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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

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

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

2. Which of the following would be considered out of scope for a purchasing process audit engagement?

A) Control of goods
B) Matching goods received to requisitions
C) Authorization of requisitions

3. Which of the following is an advantage of communicating audit observations as they are identified?

A) The auditor may receive additional pertinent documentation or other relevant information
B) The auditor may be able to plan more efficiently next year's audit
C) The auditor may not need to communicate the final results of the audit to the board

4. 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 helps the internal auditors maintain a required level of proficiency.
C) It assists the CAE with assessing the results of the internal audit team's development efforts.

5. Which sampling technique uses a nonrandom selection process that is expected to be representative of the population as a whole?

A) Judgmental sampling.
B) Haphazard sampling.
C) Attribute sampling.

Solutions: