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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

A) Testimonial evidence.
B) Documentary evidence.
C) Analytical evidence.

2. Which of the following actions could the chief audit executive take to most directly support the requirement that internal auditors maintain proficiency?

A) Provide training and mentoring opportunities
B) Obtain approval of the internal audit activity's purpose, authority, and responsibility
C) Develop a risk-based internal audit plan

3. Which of the following elements are typically included in an engagement work program?

A) Planning, objectives, and preliminary risk assessments
B) Opinions and final engagement communications
C) Fieldwork, analytical testing, and resources

4. Which of the following is an important consideration when providing quality audit communications?

A) Provide a fair and balanced assessment.
B) Demonstrate knowledge by using technical language.
C) Include as much detail as possible.

5. What is the primary purpose of a preliminary survey?

A) To gain an understanding of the process under review.
B) To determine why the engagement is being performed.
C) To develop a risk and control matrix for the process under review.

Solutions: