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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following is a common computer-assisted audit tool used to analyze data?

A) Social media
B) Spreadsheet software
C) Word processing software

2. An internal auditor is conducting a human resources audit engagement. Which of the following observations would increase the probability of fraud?

A) Vague job descriptions.
B) Lack of background checks.
C) Poor interview skills.

3. A senior police officer was in charge of the cash fund used for undercover operations. In this situation, which of the following would likely be considered a red flag?

A) The officer appears to be living beyond his means.
B) The officer never speaks about the operations.
C) The officer has no professional qualifications.

4. An internal auditor wants to use computerized audit tools and techniques. Which of the following is a common obstacle that the auditor is likely to face?

A) A lack of specialist IT skills needed to use the tools.
B) Difficulty obtaining access privileges to relevant and reliable data.
C) Difficulty getting the requisite IT personnel to conduct the tests.

5. During a procurement process consulting engagement, the internal auditors reviewed contracts for the hospital's supply of medicine. Which of the following would the internal auditors most likely recommend to improve the effectiveness of the procurement process?

A) The procurement process must be comprehensively documented.
B) Only qualified procurement professionals should manage the procurement process.
C) The procurement process should begin with clearly specified needs.

Solutions: