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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following best ensures that the internal audit activity is free from undue interference from management?

A) An audit charter that defines the chief audit executive's functional reporting relationship with the board.
B) A board audit committee that is composed of competent, independent members.
C) Audit policies and procedures that are comprehensive and well-documented, in accordance with the Standards.

2. Which of the following internal auditor attributes benefits the most from continuous professional development?

A) Competency.
B) Objectivity.
C) Integrity.

3. Which of the following would an internal auditor most likely use to document a complex process that includes risks and controls, timelines, and ownership of key steps?

A) Process map.
B) Detailed flowchart.
C) Risk and control matrix.

4. Which of the following conditions would threaten an internal auditor's objectivity?

A) Providing consulting services over the activity where the internal auditor was employed two years prior.
B) Providing assurance services over the activity where the internal auditor was employed 10 months prior.
C) Using knowledge that the internal auditor gained in his previous position to update systems and controls descriptions.

5. A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?

A) Location of all global operations that acquire goods through the organization's global purchasing department
B) A list of all items acquired through the organization's global purchasing department in the past year
C) Current governance laws and regulations in the countries in which the organization operates

Solutions: