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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

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

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

Question 2

According to IIA guidance, which of the following is the primary criterion that should determine the extent of supervision required for an audit engagement?

A. Whether the engagement involves possible violations of laws and governmental regulations.
B. The proficiency of the internal auditors and the complexity of the engagement.
C. The number of hours approved by the board for that engagement.

Question 3

Which of the following would provide the most reliable information on a process under review?

A. Benchmarking information on the process under review compared to similar industries or organizational units
B. Testimonial evidence, such as survey responses, on the process under review
C. Documentation of a walkthrough conducted on the process under review

Question 4

Which of the following is the most appropriate audit objective?

A. Analyze the turnover rates in mining and production subsidiaries.
B. Assess compliance with human resources hiring and compensation policies.
C. Evaluate common practices of hiring via interviews with responsible personnel.

Question 5

Which of the following elements of the Fraud Triangle is directly under the organization's control?

A. Rationalization
B. Pressure
C. Opportunity

Solutions: