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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. Which of the following best demonstrates that appropriate and sufficient resources were allocated to an audit engagement to achieve its objectives?

A) Approved engagement work program.
B) Post-engagement survey of management of the audited area.
C) Staff skills audit.

2. Which of the following would provide the most reliable information on a process under review?

A) Benchmarking information on the process under review compared to similar industries or organizational units
B) Testimonial evidence, such as survey responses, on the process under review
C) Documentation of a walkthrough conducted on the process under review

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 be completed in an electronic format only
C) Workpapers should include a uniform cross-referencing system

4. The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A) The information may be needed if a disagreement about the content arises
B) The Standards require that the internal auditor document exit meetings
C) The results of the discussion form part of the internal auditor's performance review

5. Which of the following conditions involving the chief audit executive (CAE) is most likely to impair the independence of the internal audit activity?

A) The CAE reports directly to the controller for the organization, and the internal audit activity resides in the office of the comptroller.
B) The CAE has direct access to records, personnel, and physical properties throughout the organization.
C) The CAE regularly attends and participates in critical executive management meetings for the organization.

Solutions: