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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. If an internal auditor needs to evaluate compliance with an internal control policy, which sampling method is most appropriate?

A) Attribute sampling
B) Probability-proportional-to-size sampling
C) Difference estimation sampling

2. Which of the following would best support the overall risk assessment?

A) Process narratives and process maps with descriptions of risks and controls.
B) Detailed organizational charts to understand roles and reporting lines in the area under review.
C) Policies and process procedures provided by the manager of the process under review.

3. Which of the following consulting engagements leverages an internal auditor's risk and control knowledge to help the organization keep abreast of emerging risks?

A) Assisting with the development of policies and procedures
B) Facilitating organizational control self-assessments
C) Advising on control designs

4. Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?

A) Approve the internal audit budget.
B) Establish an internal audit charter.
C) Establish a code of ethics for the internal audit activity.

5. Which of the following would be considered out of scope for a purchasing process audit engagement?

A) Control of goods
B) Matching goods received to requisitions
C) Authorization of requisitions

Solutions: