IIA IAA-IAP Exam : Internal Audit Practitioner

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IIA IAA-IAP Exam Syllabus Topics:

IIA Internal Audit Practitioner Sample Questions:

Question 1

Which of the following would be a common benefit of using generalized audit software?

A. It enables internal auditors to analyze very large quantities of data.
B. It eliminates the need to obtain access privileges to relevant and reliable data.
C. It enables internal auditors to perform tests on data with the assistance of the organization's IT personnel.

Question 2

Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

A. To determine whether established controls are operating effectively to mitigate critical risks.
B. To determine what would prevent the achievement of objectives in the area being audited.
C. To evaluate the adequacy of management's risk management process in the area being audited.

Question 3

Which of the following describes how the internal audit activity can add the greatest value by assisting management with internal controls?

A. Internal auditors should evaluate the effectiveness and efficiency of internal controls.
B. Internal auditors should assist in designing strong controls.
C. Internal auditors should monitor how internal controls are functioning.

Question 4

The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

A. An auditor with strong leadership skills who has experience leading projects for the IT auditdepartment.
B. An auditor who transferred from the investment department six months prior and has expert knowledge of investments.
C. An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.

Question 5

Which of the following is the most important initial action for a chief audit executive to perform when establishing a new internal audit activity?

A. Approve the internal audit budget.
B. Establish a code of ethics for the internal audit activity.
C. Establish an internal audit charter.

Solutions: