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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

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

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

2. 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) Continuous auditing.
C) Automated workpapers.

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) Documentation of a walkthrough conducted on the process under review
C) Testimonial evidence, such as survey responses, on the process under review

4. Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?

A) Establish an internal audit charter.
B) Approve the internal audit budget.
C) Establish a code of ethics for the internal audit activity.

5. What is the primary objective for testing controls?

A) To determine whether controls are operating effectively.
B) To understand whether a control is in place.
C) To identify major patterns of errors or irregularities that might exist in final account balances.

Solutions: