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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

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 what would prevent the achievement of objectives in the area being audited.
C. To determine whether established controls are operating effectively to mitigate critical risks.

Question 2

To be organizationally independent, the chief audit executive should administratively report to which of the following?

A. The audit committee.
B. The board of directors.
C. The chief executive officer.

Question 3

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.

Question 4

Which of the following best describes a compliance audit engagement?

A. The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.
B. The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
C. The auditor conducts a review to provide assurance that the external service provider of maintenance for the organization has an effective risk management process.

Question 5

An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

A. Vague job descriptions.
B. Lack of background checks.
C. Poor interview skills.

Solutions: