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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

1. According to IIA guidance, which one of the following hiring strategies is most appropriate to fill internal audit positions?

A) Assess each candidate's competency for an upcoming audit
B) Recruit candidates to fulfill the skills requirement of the internal audit activity
C) Hire the required number of internal auditors to accomplish the audit plan

2. 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.

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

4. Which of the following elements are typically included in an engagement work program?

A) Fieldwork, analytical testing, and resources
B) Planning, objectives, and preliminary risk assessments
C) Opinions and final engagement communications

5. Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?

A) Risk capacity.
B) Risk perception.
C) Risk appetite.

Solutions: