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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

Which of the following situations is most likely to require a compliance engagement from the internal audit activity?

A. An organization is preparing to launch an enhanced service for its online customer information system.
B. An organization is subject to newly imposed industry health and safety regulations.
C. An organization must restate its financial statements due to an error in fixed asset valuation.

Question 2

The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

A. An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.
B. An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
C. An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.

Question 3

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

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

Question 4

Which of the following tools would assist with the coordination of efforts between the internal audit team and operational management?

A. Automated workpapers.
B. Control self-assessment.
C. Continuous auditing.

Question 5

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

Solutions: