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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. When determining the appropriate level of resources needed for an engagement, which of the following would be the first step?

A) Determine travel and related costs for the engagement
B) Identify required technology and audit tools
C) Determine the sufficiency of internal audit staff

2. Which of the following interview techniques would be most effective in a fraud investigation?

A) The interviewer should ensure that only the interviewer and the suspect are present for the interview.
B) The interviewer should be positioned between the suspect and the door to discourage the suspect from leaving during the interview.
C) The interviewer should allow the suspect to use his own words and only interrupt if a point requires clarification.

3. A newly hired internal auditor has been asked to examine the sales of a specific product over the last four years. Which of the following analytical review techniques should the auditor employ?

A) Ratio analysis.
B) External benchmarking.
C) Trend analysis.

4. 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.

5. Which of the following is an important consideration when providing quality audit communications?

A) Demonstrate knowledge by using technical language.
B) Provide a fair and balanced assessment.
C) Include as much detail as possible.

Solutions: