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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A) Attribute sampling.
B) Haphazard sampling.
C) Judgmental sampling.

2. An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A) Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
B) Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.
C) Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.

3. The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

A) The chief audit executive's observations of the organization's finance committee
B) An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board
C) Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year

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

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

5. Which of the following describes an internal auditor's use of external benchmarking?

A) The auditor compares return on equity for a beverage company against its competitor to analyze profitability.
B) The auditor evaluates operating income margin between geographical areas within an organization to analyze its profitability.
C) The auditor calculates the net profit margin for a business segment to analyze the profitability.

Solutions: