IIA Internal Audit Practitioner - IAA-IAP

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?

A) Detective
B) Directive
C) Preventive

2. When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?

A) Determine the sufficiency of internal audit staff
B) Determine travel and related costs for the engagement
C) Identify required technology and audit tools

3. Which of the following is most likely to be considered an internal audit assurance service?

A) Facilitation engagement.
B) Compliance engagement.
C) Process design engagement.

4. According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

A) The auditor does not accept anything that may impair or be presumed to impair her professional judgment
B) The auditor continually improves her proficiency and the effectiveness and quality of her services
C) The auditor is prudent in the use and protection of information acquired in the course of her work

5. During engagement planning, which of the following would provide an internal auditor with a sufficient understanding of the process being audited?

A) Management's opinion on the thoroughness of a previous internal audit of the same process.
B) The objectives and risk management of the process.
C) The mission, vision, and strategic objectives of the organization.

Solutions: