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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is an element of a well-formed audit recommendation?

A) Factual evidence identified during the engagement.
B) Factors that allowed the condition to exist.
C) Measures to prevent recurrence of the condition.

2. Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?

A) Internal auditors should monitor how internal controls are functioning.
B) Internal auditors should assist in designing strong controls.
C) Internal auditors should evaluate the effectiveness and efficiency of internal controls.

3. Which of the following situations is most likely to require a compliance engagement from the internal audit activity?

A) An organization is preparing to launch an enhanced service for its online customer information system.
B) An organization is subject to newly imposed industry health and safety regulations.
C) An organization must restate its financial statements due to an error in fixed asset valuation.

4. When is it appropriate for the internal auditor to determine the engagement's scope and objectives?

A) During the planning of the engagement
B) In the final engagement report
C) During the performance of the engagement

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

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

Solutions: