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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

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

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

Question 2

A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

A. The officer has no professional qualifications.
B. The officer appears to be living beyond his means.
C. The officer never speaks about the operations.

Question 3

Information collected and documented in audit workpapers should be sufficient to:

A. Confirm that management has effectively implemented recommended actions to resolve all identified control weaknesses.
B. Support engagement observations and be consistent with engagement objectives.
C. Allow the work to be repeated and achieve the same results that logically lead to the same conclusion.

Question 4

Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?

A. Internal auditors should evaluate the effectiveness and efficiency of internal controls.
B. Internal auditors should monitor how internal controls are functioning.
C. Internal auditors should assist in designing strong controls.

Question 5

Which of the following is an element of a well-formed audit recommendation?

A. Factual evidence identified during the engagement.
B. Factors that allowed the condition to exist.
C. Measures to prevent recurrence of the condition.

Solutions: