IIA IAA-IAP Exam : Internal Audit Practitioner

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

A) Coordinating risk management activities.
B) Championing the establishment of organization-wide risk management.
C) Setting the organization's risk appetite.

2. Which of the following statements best describes quality audit workpapers?

A) They should be relevant and interesting.
B) They should be electronic and indexed.
C) They should be understandable and complete.

3. Which of the following is an example of a detective control?

A) Required authorizations.
B) Segregation of duties.
C) Reconciliations.

4. The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

A) An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.
B) An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
C) An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.

5. Which of the following is the most appropriate audit objective?

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

Solutions: