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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following tools would assist with the coordination of efforts between the internal audit team and operational management?

A) Control self-assessment.
B) Automated workpapers.
C) Continuous auditing.

2. Which of the following is an advantage of communicating audit observations as they are identified?

A) The auditor may receive additional pertinent documentation or other relevant information
B) The auditor may be able to plan more efficiently next year's audit
C) The auditor may not need to communicate the final results of the audit to the board

3. Which of the following best describes the purpose of a detailed engagement risk assessment?

A) To prioritize risks to the activity's objectives, according to the likelihood of occurrence.
B) To ensure that all risks identified during the engagement planning process are addressed during the audit.
C) To consider significant risks to the activity's objectives and the means by which the potential impact of risk is kept to an acceptable level.

4. During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?

A) Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans
B) The internal audit activity's annual audit plan and discussions that led to its development
C) Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management

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

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

Solutions: