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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

Which of the following would be the best indicator that the organization's risk management processes are operating effectively?

A. The organization implemented formal operational risk management processes.
B. Management established policies and procedures that state risk will be considered.
C. Management openly discusses both risks and opportunities facing the organization.

Question 2

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 assists the CAE with assessing the results of the internal audit team's development efforts.
B. It helps the internal audit activity attain an appropriate organizational status to maintain independence.
C. It helps the internal auditors maintain a required level of proficiency.

Question 3

According to IIA guidance, which of the following are commonly standardized workpaper elements?

A. Workpapers should be supported by inclusion of original documentation
B. Workpapers should include a uniform cross-referencing system
C. Workpapers should be completed in an electronic format only

Question 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. Testimonial evidence.
C. Analytical evidence.

Question 5

During which stage of an audit engagement would the engagement supervisor identify the tasks that were already completed and the remaining tasks to be performed?

A. When allocating resources.
B. When developing the test approach.
C. When documenting the work program.

Solutions: