examples of which of the following?

A) Confirmation
B) Analytical procedures
C) Inquiry

4. During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

A) The objectives and risk management of the process.
B) The mission, vision, and strategic objectives of the organization.
C) Management's opinion on the thoroughness of a previous internal audit of the same process.

5. Which of the following creates an opportunity for an employee to commit fraud?

A) The need for money to pay personal medical bills
B) Unfair compensation practices
C) Lack of adequate internal controls

Solutions: