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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. 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

2. As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?

A) It helps the internal audit activity attain an appropriate organizational status to maintain independence.
B) It assists the CAE with assessing the results of the internal audit team's development efforts.
C) It helps the internal auditors maintain a required level of proficiency.

3. Which of the following would provide the most reliable information on a process under review?

A) Benchmarking information on the process under review compared to similar industries or organizational units
B) Testimonial evidence, such as survey responses, on the process under review
C) Documentation of a walkthrough conducted on the process under review

4. Which of the following elements of the Fraud Triangle is directly under the organization's control?

A) Rationalization
B) Pressure
C) Opportunity

5. Which of the following best describes a compliance audit engagement?

A) The auditor analyzes the economic activity of the organization as measured and reported using international accounting standards.
B) The auditor reviews controls of the oil shale mining process to assess adherence to safetyregulations established by local authorities.
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.

Solutions: