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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is a purpose of an embedded audit module?

A) It identifies program code that may have been inserted for unauthorized purposes.
B) It enables continuous monitoring of transaction processing.
C) It verifies the correctness of account balances on a master file.

2. Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?

A) Post-engagement survey of management of the audited area.
B) Staff skills audit.
C) Approved engagement work program.

3. 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.

4. Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

A) To determine what would prevent the achievement of objectives in the area being audited.
B) To determine whether established controls are operating effectively to mitigate critical risks.
C) To evaluate the adequacy of management's risk management process in the area being audited.

5. Information collected and documented in audit workpapers should be sufficient to:

A) Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.
B) Support engagement observations and be consistent with engagement objectives.
C) Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.

Solutions: