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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following internal auditor attributes benefits the most from continuous professional development?

A) Competency.
B) Integrity.
C) Objectivity.

2. When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?

A) Determine travel and related costs for the engagement
B) Determine the sufficiency of internal audit staff
C) Identify required technology and audit tools

3. During an accounts payable audit engagement, the internal auditor identified a risk that vendor invoices may be paid multiple times. Which of the following would be appropriate preventive controls to mitigate this risk?

A) Manual controls requiring the reconciliation of paid vendor invoices to monthly invoice statements provided by the vendor.
B) System controls to identify identical invoice numbers and dates from the same vendor prior to payment.
C) System controls to identify identical invoice amounts from the same vendor that prohibit payment after the initial invoice.

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

5. Which of the following is an example of criteria in an engagement communication?

A) The audit test was designed to evaluate compliance with the organization's policies and procedures related to business conduct and ethics.
B) As a result of inadequate business conduct training, 16% of the executive team was unaware of their obligation to report potential conflicts of interest.
C) Annual business conduct training was not performed over the past two years due to inadequate operating budgets.

Solutions: