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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following activities would compromise the independence of the internal audit activity and therefore should not be performed by an internal auditor?

A) Setting the organization's risk appetite.
B) Coordinating risk management activities.
C) Championing the establishment of organization-wide risk management.

2. 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 not need to communicate the final results of the audit to the board
C) The auditor may be able to plan more efficiently next year's audit

3. An internal auditor is planning a business continuity audit engagement at a remote manufacturing plant. During planning interviews, the plant manager stated that the local Environmental, Health, and Safety (EHS) Department, which reports to the plant manager, had completed a similar review six months ago. The EHS review did not find any significant weaknesses. How should the internal auditor consider the EHS review results in the current audit engagement planning?

A) Ignore the EHS review results, as the department is not a reliable source of information due to its lack of objectivity and independence.
B) Recommend canceling the audit engagement, as it would be a duplication of effort to revisit the same process already reviewed by EHS.
C) Evaluate the objectivity and competency of the EHS reviewers and their work to determine whether their review results may be relied upon.

4. An internal auditor discovers a number of control concerns while reviewing the organization's online payment system and decides to interview key employees involved in the system's design and maintenance. Which of the following best describes the results of those interviews?

A) Documentary evidence.
B) Analytical evidence.
C) Testimonial evidence.

5. Which of the following is a purpose of an embedded audit module?

A) It identifies program code that may have been inserted for unauthorized purposes.
B) It enables continuous monitoring of transaction processing.
C) It verifies the correctness of account balances on a master file.

Solutions: